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.

18 results for “disallowance”+ Section 197clear

Sorted by relevance

Mumbai760Delhi736Chennai213Bangalore205Kolkata161Jaipur117Ahmedabad109Surat98Hyderabad81Cochin53Raipur52Indore42Chandigarh35Lucknow33Pune32Ranchi30Telangana18Cuttack18Amritsar13Karnataka10Jodhpur10Rajkot10SC9Visakhapatnam8Guwahati8Varanasi8Allahabad7Panaji4Patna4Nagpur3Punjab & Haryana2Gauhati1Calcutta1Rajasthan1Agra1ASHOK BHAN DALVEER BHANDARI1Jabalpur1

Key Topics

Addition to Income16Disallowance15Section 260A14Section 143(3)14Section 14A6Section 2604

M/s.Tata Teleservices Limited vs. Dy. Commissioner of Income Tax

ITTA/163/2018HC Telangana03 Sept 2024

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

Section 14A

disallowance ultimately directed works out to nearly 110% of that sum, i.e., Rs.52,56,197/-. By no stretch of imagination can Section

The Prl Commissioner of Income Tax (Exemptions) vs. Institute of Development and Research in Banking Technology

ITTA/71/2017HC Telangana09 Oct 2017

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

Section 260

Section 147 of the Act dated 19.12.2013 on the ground that deduction was allowed inadvertently is not sustainable. 12. In substance, Shri Suryanarayana's argument is, the AO had accepted the explanation and passed the assessment order. Therefore, the deductions allowed previously could not be disallowed subsequently on the ground that the same were inadvertently allowed. In support

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

ITTA/55/2010HC Telangana20 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 260

disallowed as business expenditure. 71. Further as rightly pointed out, AS 2 would apply in terms of which, with ITA 210/2003 & connected matters Page 31 of 36 the Assessee following the CCM, the expenditure incurred subsequent to the completion of the project cannot be attributed to work and had to be allowed only as revenue expenditure. Consequently, the question

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

ITTA/210/2003HC Telangana21 Jun 2011

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

Section 260

disallowed as business expenditure. 71. Further as rightly pointed out, AS 2 would apply in terms of which, with ITA 210/2003 & connected matters Page 31 of 36 the Assessee following the CCM, the expenditure incurred subsequent to the completion of the project cannot be attributed to work and had to be allowed only as revenue expenditure. Consequently, the question

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

ITTA/126/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

The Commissioner of income tax, vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

ITTA/197/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

COMMR.OF I.T. RKAJAHMUNDRY vs. T.RAMI REDDY AND ORS

In the result, for the above reasons, we set aside the orders

ITTA/77/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/294/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

COMMISSIONER OFINCOEMETAX vs. M/S. V.SATYANARAYANA AND OTHERS

In the result, for the above reasons, we set aside the orders

ITTA/170/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

The Commissioner of Income tax vs. M/s.V.Satyanrayana AND Others

In the result, for the above reasons, we set aside the orders

ITTA/227/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

COMMISSIONER OF INCOME TAX, vs. M/S G.R.K.PRASAD AND OTHERS

In the result, for the above reasons, we set aside the orders

ITTA/333/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

COMMISSISONER OF I.T. RAJAHMUNDRY vs. M/S.Y RAMAKRISHNA AND OTHERS

In the result, for the above reasons, we set aside the orders

ITTA/141/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

The Commissioner of Income Tax vs. M/s.G.V.Krishna Reddy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/151/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

ITTA/240/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

The commissioner of Income Tax vs. M/s.M.Narayana Choudary and Others

In the result, for the above reasons, we set aside the orders

ITTA/208/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

ITTA/169/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

Commissioner of Income Tax, Rajahmundry. vs. m/s Ganesh Arrack Contractors,

In the result, for the above reasons, we set aside the orders

ITTA/305/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

ITTA/302/2003HC Telangana21 Jun 2011

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

Section 143(3)Section 260A

197, 206, 208, 210, 227, 240, 253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income