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4 results for “disallowance”+ Section 194C(3)clear

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Key Topics

Section 40A(3)6Section 405Section 1954Section 194C4Section 2634Section 93TDS3Disallowance3Addition to Income3Section 201(1)

SMT. NEETA SHARMA,AGRA vs. DCIT CENTRAL CIRCLE 1(1)(1), AGRA

In the result, the appeal is partly allowed

ITA 90/AGR/2017[2010-11]Status: DisposedITAT Agra27 Aug 2018AY 2010-11

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 234BSection 40Section 40A(3)

194C of the IT Act. The CIT(A) held that in view of the amendment to section 40A(3) w.e.f. 01.10.2009, by unserved of the second proviso after section 40A(3A), the limit of Rs.20,000/- stood increased to Rs.35,000/-. Accordingly, she confirmed the disallowance

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra
2
Deduction2
15 Jan 2026
AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

3) are safeguards. The said provisions are of practical importance. This reasoning of ours is based on the decision of this Court in Transmission Corporation(supra) in which this Court has observed that the provision of Section 195(2) is a safeguard. From this it follows that where a person responsible for deduction is fairly certain then he can make

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

In the result, the appeal of the assessee is partly allowed

ITA 30/AGR/2016[2010-11]Status: DisposedITAT Agra28 Oct 2025AY 2010-11

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

For Appellant: Shri Rajan Gupta, CAFor Respondent: Shri Shalenndra Shrivastava, Sr. DR
Section 194CSection 201Section 201(1)

194C of the Act relating to payment made to Ronit Developers. He submitted that the issues is of disallowance of Rs.7,99,263/- for non-deduction of TDS. In this regard, he brought to our notice pages 22 to 29 of the paper book wherein a Chartered Accountant certificate was enclosed wherein it was certified that the assessee has paid

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

ITA 154/AGR/2016[2008-09]Status: DisposedITAT Agra16 May 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

Section 194CSection 263Section 40Section 40a

3 and 5, the ld. CIT(A) has confirmed the addition of Rs.86,65,626/- made u/s 40(a)(ia) of the Act (impugned order, page 4, para 6 to page 12, para 6.4.2) and the disallowance of Rs.13,82,300/- representing claim of write off of temporary structures has been confirmed (impugned order, page 13, para 7.1 to page