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23,486 results for “disallowance”+ Exemptionclear

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Key Topics

Section 14A161Disallowance70Addition to Income55Section 143(3)54Section 1043Deduction41Exemption36Section 80P34Section 143(1)31Section 11

ELARA CAPITAL (INDIA) PRIVATE LIMITED,MUMBAI vs. ACIT- CIRCLE 6(2)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1569/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The Acit-Circle 6(2)(2), Tower 3, 21St Floor, One Room No. 506, 5Th Floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. Pan No. Aabce 6487 B Appellant Respondent

For Appellant: Mr. Milind DattaniFor Respondent: Mr. P.D. Chogule (Addl. CIT)
Section 14A

exempt income have to be considered for disallowance irrespective exempt income have to be considered for disallowance irrespective exempt income

ASIA INVESTMENTS PVT.. LTD.,MUMBAI vs. DCIT ,CIRCLE 2 (1)(1), MUMBAI

In the result, all the three appeal

Showing 1–20 of 23,486 · Page 1 of 1,175

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30
Section 4025
Section 115J21
ITA 6209/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Nov 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Mr. Kalpesh Unadkat &
Section 14A

exempt income and disallowing the directly incurred for earning exempt income and disallowing the directly incurred for earning exempt income

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

ITA 537/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 Jan 2024AY 2018-19
For Appellant: Anoop Bhata CA &For Respondent: Shri Ajay Malik, CIT
Section 11Section 143(2)Section 143(3)Section 263

disallowance of exemption and that in this year\nthere is no such basis for \"disallowance. Even the disallowance in the\nearlier

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1059/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

ACIT CORPORATE CIRCLE 1, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1883/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1060/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1061/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1062/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Jan 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1063/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1076/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1077/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1078/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

ACIT, MADURAI vs. J.K.FENNER (INDIA) LIMITED, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 967/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1272/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

J.K.FENNER (INDIA) LIMITED,MADURAI vs. ACIT CORPORATE CIRCLE 1, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1846/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. ACIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 947/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

exempt dividend income of Rs.260.22 Lacs and offered suo-moto disallowance of Rs.2.22 Lacs in the return of income. The sad disallowance

THE DDIT (I.T)1(1) vs. M/S. ABUDABI COMMERCIAL BANK LTD.,

In the result, all the appeals and cross objections are disposed

ITA 2205/MUM/2004[1998-1999]Status: DisposedITAT Mumbai26 Oct 2023AY 1998-1999

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

Section 10(15)

exempted income u/s case of the assessee disallowance of 1% of the exempt case of the assessee disallowance of 1% of the exempt

ABU DHABI COMMERICAL BANK LTD,MUMBAI vs. ADIT (IT) 1(1), MUMBAI

In the result, all the appeals and cross objections are disposed

ITA 3463/MUM/2010[2004-05]Status: DisposedITAT Mumbai26 Oct 2023AY 2004-05

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

Section 10(15)

exempted income u/s case of the assessee disallowance of 1% of the exempt case of the assessee disallowance of 1% of the exempt

M/S. ABU-DHABI COMMERCIAL BANK LTD,MUMBAI vs. THE DDIT (IT)-1(1), MUMBAI

In the result, all the appeals and cross objections are disposed

ITA 6530/MUM/2006[2003-2004]Status: DisposedITAT Mumbai26 Oct 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

Section 10(15)

exempted income u/s case of the assessee disallowance of 1% of the exempt case of the assessee disallowance of 1% of the exempt

JCIT, SPECIAL RANGE-27, MUMBAI vs. ABU-DHABI COMMERCIAL BANK LTD, MUMBAI

In the result, all the appeals and cross objections are disposed

ITA 1733/MUM/2001[1997-98]Status: DisposedITAT Mumbai26 Oct 2023AY 1997-98

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2003-04 Dy. Dit(It)-1(1), M/S Abu Dhabi Commercial Room No. 117, Scindia House, Bank Ltd., N.M. Road, Ballard Pier, Vs. 75-B, Rehmant Manzil Veer Mumbai-400001. Nariman Road, Mumbai-400020. Pan No. Aaaca 4216 B Appellant Respondent Co No. 115/Mum/2004 (Arising Out Of Ita No. 2205/Mum/2004) Assessment Year: 1998-99 & Co No. 414/Mum/2004 (Arising Out Of Ita No. 3925/Mum/2004)

Section 10(15)

exempted income u/s case of the assessee disallowance of 1% of the exempt case of the assessee disallowance of 1% of the exempt