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178 results for “disallowance”+ Section 40clear

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Key Topics

Section 143(3)115Section 143(1)65Section 143(2)57Addition to Income55Section 4049Section 14846Disallowance44Section 139(1)33Deduction32Section 36(1)(va)

ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 383/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri Fenil A Bhatt, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 36(1)(iii)

Showing 1–20 of 178 · Page 1 of 9

...
30
Section 142(1)30
Depreciation17
Section 40

section 194J of the Act and the tax needs to be deducted @ 10%. The Ld. DR further submitted that the Ld. AO has rightly disallowed the sum of Rs. 3,69,00,000/- U/s. 40

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 139/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

disallowed as is provided in section 40(a)(ia) and the amendment to section 40(a)(ia) being curative in nature

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 487/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

disallowed as is provided in section 40(a)(ia) and the amendment to section 40(a)(ia) being curative in nature

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 133/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

disallowed as is provided in section 40(a)(ia) and the amendment to section 40(a)(ia) being curative in nature

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 132/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

disallowed as is provided in section 40(a)(ia) and the amendment to section 40(a)(ia) being curative in nature

HERO WIRETEX LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 37/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.37/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Hero Wiretex Limited Vs. Asst.Commissioner Of Anthakapalli Village Income Tax Ponduru Road, Rajam Central Circle-1 Vizianagarm Visakhapatnam [Pan : Aadcs 1425R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Smt.A.ArunaFor Respondent: Shri M.N.Murthy Naik
Section 139Section 143(1)Section 143(1)(a)Section 40Section 40(1)(ia)

40(a)(ia), on account of non compliance with the provisions of Chapter XVII-B. On appeal before the CIT(A), the Ld.CIT(A) restricted the disallowance to 30% as per provisions of section

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

disallowance of Rs. 20,61,81,938/- towards Water charges and Rs. 36,61,20,218/- towards Police Guard charges U/s. 40(a)(iib) of the Act. Further, relying on Explanation 2 to section

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

disallowance of Rs. 20,61,81,938/- towards Water charges and Rs. 36,61,20,218/- towards Police Guard charges U/s. 40(a)(iib) of the Act. Further, relying on Explanation 2 to section

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

disallowance of Rs. 20,61,81,938/- towards Water charges and Rs. 36,61,20,218/- towards Police Guard charges U/s. 40(a)(iib) of the Act. Further, relying on Explanation 2 to section

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

disallowance of Rs. 20,61,81,938/- towards Water charges and Rs. 36,61,20,218/- towards Police Guard charges U/s. 40(a)(iib) of the Act. Further, relying on Explanation 2 to section

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

disallowance of Rs. 20,61,81,938/- towards Water charges and Rs. 36,61,20,218/- towards Police Guard charges U/s. 40(a)(iib) of the Act. Further, relying on Explanation 2 to section

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

disallowance of Rs. 20,61,81,938/- towards Water charges and Rs. 36,61,20,218/- towards Police Guard charges U/s. 40(a)(iib) of the Act. Further, relying on Explanation 2 to section

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

In the result, appeal filed by the assessee is allowed

ITA 101/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam28 May 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.101/Viz/2022 (निर्धारणवर्ा/ Assessment Year : 2017-18) Andhra Pradesh Power Vs. Deputy Commissioner Of Generation Corporation Limited, Income Tax, Vijayawada. Circle-1(1), Pan: Aacca 2734 J Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri M. Chandramouleswara Rao, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri M. ChandramouleswaraFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 263Section 40Section 80ISection 9

disallowing the expenditure U/s. 40(a)(iib) of the Act. The Ld. AR submitted that section 40(a)(iib) of the Act specifies

ONGOLE GALAXY,CHIMAKURTHY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 261/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam17 Oct 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.261, 262 & 263/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2018-19, 2019-20 & 2020-21) Ongole Galaxy V. Asst. Cit – Circle – 2(1) Income Tax Office #11/6, Main Road, Chimakurthy Lakshmipuram Main Road Prakasam District – 523226 Guntur – 522006 Andhra Pradesh Andhra Pradesh [Pan: Aaafo6005D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 40

disallowance of remuneration paid to partners under section 40(b) of the Act for Rs. 1,50,00,000/- and further

ONGOLE GALAXY,CHIMAKURTHY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 262/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam17 Oct 2024AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.261, 262 & 263/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2018-19, 2019-20 & 2020-21) Ongole Galaxy V. Asst. Cit – Circle – 2(1) Income Tax Office #11/6, Main Road, Chimakurthy Lakshmipuram Main Road Prakasam District – 523226 Guntur – 522006 Andhra Pradesh Andhra Pradesh [Pan: Aaafo6005D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 40

disallowance of remuneration paid to partners under section 40(b) of the Act for Rs. 1,50,00,000/- and further

ONGOLE GALAXY,CHIMAKURTHY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 263/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam17 Oct 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.261, 262 & 263/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2018-19, 2019-20 & 2020-21) Ongole Galaxy V. Asst. Cit – Circle – 2(1) Income Tax Office #11/6, Main Road, Chimakurthy Lakshmipuram Main Road Prakasam District – 523226 Guntur – 522006 Andhra Pradesh Andhra Pradesh [Pan: Aaafo6005D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 40

disallowance of remuneration paid to partners under section 40(b) of the Act for Rs. 1,50,00,000/- and further

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

disallowed the same under section 40(a)(ia) of the Act. He further submitted that these expenditures were examined by the Ld. CIT(A) and allowed

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

disallowed the same under section 40(a)(ia) of the Act. He further submitted that these expenditures were examined by the Ld. CIT(A) and allowed

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

disallowed the same under section 40(a)(ia) of the Act. He further submitted that these expenditures were examined by the Ld. CIT(A) and allowed

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

disallowed the same under section 40(a)(ia) of the Act. He further submitted that these expenditures were examined by the Ld. CIT(A) and allowed