BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “disallowance”+ Section 40Bclear

Sorted by relevance

Delhi21Bangalore6Jaipur4Chennai4Kolkata4Mumbai4Surat3Hyderabad2Chandigarh1Rajkot1Raipur1Cochin1

Key Topics

Section 10A3Section 1473Disallowance3Addition to Income3Section 254(1)2Section 402

DINESH INDIA COMPANY,SURAT vs. ASSISTNAT COMMISSIONER OF INCOME TAX , CIRCLE - 1(2), SURAT

In the result, this appeal of assessee is partly allowed

ITA 381/SRT/2023[2017-18]Status: DisposedITAT Surat18 Sept 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Dinesh India Company, A.C.I.T., 5019, World Trade Centre, Ring Circle-1(2), Vs. Road, Surat-395001. Surat. Pan No. Aajfd 9144 M Appellant/ Assessee Respondent/ Revenue

Section 10ASection 254(1)

disallowance of deduction under Section 10AA of the Income Tax Act, 1961 (in short, the Act), with regard to interest on capital and remuneration to partners. The assessee was exploring the legal advice and opinion either to file writ petition or appeal before the Tribunal. In seeking advice and taking final decision, the delay of 38 days occurred. The delay

ALLARAKHI FARUK SHAIKH,BHARUCH vs. ASSESSING OFFICER, WARD - 1(5), BHARUCH

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 120/SRT/2023[2018-19]Status: Disposed
ITAT Surat
31 Mar 2023
AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Allarakhi Faruk Shaikh, I.T.O., Dadri Faliya, Kharach, Kosamba, Ward 1(5), Vs. Bharuch. Bharuch. Pan No. Dnmps 0247 F Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 40BSection 43B

disallowance under Section 40B(b) of the Income Tax Act, 1961. The ld. AR further submits that before the ld. CIT(A), the assessee

M/S. MAC INDUSTRIES,,VALSAD vs. THE INCOME TAX OFFICER, WARD- 6,, VAPI

In the result, the appeal filed by the assessee is allowed

ITA 1036/AHD/2016[2009-10]Status: DisposedITAT Surat19 Oct 2020AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1036/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2009-10) M/S. Mac Industries, Vs. Income Tax Officer, Plot No.1, 2407/2, Gidc, Sarigam, Ward-6, Vapi. Ta- Umbergaon, Valsad-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefm2011M (Assessee) (Respondent) Assessee By : Shri Hardik Vora - Ar Respondent By : Ms Anupama Singhla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 22/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hardik Vora - ARFor Respondent: Ms Anupama Singhla – Sr. DR
Section 143(3)Section 147Section 40

disallowances accordingly. 3.2 The assessee carried the matter in appeal. CIT(A) rejected the assessee's appeal and confirmed the view of the Assessing Officer upon which, the assessee approached the Tribunal. The Tribunal, by the impugned judgment, reversed the decision of the revenue- authorities and allowed the assessee's appeal making following observations: "9. We have heard the rival