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84 results for “disallowance”+ Section 40A(2)(b)clear

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Key Topics

Section 143(3)67Section 14850Section 4038Section 80I36Section 40A(3)32Deduction30Addition to Income29Disallowance27Section 13224

THE ACIT., VIJAYAWADA vs. M/S. KRNTI ROAD TRANSPORT PVT. LTD., VIJAYAWADA

In the result, the appeal of the revenue is dismissed

ITA 375/VIZ/2016[2009-2010]Status: DisposedITAT Visakhapatnam16 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri P.S. Murthy DRFor Respondent: Shri G.V.V. Satyanarayana
Section 143(3)Section 147Section 40A(2)(b)

disallowing the excess claim of depreciation of ` 3,75,038/-. Subsequently, the case was reopened u/s 147 of the Act for the reason that the assessee had shown the same vehicles in the chart of leased vehicles and own vehicles and claimed lease rent. The A.O. also observed that the payment is covered by section 40A(2)(b

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

Showing 1–20 of 84 · Page 1 of 5

Section 14721
Section 36(1)(v)20
Survey u/s 133A17

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

ITA 49/VIZ/2012[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

section 40A(7)(b) of the Act the A.O., reopened the assessment and issued notice u/s 148 of the Act, which is challenged by the assessee. The Ld. CIT (A) upheld the issue of notice u/s 148 of the Act. The facts of the assessee’s case are similar to that of in appeal No.49

THE ACIT,, ELURU vs. M/S. THE DISTRICT CO - OPERATIVE CENTRAL BANK LTD., ELURU

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

ITA 269/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

section 40A(7)(b) of the Act the A.O., reopened the assessment and issued notice u/s 148 of the Act, which is challenged by the assessee. The Ld. CIT (A) upheld the issue of notice u/s 148 of the Act. The facts of the assessee’s case are similar to that of in appeal No.49

THE ACIT., CIRCLE - 1, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, ELURU

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

ITA 476/VIZ/2012[2009-2010]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

section 40A(7)(b) of the Act the A.O., reopened the assessment and issued notice u/s 148 of the Act, which is challenged by the assessee. The Ld. CIT (A) upheld the issue of notice u/s 148 of the Act. The facts of the assessee’s case are similar to that of in appeal No.49

THE ITO, WARD-2, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., ELURU

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

ITA 78/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

section 40A(7)(b) of the Act the A.O., reopened the assessment and issued notice u/s 148 of the Act, which is challenged by the assessee. The Ld. CIT (A) upheld the issue of notice u/s 148 of the Act. The facts of the assessee’s case are similar to that of in appeal No.49

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, ELURU

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

ITA 524/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2010-11

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

section 40A(7)(b) of the Act the A.O., reopened the assessment and issued notice u/s 148 of the Act, which is challenged by the assessee. The Ld. CIT (A) upheld the issue of notice u/s 148 of the Act. The facts of the assessee’s case are similar to that of in appeal No.49

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, VISAKHAPATNAM

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

ITA 515/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

section 40A(7)(b) of the Act the A.O., reopened the assessment and issued notice u/s 148 of the Act, which is challenged by the assessee. The Ld. CIT (A) upheld the issue of notice u/s 148 of the Act. The facts of the assessee’s case are similar to that of in appeal No.49

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

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

ITA 50/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

section 40A(7)(b) of the Act the A.O., reopened the assessment and issued notice u/s 148 of the Act, which is challenged by the assessee. The Ld. CIT (A) upheld the issue of notice u/s 148 of the Act. The facts of the assessee’s case are similar to that of in appeal No.49

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 385/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

40A(2), the assessee had claimed the basis for the payment in the following manner: Total costs A.Y.2009-10 estimated (per annum) Rs. In Lakhs Gachibouli Campus 472.50 Airport campus, Vizag 144.00 Sports facilities 52.80 Buses 360.00 Technical know-how 200.00 Total 1229.30 12 I.T.A. No.385/Viz/2014 and 386/Viz/2014, A.Y.2009-10 & 2010-11 M/s Vikas Educational Society, Visakhapatnam 6.7. Thus, it could

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 386/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

40A(2), the assessee had claimed the basis for the payment in the following manner: Total costs A.Y.2009-10 estimated (per annum) Rs. In Lakhs Gachibouli Campus 472.50 Airport campus, Vizag 144.00 Sports facilities 52.80 Buses 360.00 Technical know-how 200.00 Total 1229.30 12 I.T.A. No.385/Viz/2014 and 386/Viz/2014, A.Y.2009-10 & 2010-11 M/s Vikas Educational Society, Visakhapatnam 6.7. Thus, it could

INCOME TAX OFFICER, WARD-1(2), VIJAYAWADA vs. BOMMISETTY VENKATA SIVA KUMAR, VIJAYAWADA

In the result, appeal filed by the Revenue is dismissed

ITA 238/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam29 Feb 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.238/Viz/2023 ("नधा"रण वष" / Assessment Year :2014-15) The Income Tax Officer, Vs. Sri Bomisetty Venkata Siva Ward-1(1), 2Nd Floor, Kumar, Prop. M/S. Bommisetty C.R. Buildings, Mg Road, Sambasiva Rao Trading Vijayawada – 522002. Company, 1-4-221-2, Rtc Workshop Road, Bhavanipuram, Vijayawada-522012. Pan: Addpb 9483 C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 40A(3)

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3A) of section 40A where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank

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

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

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

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

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

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

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

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

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

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

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

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

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

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

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

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

CHAMARTHY KRISHNA RAO,ELURU vs. THE JOINT COMMISSIONER OF INCOME TAX, ELURU RANGE (I/C), ELURU

In the result, appeal filed by the assessee is allowed

ITA 138/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam06 Feb 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blechamarthy Krishna Rao, Vs. Jcit, Eluru Range, Prop. Surya Enterprises, Eluru. D.No. 13-3-91, Beside Eluru Railway Station, A.S.R. Stadium Road, Eluru. Pan No. Abdpc 2212 Q (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 263Section 40A(2)(b)

disallowance under section 40A(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as "Act"). (Chamarthy Krishna Rao) 3. Facts