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69 results for “disallowance”+ Section 192clear

Sorted by relevance

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Key Topics

Section 143(1)89Section 43B70Section 36(1)(va)62Section 143(3)48Section 139(1)48Addition to Income45Deduction38Section 2(24)(x)29Disallowance

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 187/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate cash

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Showing 1–20 of 69 · Page 1 of 4

28
Section 143(1)(a)24
Section 15420
Survey u/s 133A8
ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate cash

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate cash

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 186/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate cash

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate cash

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate cash

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate cash

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

192/- on 16.10.2019 for the A.Y. 2019-20. A Survey under section 133(A) of the Income Tax Act, 1961 (in short ‘Act’) was conducted in the case of the assessee on 11.03.2022 by investigation wing. The case then centralized by taking approval from the appropriate authorities. During the course of survey, it was noticed that assessee maintains separate cash

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 193/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2013-14

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 191/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 196/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 197/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2020-21

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 192/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 195/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

SANDHYA AQUA EXPORTS PVT LTD,VISAKHAPATNAM vs. DEPUTY COMMISSIONER/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 203/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam16 Feb 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No. 203/Viz/2021 (निर्धारण वर्ा/Assessment Year : 2019-20) Sandhya Aqua Exports Pvt. Ltd.Mig- Vs. Dy.Commissioner / 25 A, Lawsons Bay Colony Asst.Commissioner Of Visakhapatnam Income Tax, Circle-4(1) Visakhapatnam [Pan : Aajcs2286C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : None प्रत्यधथी की ओर से / Respondent By : Shri Spg Mudaliar, Dr सुिवधई की तधरीख / Date Of Hearing : 03.02.2022 16.02.2022 घोर्णध की तधरीख/Date Of Pronouncement : आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: NoneFor Respondent: Shri SPG Mudaliar, DR
Section 139(1)Section 143(1)

section 36(1)(va) of the Act, disallowance made by the A.O. was just and proper. Though, the D.R. relied upon certain judicial precedents which are in favour of the revenue, in view of the decision of Hon’ble Supreme Court, in the case of CIT Vs. M/s. Vegetables Products Ltd. reported in 88 ITR 192

TULASI SEEDS PRIVATE LIMITED,GUNTUR vs. CIT (APPEALS)-1,, GUNTUR

In the result, appeal filed by the assessee is allowed

ITA 25/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Tulasi Seeds Pvt. Vs. Acit, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. Pan No. Aaact 8054 C (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 13/11/2018. Date Of Pronouncement : 28/11/2018. O R D E R Per V. Durga Rao

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

section 36(1)(va) of the Act, disallowance made by the A.O. was just and proper. Though, the D.R. relied upon certain judicial precedents which are in favour of the revenue, in view of the decision of Hon’ble Supreme Court, in the case of CIT Vs. M/s. Vegetables Products Ltd. reported in 88 ITR 192

PEPAKAYALA VEERABHADRARAO,KAKINADA vs. INCOME TAX OFFICER, WARD-2 , KAKINADA

In the result, appeal of the assessee is allowed

ITA 259/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.259/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Pepakayala Veerabhadrarao Vs. Income Tax Officer D.No.68-10-20/B, Vidyut Nagar Ward-2 Kakinada Kakinada East Godavari Dist. [Pan : Akxpp4235H] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri P.Prabhakara Murthy, ARFor Respondent: Shri SPG Mudaliar, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

section 36(1)(va) of the Act, disallowance made by the A.O. was just and proper. Though, the D.R. relied upon certain judicial precedents which are in favour of the revenue, in view of the decision of Hon’ble Supreme Court, in the case of CIT Vs. M/s. Vegetables Products Ltd. reported in 88 ITR 192

BHARAT HEAVY PLATE & VESSELS LIMITED, NOW KNOWN AS BHARAT HEAVY ELECTRICALS LIMITED (HPVP UNIT),VISAKHAPATNAM vs. DCIT, CIRCLE-3(1),, VISAKHAPATNAM

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 405/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

disallowed u/s.43B, or u/s.36(1)(v)(a) of the IT.Act. Similar views were taken by the Hon'ble Calcutta High Court in the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others

ACIT, CIRCLE -1(1),, VISAKHAPATNAM vs. BHARAT HEAVY PLATE AND VESSELS LTD, VISAKHAPATNAM

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 439/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

disallowed u/s.43B, or u/s.36(1)(v)(a) of the IT.Act. Similar views were taken by the Hon'ble Calcutta High Court in the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others

BHARAT HEAVY PLATE & VESSELS LIMITED, NOW KNOWN AS BHARAT HEAVY ELECTRICALS LIMITED (HPVP UNIT),VISAKHAPATNAM vs. DCIT, CIRCLE-3(1),, VISAKHAPATNAM

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 406/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

disallowed u/s.43B, or u/s.36(1)(v)(a) of the IT.Act. Similar views were taken by the Hon'ble Calcutta High Court in the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others