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23 results for “disallowance”+ Section 10(2)(xv)clear

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Key Topics

Exemption19Survey u/s 133A18Section 153A6Section 142(1)6Section 143(3)6Section 54F5Addition to Income5Section 143(2)4Disallowance

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

10 ITA No.482/Viz/2024 & CO No.03/Viz/2025 Surendra Nath Gubbala property. e)The loans taken by M/s. Maddipoti Consultants Pvt. Ltd. and M/s. Siva Sivani Surgical Cottons Pvt. Ltd. have been squared off by the purchaser of the property, the amounts will be reflected in the books of the companies as reduction in their liabilities. f) The amount of Rs. 2 crores

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. DATLA SHANTI, VISAKHAPATNAM

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 33/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam

Showing 1–20 of 23 · Page 1 of 2

4
Section 1323
Section 139(1)3
Section 153D3
16 Feb 2023
AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 129Section 142(1)Section 143(2)Section 143(3)Section 54F

disallowed the deduction claimed U/s. 54F of the Act for Rs. 2,90,30,172/- and assessed the same as income of the assessee. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). Before the Ld. CIT(A), the Ld. Authorized Representative of the assessee submitted that the assessee by mistake

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI SARASWATHI EDUCATIONAL SOCIETY,, HYDERABAD

ITA 288/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI VENKATESWARA EDUCATIONAL SOCIETY, HYDERABAD

ITA 94/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI KESHAVA REDDY EDUCATIONAL SOCIETY, HYDERABAD

ITA 95/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER INCOME TAX, (EXEMPTION), VISAKHAPATNAM vs. SRI KESHAVA REDDY EDUCATIONAL SOCIETY`, HYDERABAD

ITA 96/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. KESHAVA EDUCATIONAL SOCIETY, , HYDERABAD

ITA 281/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. KESAVA REDDY EDUCATIONAL TRUST,, HYDERABAD

ITA 282/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI KESHAVA REDDY EDUCATIONAL SOCIETY,, HYDERABAD

ITA 283/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI VENKATESWARA EDUCATIONAL SOCIETY, HYDERABAD

ITA 284/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI MAHANANDEESWARA EDUCATIONAL SOCEITY, HYDERABAD

ITA 285/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI SURYA EDUCATIONAL SOCIETY, , HYDEERABAD

ITA 286/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI SATYANARAYANA SWAMY EDUCATIONAL SOCIETY,, HYDERABAD

ITA 287/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. BHARAT REDDY EDUCATIONAL SOCIETY, , HYDERABAD

ITA 289/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), , VIJAYAWADA vs. SRI SARASWATHI EDUCATIONAL SOCIETY,, HYDERABAD

ITA 87/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS),, VIJAYAWADA vs. SRI MAHANANDEESWARA EDUCATIONAL SOCIETY, HYDERABAD

ITA 88/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI KESAVA EDUCATIONAL SOCIETY`, HYDERABAD

ITA 89/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS),, VIJAYAWADA vs. SRI KESAVA REDDY EDUCATIONAL TRUST,, HYDERABAD

ITA 90/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI SATYANARAYANA SWAMY EDUCATIONAL SOCIETY, HYDERABAD

ITA 92/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI SURY EDUCATIONAL SOCIETY, HYDERABAD

ITA 93/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 13(1)(c) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) is completely justified in deleting the adhoc disallowance of expenditure at 10% as such disallowance of expenditure on adhoc basis has no basis. Adhoc disallowance unsupported by reasons and basis is unjustified under law. 5. Any other