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6 results for “disallowance”+ Section 124(3)(a)clear

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Key Topics

Section 807Section 2716Section 2603Section 1433Addition to Income3Section 158B2Section 272Section 252Survey u/s 133A2

Commissioner of Income Tax vs. M/s.K.Seetha Ramaiah AND Others

The appeal stands dismissed

ITTA/106/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 132Section 132(1)Section 133ASection 158BSection 3

disallowed by the A.O. and confirmed by CIT(A) and whether the finding in respect of the above additions is perverse? 3. “Whether on the facts and circumstances of the case, the learned ITAT was right and justified in holding that Rs. 16 Lac had flown back from unexplained lease payments and whether the finding in respect of the above

CHENNAKESAVA PHARMACEUTICALS VIJAYAWADA vs. THE COMI.OF INCOMETAX VIJ.

In the result, all the appeals are allowed setting aside the common

ITTA/31/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

For Appellant: :Sri AV KrishnaFor Respondent: Sri J.V.Prasad
Section 133Section 143Section 260Section 271

124 (MP) 12(2001)251 ITR 009 (SC) 13(2010)291ITR 519 (SC) 14AIR 1973 S.C. 22 15(2008)306 ITR 277 (SC) HONOURABLE SRI JUSTICE GODA RAGHURAM AND HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO I.T.T.A.Nos.29, 31 & 33 of 2000 COMMON JUDGMENT (per Hon’ble Sri Justice M.S.Ramachandra Rao): I.T.T.A.Nos.29, 33 and 31 of 2000 are filed under section

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

ITTA/480/2017HC Telangana01 Aug 2017
For Respondent: Mr. J.S. Guleria, Deputy
Section 120BSection 25Section 27Section 302

disallowed. These were put during the cross-examination of Bankey, PW 30. They are: Q. Did you state to the investigating officer that the gang rolled the dead bodies of Nathi, Saktu and Bharat Singh and scrutinized them, and did you tell him that the face of Asa Ram resembled that of the deceased Bharat Singh? Q. Did you state

THE COMMISSIONER OF INCOME TAX (CENTRAL) HYD vs. RAJU NEURO AND MULTI SPECIALTIES PVT LTD., E.G.DIST

In the result, the appeal is disposed of

ITTA/677/2017HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 145Section 260Section 80

3. Facts giving rise to the filing of this appeal briefly stated are that the assessee is engaged in developing and building housing projects. The appellant had constructed two blocks of 108 residential flats namely, 'Epitone Crown'. The assessee is following "Percentage Completion Method" that is Accounting Standard-7 as prescribed by the Institute of Chartered Accountants in accordance with

The Commissioner of Income Tax vs. M.Venkata Krishna Mohan

ITTA/325/2005HC Telangana07 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(3) of the Act and the income of the appellant was determined at Rs.84,95,035/-. The assessing Officer (hereinafter „AO‟) came to the conclusion that since the payment of Rs.1 Crore was absent in the earlier license agreement and it was for use of the brand, the expenditure of Rs.1 Crore cannot be related to the business

Mr. K.S.N.Raju vs. Deputy Commissioner of Income Tax,

ITTA/418/2016HC Telangana03 Nov 2016

Bench: ANIS,SANJAY KUMAR

disallowing the same. Whereas; on account of failure to take into consideration the evidence of the prosecution as regard the remaining accused, she prays to allow Criminal Appeal Nos. 419 and 420 of 2016. 7. This being the first Appellate Court, as required by law we undertook the exercise of re-appreciating, re-examining and re-analyzing of prosecution evidence