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116 results for “disallowance”+ Section 2(24)(vi)clear

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Key Topics

Section 143(3)90Addition to Income59Section 14854Disallowance48Section 143(1)45Deduction37Section 14736Section 153A36Section 80I36

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

vi) CIT Vs. Roshanbabu Mohammed Hussain Merchant (2002) 144 Taxmann 720 (Bom). vii) Rajendra Mining Syndicate Vs. CIT (1991) 43 ITR 460 (AP). viii) CIT Vs. Jagadish Sugar Mills (1974) Tax LR 526 (All.) ix) CIT Vs. MD Manohar Rao (1985) 155 ITR 696 (AP). x) Rohtak Textile Mills Ltd (1982) 138 ITR 195 (Del). xi) B.N. Pinto

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Showing 1–20 of 116 · Page 1 of 6

Section 43B35
Section 133A29
Survey u/s 133A25

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

24. The Ld. AR based on the aforesaid facts, submitted that as the assessee company was a full-fledged educational infrastructure operator rather than a passive landlord, which based on its systematic and organized activity was engaged in the business of providing educational infrastructure facilities to the schools and educational institutions, including but not limited to buildings, classrooms, laboratories, sports

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

24. The Ld. AR based on the aforesaid facts, submitted that as the assessee company was a full-fledged educational infrastructure operator rather than a passive landlord, which based on its systematic and organized activity was engaged in the business of providing educational infrastructure facilities to the schools and educational institutions, including but not limited to buildings, classrooms, laboratories, sports

DEPUTY COMMISIONER OF INCOME TAX, RAJAHMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAHMAHENDRAVARAM

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

ITA 189/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri K. ChakrapaniFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 35D

vi) Disallowance of consumption of Stores and others - Rs. 7,11,06,000/- (vii) Disallowance of repairs & - Rs. 5,61,78,040/- Maintenance (viii) Disallowance U/s. 14A - Rs. 37,60,200/- (ix) Disallowance of raw material - Rs. 24,94,07,400/- Purchase (x) Disallowance of forwarding & - Rs. 2,18,20,000/- Transport Charges 4. The Ld. AO while making

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAMAHENDRAVARAM

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

ITA 162/VIZ/2022[2012-13]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri K. ChakrapaniFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 35D

vi) Disallowance of consumption of Stores and others - Rs. 7,11,06,000/- (vii) Disallowance of repairs & - Rs. 5,61,78,040/- Maintenance (viii) Disallowance U/s. 14A - Rs. 37,60,200/- (ix) Disallowance of raw material - Rs. 24,94,07,400/- Purchase (x) Disallowance of forwarding & - Rs. 2,18,20,000/- Transport Charges 4. The Ld. AO while making

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

2 & 3 stating that these expenditures arise in violation of Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations, 2002. Further, he also submitted that these expenditure were incurred in violation of the provisions of section 40A(3) of the Act and Ld.CIT(A) has erred in holding that the provisions of section 40A(3) are not applicable. He therefore

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

2 & 3 stating that these expenditures arise in violation of Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations, 2002. Further, he also submitted that these expenditure were incurred in violation of the provisions of section 40A(3) of the Act and Ld.CIT(A) has erred in holding that the provisions of section 40A(3) are not applicable. He therefore

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

2 & 3 stating that these expenditures arise in violation of Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations, 2002. Further, he also submitted that these expenditure were incurred in violation of the provisions of section 40A(3) of the Act and Ld.CIT(A) has erred in holding that the provisions of section 40A(3) are not applicable. He therefore

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

2 & 3 stating that these expenditures arise in violation of Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations, 2002. Further, he also submitted that these expenditure were incurred in violation of the provisions of section 40A(3) of the Act and Ld.CIT(A) has erred in holding that the provisions of section 40A(3) are not applicable. He therefore

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

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

2 & 3 stating that these expenditures arise in violation of Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations, 2002. Further, he also submitted that these expenditure were incurred in violation of the provisions of section 40A(3) of the Act and Ld.CIT(A) has erred in holding that the provisions of section 40A(3) are not applicable. He therefore

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

2 & 3 stating that these expenditures arise in violation of Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations, 2002. Further, he also submitted that these expenditure were incurred in violation of the provisions of section 40A(3) of the Act and Ld.CIT(A) has erred in holding that the provisions of section 40A(3) are not applicable. He therefore

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

2 & 3 stating that these expenditures arise in violation of Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations, 2002. Further, he also submitted that these expenditure were incurred in violation of the provisions of section 40A(3) of the Act and Ld.CIT(A) has erred in holding that the provisions of section 40A(3) are not applicable. He therefore

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

2 & 3 stating that these expenditures arise in violation of Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations, 2002. Further, he also submitted that these expenditure were incurred in violation of the provisions of section 40A(3) of the Act and Ld.CIT(A) has erred in holding that the provisions of section 40A(3) are not applicable. He therefore

SAI PRIYA ESTATES & RESORTS LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 4(2), VISAKHAPATNAM

In the result, all the appeals of the assessees are allowed

ITA 231/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam17 Mar 2022AY 2018-19

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Sri Suseel Kumar AgarwalFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 36Section 36(1)(va)Section 43B

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years.” 4. In the case of the assessees it is not disputed that the amount of employee’s contribution was deducted by the assessees and remitted in the Government Treasury within

HARSH VARDHAN SERVICES,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-1(1) , VISAKHAPATNAM

In the result, all the appeals of the assessees are allowed

ITA 247/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam17 Mar 2022AY 2018-19

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Sri Suseel Kumar AgarwalFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 36Section 36(1)(va)Section 43B

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years.” 4. In the case of the assessees it is not disputed that the amount of employee’s contribution was deducted by the assessees and remitted in the Government Treasury within

SRI KRISHNA SHIPPING CORPORATION,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, all the appeals of the assessees are allowed

ITA 202/VIZ/2021[2019-20 (APRIL 2018)]Status: DisposedITAT Visakhapatnam17 Mar 2022

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Sri Suseel Kumar AgarwalFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 36Section 36(1)(va)Section 43B

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years.” 4. In the case of the assessees it is not disputed that the amount of employee’s contribution was deducted by the assessees and remitted in the Government Treasury within

SRI KRISHNA SHIPPING CORPORATION,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, all the appeals of the assessees are allowed

ITA 201/VIZ/2021[2018-19]Status: PendingITAT Visakhapatnam17 Mar 2022AY 2018-19

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Sri Suseel Kumar AgarwalFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 36Section 36(1)(va)Section 43B

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years.” 4. In the case of the assessees it is not disputed that the amount of employee’s contribution was deducted by the assessees and remitted in the Government Treasury within

SRI RAM TRAVELS,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 3(2), VISAKHAPATNAM

In the result, all the appeals of the assessees are allowed

ITA 228/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam17 Mar 2022AY 2019-20

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Sri Suseel Kumar AgarwalFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 36Section 36(1)(va)Section 43B

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years.” 4. In the case of the assessees it is not disputed that the amount of employee’s contribution was deducted by the assessees and remitted in the Government Treasury within

THEGANAHALLY RAMAKRISHNA RAMESHA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-4(2), VISAKHAPATNAM

In the result, all the appeals of the assessees are allowed

ITA 230/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam17 Mar 2022AY 2018-19

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Sri Suseel Kumar AgarwalFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 36Section 36(1)(va)Section 43B

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years.” 4. In the case of the assessees it is not disputed that the amount of employee’s contribution was deducted by the assessees and remitted in the Government Treasury within

VENKATA RAO PATNALA,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD 1(4), VISAKHAPATNAM

In the result, all the appeals of the assessees are allowed

ITA 180/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam17 Mar 2022AY 2018-19

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Sri Suseel Kumar AgarwalFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 36Section 36(1)(va)Section 43B

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years.” 4. In the case of the assessees it is not disputed that the amount of employee’s contribution was deducted by the assessees and remitted in the Government Treasury within