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10 results for “disallowance”+ Section 801A(7)clear

Sorted by relevance

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Key Topics

Section 80I59Deduction10Section 254(1)8Section 271(1)(c)8Section 1488Section 1478Section 234D8Penalty8Reopening of Assessment8Addition to Income

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

8
Section 807
Section 2634

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

801A on the ground that the appellant is not entitled to deduction under section 80IA. 7. On the facts and in the circumstances of the case and in law, the CIT(A) has erred in rejecting the ground in respect of addition of an amount of Rs.7,05,034/- in respect of fixed assets written off while computing eligible profits

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S HI-TECH SWEET WATER TECHNOLOGIES(P) LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 230/SRT/2022[2019-20]Status: DisposedITAT Surat30 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023

Section 143(1)Section 143(3)Section 250(4)Section 80I

801A of the Act and the same cannot be disallowed merely because the form 10CCB was not filed alongwith die Return of Income. The ld Counsel placed reliance on the decision of the Hon`ble Jurisdictional High Court in the case of Gujarat Oil and Allied Industries reported in 201 ITR 325 (Guj), wherein it was held as follows

MANISH PACKAGING PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is allowed

ITA 192/SRT/2023[2018-19]Status: DisposedITAT Surat26 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.192/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Manish Packaging Pvt. Ltd., Vs. The Pcit -1, Gantiwala Compound, Near A S Surat Motors, A. K. Road, Surat - 395008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcm6018Q (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri S. M. Keshkamat, Cit(Dr) 13/09/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

Section 142(1)Section 143(3)Section 263Section 80Section 801Section 80I

disallowable u/s. 80IA r.w. Rule 18BBE of the IT Rules. ITA No.192/SRT/2023/AY.2017-18 Manish Packaging Pvt. Ltd. 3. It is therefore prayed that above order passed by Pr. CIT u/s 263 may please be quashed. 4. Appellate craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. The facts