DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

Section 40(a)(i) of the Act are not applicable for the same. 26. The ld AO however, disregarded the aforesaid contentions of the assessee and proceeded to disallow

PRAGATI SINGH,GWALIOR vs. CIT, AAYKAR BHAVAN GWALIOR

Appeal of the assessee is allowed in the above terms

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year:2013-14

disallowance of Rs.2,74,978 under section 40(a)(ia) is illegal unjustified and is bad in law. 2. The learned

DCIT CIRCLE 1(1), GWALIOR vs. SWASTIK ROADLINES P LTD, GWALIOR

In the result, the appeal of Revenue is treated as partly allowed for

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 40(a)(ia) should be given retrospective effect. Hon'ble Delhi High Court in the case of CIT Vs Ansal Land Mark Township (P)Ltd. 347 ITR 647(Del) and Hon'ble ITAT, Agra in the case of Rajeev Kumar Agarwal Vs Add.CIT, Mathura in ITA No.337/Agra/2013 have held the said amendment as retrospective in nature. With regard

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

In the result, the appeal is partly allowed

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 194-1, and he is correct in law in making disallowance of Rs.4,92,250/- u/s 40(a)(ia).” 10. The ld. Counsel

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2016-17

disallowed in the hands of the partnership firm(Section 40(b)(iv)). The assessee has charged interest @ 12% from the said

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

In the result, revenue’s appeal stands dismissed

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

40(a)(i) of the Act and added to the income of the assessee. 3. Assessee preferred first appeal before learned CIT(A). Learned CIT(A) found that the issue of commission payment to foreign agent also arose in assessment year 2022-23 and no adverse inference was drawn and the expenses towards commission paid to the foreign agent

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

disallowed / added such expenditure / receipts in the assessee's income and Expenditure Account. Since the exemption to the assessee (appellant) u/s 11 has been denied by the AO in view of proviso to section 2(15) read with section 13(8), therefore the assessee's income has been assessed under the head income from Business or Profession' and such total

KAMLA ASSOCIATES,SHEOPUR vs. ACIT-3(1), GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri M. Balaganeshkamla Associates, Vs. Acit, Pali Road, Sheopur, Circle-3(1), Mp Gwalior Mp (Appellant) (Respondent) Pan: Aaffk5366A Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 17/03/2026

disallowance of payment made to escorts limited violating the provisions of section 40(a)(ia) of the Act. 7. We have

TOMAR & BROTHERS,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, the appeal preferred by the assessee is allowed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

disallowance of expenses u/s. 40(a)(ia) of the Act. (C) Addition of Rs.10,54,363/- of sundry creditors/debtors. In this regard, he submitted that the addition was made u/s. 41(1) and not u/s. 68 of the Act to invoke the provisions of section

ANUPAM MITTAL,AGRA vs. ITO WARD 2(1)(1), AGRA, AGRA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

40,000/- made on account of disallowance of payment of interest) without properly appreciating the facts brought on record by the Appellant during the course of assessment and appellate proceedings. 2. That the learned Commissioner of Income tax (Appeals) (NFAC) has grossly misconceived the provisions of section

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

In the result, the appeal is partly allowed

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

disallowance of Rs.13,13,796/- u/s 40(a)(ia) of the Act, in respect of freight and cartage (inward) paid in cash exceeding Rs.20,000/- on a single day to various persons, for non-TDS u/s 194C of the IT Act. The CIT(A) held that in view of the amendment to section

SHRI RAM PRASAD SOCIAL FOUNDATION,BHIND vs. TIO WARD-2(1), GWALIOR

Appeal is allowed

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2014-15

section 40(a)(ia) disallowance in the assessee’s hands on the ground that it had not complied with the TDS deduction

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

Bench: Shri A. D. Jain

disallowed in quantum proceedings, was certified to be correct by the Chartered Accountant, who furnished the prescribed certificate in Form No.10CCB. The Hon'ble High Court held that mere filing of Form issued by the Chartered Accountant in order to comply with a statutory procedural requirement will not absolve the assessee of its liability, if the act of claiming deduction

MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

In the result, the appeal filed by the assessee, is allowed

disallowed in quantum proceedings, was certified to be correct by the Chartered Accountant, who furnished the I.T.A No. 378/Agra/2014 11 prescribed certificate in Form No.10CCB. The Hon'ble High Court held that mere filing of Form issued by the Chartered Accountant in order to comply with a statutory procedural requirement will not absolve the assessee of its liability

ZILA SAHKARI BANK LTD,JHANSI vs. DCIT -2(3)(1), JHANSI

In the result, both the appeals filed by the assessee, are allowed

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

disallowed in quantum proceedings, was certified to be correct by the Chartered Accountant, who furnished the prescribed certificate in Form No.10CCB. The Hon'ble High Court held that mere filing of Form issued by the Chartered Accountant in order to comply with a statutory procedural requirement will not absolve the assessee of its liability, if the act of claiming deduction

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

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

disallowed in quantum proceedings, was certified to be correct by the Chartered Accountant, who furnished the prescribed certificate in Form No.10CCB. The Hon'ble High Court held that mere filing of Form issued by the Chartered Accountant in order to comply with a statutory procedural requirement will not absolve the assessee of its liability, if the act of claiming deduction

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

disallowance of the exemption claimed under section 11 and 13 of the Act as the activities of the assessee was in the nature of trade, commerce or business in nature. In response to that the assessee filed the reply of 7th August 2013 and in the reply it was mentioned as under. “ Before replying to specific queries, the assessee