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95 results for “disallowance”+ Section 260clear

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Key Topics

Section 260109Section 260A49Disallowance47Addition to Income42Deduction40Section 143(3)25Section 14A23Section 115J22Section 80I20Section 40

THE PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. BHAVANASI ANJANEYULU

Appeals are allowed in part

ITTA/468/2018HC Telangana26 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260

SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 28.02.2018 PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN M.P.NO.199/BANG/2017 (IN ITA NO.1363/BANG/2015) FOR THE ASSESSMENT YEAR 2011-2012, - 12 - PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME

Commissioner of Income tax-V, vs. M/s. INTRACK INC,

ITTA/590/2013HC Telangana06 Dec 2013
Section 260

260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 11/06/2013, PASSED IN ITA NO.1419/BANG/2012, FOR THE ASSESSMENT YEAR 2009-10, PRAYING THAT THIS HON'BLE COURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.1419/BANG/2012 DATED 11/06/2013

Showing 1–20 of 95 · Page 1 of 5

17
Section 8016
Depreciation13

The Commissioner of Income Tax-I vs. M/s Andhra Bank

In the result, the appeal is dismissed

ITTA/372/2014HC Telangana07 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 14ASection 260Section 260ASection 6

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 28.03.2014 PASSED IN ITA NO.1184/BANG/2012 FOR THE ASSESSMENT YEAR 2008- 09, PRAYING TO: (i) DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT. 2 (ii) SET ASIDE THE APPELLATE ORDER DATED 28.03.2014 PASSED

The Commissioner of Income Tax-III vs. Smt.Anitha Sanghi

ITTA/97/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 115JSection 143(1)Section 14ASection 260

260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) have been filed by the revenue. ITA No.97/2010 was admitted by a bench of this court on the following substantial questions of law: (i) Whether the Tribunal was correct in holding that the estimation of expenditure in respect of administrative or financial cost

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

260-A OF THE INCOME TAX ACT, 1961, PRAYING TO (1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; (2) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN INCOME TAX APPEAL NO.775/BANG/2009 DATED 29.01.2010 AND CONFIRM THE ORDER PASSED BY THE ADDITIONAL COMMISSINER OF INCOME TAX, RANGE- 2, MYSORE

COMM OF INCOME TAX, HYD vs. M/S. BALAN NATURAL FOOD PRIVATE LTD., HYD

ITTA/140/2016HC Telangana12 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 10Section 115Section 115JSection 143(1)Section 143(2)Section 14ASection 260Section 36Section 36(1)(vii)Section 36(1)(viii)

260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment Year 2007-08. The appeal was admitted by a Bench of this Court vide order dated 27.10.2017 on the following substantial questions of law: “1. Whether

The Principal Commissioner of Income Tax vs. M/s.Midwest Granites Private Limited

Appeal stands dismissed accordingly

ITTA/362/2018HC Telangana16 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 36(1)Section 40

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 17.01.2018 PASSED IN ITA NO.206/Pan./2016, FOR THE ASSESSMENT YEAR 2012-13. THIS INCOME TAX APPEAL COMING ON FOR HEARING, THIS DAY, S.SUJATHA J., DELIVERED THE FOLLOWING: JUDGMENT This appeal is filed by the revenue/appellants under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] assailing

Andhra PRadesh Pradesh Fibres Limited vs. Assistant commissioner of Income Tax

In the result, the order passed by the

ITTA/370/2011HC Telangana15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 29.09.2011 PASSED IN ITA NO.1202/BANG/2010 FOR THE ASSESSMENT YEAR 1996-97, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (I) ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 29.09.2011 IN ITA NO.1224/BANG/2010 PASSED BY THE ITAT, BANGALORE

Kuchipudi Krishna Kishore vs. The DCIT

Accordingly the appeals deserves to be allowed by setting aside the impugned

ITTA/291/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

For Appellant: SRI A.V.A. SIVA KARTIKEYA on behalf ofFor Respondent: SRI ARVIND rep Ms. SUNDARI R PISUPATI
Section 260

260-4 of the lncome Tax Act, 1961 (for short,'the Act') by the Assessee assailing the common order dated 22 12.2006 of lncome Tax Appellate Tribunal, Bench 'B', Hyderabad in l.T.A.Nos.g29: g28 and 827;lHyderabad/2005 for the Assessment years (Ay), 2002_03, 2001 -02, and 1 999-2000 respectively. 2. We have heard Mr. A.V.A. Siva Kartikeya, learned

Commissioner of Income Tax-3, vs. M/s State Bank of Hyderabad

ITTA/77/2016HC Telangana20 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 10ASection 260Section 260A

260-A OF INCOME TAX ACT 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 30/06/2015 PASSED BY THE ITAT, ‘A’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS NO.IT (TP) A NO.333/BANG/2011 FOR ASSESSMENT YEAR

The Commissioner of Income- Tax - V, vs. M/s. Krishnaveni Constructions,

ITTA/37/2010HC Telangana22 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143Section 260Section 260A

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 21.08.2009 PASSED IN ITA NO.217/BANG/2009, FOR THE ASSESSMENT YEAR 2005-2006, PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.217/BANG/2009 DATED 21.08.2009 AND CONFIRM THE ORDER PASSED

PRL COMMISSOER OF INCOME TAX vs. SRISURAM VENKATESWARA REDDY

In the result, appeal filed by the revenue fails and is

ITTA/400/2018HC Telangana27 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 40

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.01.2018 PASSED IN ITA NO.753/BANG/2011, FOR THE ASSESSMENT YEAR 2008-2009, VIDE ANNEXURE-C, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 753/BANG/2011 DATED

The Commissioner of Income Tax (Exemptions0 vs. Kalinga Cultural Trust

In the result, we do not find any

ITTA/580/2016HC Telangana28 Nov 2016

Bench: ANIS,SANJAY KUMAR

Section 10Section 260Section 260A

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 27.11.2015 PASSED IN ITA NO.1244/BANG/2013 FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED

Principal Commissioner of Income Tax-5 vs. M/s. VBC Industries Limited

In the result, we do not find any

ITTA/559/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 10Section 260Section 260A

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 27.11.2015 PASSED IN ITA NO.1244/BANG/2013 FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED

The Commissioner of Income tax III, vs. Biraj Kavar Galada

The appeals are disposed of

ITTA/98/2010HC Telangana29 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 115JSection 14ASection 260Section 36(1)(vii)Section 36(2)(i)Section 43D

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 9-10-2009 PASSED IN ITA NO.1284/BANG/2007, FOR THE ASSESSMENT YEAR 2001-02, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT BANGALORE IN ITA NO.1284/BANG/2007 DATED 9-10-2009 3 AND CONFIRM THE ORDER

Commissioner of Income Tax-V, vs. Sri S.Venkat Reddy, (PAN ALAPS4009A)

In the result, the appeal fails and is hereby

ITTA/501/2013HC Telangana24 Oct 2013
Section 143(3)Section 14ASection 260Section 41(1)

260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment Year 2002-03. The appeal was admitted by a Bench of this 3 Court vide order dated 21.09.2015 to consider the following substantial questions of law: 1. Whether

THE PRL COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L SURYAKANTHAM, VISAKHAPATNAM

In the result, the appeal fails and is hereby dismissed

ITTA/285/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 143(2)Section 14ASection 260Section 80JSection 92C

Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the revenue. The subject matter of the appeal pertains to the Assessment Year 2010-11. The appeal was admitted by a Bench of this Court vide order dated 09.11.2018 on the following substantial question of law: "Whether

The commissioner of Income Tax-I vs. M/s Bhagyanagar Studios

The appeals are disposed of in the manner indicated above

ITTA/272/2015HC Telangana29 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 10BSection 254(2)Section 260

Section 260-A of the Income Tax Act, 1961 (for brevity, 'the Act') against the order of the Tribunal passed in ITA No.345 (ASR)/2009 dated 05.03.2015. According to the appellant, following substantial questions of law arises for consideration in the present appeal:- (i)Whether on the facts and circumstances of the case the Ld. ITAT is right in deleting

Commissioner of Income Tax vs. Dr. T.Ravi Kumar

The appeal is disposed of

ITTA/382/2012HC Telangana24 Jul 2013
Section 12ASection 13(8)Section 260Section 260ASection 263Section 80I

260-A OF I.T. ACT, 1961 ARISING OUT F ORDER DATED 29.06.2012 PASSED IN ITA NO.146/BANG/2012 FOR THE ASSESSMENT YEAR 2009-10, PRAYING TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. 2 (I) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA NO.146/BANG/2012 DATED 29/06/2012 AND CONFIRM THE ORDER OF THE APPELLATE

VENKATESWARA HATCHARIES LTD vs. JT COMMISSIONER OF I.T.[ASSTS]

In the result, appeal fails and is hereby dismissed

ITTA/545/2006HC Telangana28 Nov 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

For Respondent: Ms. K. MAMATA CHOUDARY, SENIOR
Section 154Section 234Section 234cSection 260Section 260ASection 43D

260-4 of the rncome Tax Act, '196'1 , against the order of the rncome Tax Appefiate Tribunar, Hyderabad Bench, Hyderabad in rrA No. 594 lHt gg for Assessment year 1995 -96 dated 30-.r 1-2005 preferred against the order of the commissioner of Income Tax (Appears), rv, Hvderabad dated