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36 results for “disallowance”+ Section 40A(2)(a)clear

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Key Topics

Section 40A(3)46 Addition to Income31 Section 143(3)27 Disallowance24 Section 143(1)20 Section 14819 Section 6818 Section 14717 Section 153D16 Section 263

D.C.I.T., CIRCLE-2, GWALIOR vs. M/S PREM MOTORS PVT LTD., GWALIOR

The appeals of the department are dismissed

ITA 327/AGR/2014[2010-11]Status: DisposedITAT Agra16 Nov 2017AY 2010-11

Section 2(22)(e)Section 22Section 40A(2)(b)

disallowed as per section 40A(2)(a) which reads as under - “ (2)(a) Where the assessee incurs any expenditure in respect

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

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

ITA 273/AGR/2024[2015-16]Status: DisposedITAT Agra03 Feb 2025AY 2015-16

Bench: Shri M. Balaganesh**

Showing 1–20 of 36 · Page 1 of 2

13

For Appellant: None

For Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 133(6)Section 143(3)

disallowance of interest paid to related parties by applying the provisions of section 40A(2)(b) of the Act. 10. We have

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

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

ITA 274/AGR/2024[2018-19]Status: DisposedITAT Agra03 Feb 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: NoneFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 133(6)Section 143(3)

disallowance of interest paid to related parties by applying the provisions of section 40A(2)(b) of the Act. ITA Nos. 273 & 274/AGR/2024

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 Agra15 Jan 2026AY 2020-21

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

Section 195Section 250Section 40Section 9

2) is based on the “principle of proportionality”. The said sub-Section gets attracted only in cases where the payment made is a composite payment in which a certain 12 | P a g e proportion of payment has an element of “income” chargeable to tax in India. It is in this context that the Supreme Court stated, “If no such

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)

Section 40A(3) is arbitrary, unjust, wrong, illegal, and against the facts and law of the case. 3. Because in any view, the ld. CIT (A) has erred in confirming the interest charged u/s 234B and 234C which is wrong, and illegal.” 2. Apropos Ground No.1, the AO, while making addition of Rs.3,13,078/-, by making disallowance

NEW KALPANA ENT UDYOG,AURAIYA vs. I.T,O, AURAIYA

In the result. Appeal of the assessee is allowed

ITA 49/AGR/2015[2010-11]Status: DisposedITAT Agra15 Oct 2019AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 143(3)Section 40A(3)Section 44A

disallowance of Rs.27,07,320/- u/s 40A(3) of the Income Tax Act, 1961 being cash paid to the agents of coal suppliers ignoring I.T.A No. 49/Agra/2015 2 ASSESSMENT YEAR: 2010-11 the fact that these cash payments are covered by Rule 6DD(g) and Rule 6DD(h) of the Income Tax Rules, 1962. 02. That the learned

KUSHAL VARSHNEY,ALIGARH vs. ITO WARD 4(1)(3), ALIGARH

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

ITA 222/AGR/2023[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Kushal Varshney, Vs. Ito, 1/83, Naurangabad, Aligarh Ward-4(1)(3), Up 202001 Aligarh (Appellant) (Respondent) Pan:Aevpv0578H Assessee By : None Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

For Appellant: NoneFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 144Section 40A(3)Section 68

section 40A(3) of the L.T. Act. Kushal Varshney 2. Because the purchases made, the disallowance of which has been

GOPALDAS SHIVHARE,GUNA vs. ACIT CIRCLE-3, AGRA

In the result, the appeal is partly allowed

ITA 136/AGR/2016[2010-11]Status: DisposedITAT Agra21 Dec 2017AY 2010-11

Bench: Shri A. D. Jain

Section 234BSection 40ASection 40A(3)

section 40A(3) of the Act pertains to disallowance of payment by the assessee to a person in a day. The payment in question have been made by the assessee to a person in a day, may be I.T.A No. 136/Agra/2016 7 through different drivers, from different vehicles. As such, the addition as confirmed is upheld. 9. Ground No. 2

SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR

In the result, assessee's appeal is dismissed

ITA 31/AGR/2022[2012 - 13]Status: DisposedITAT Agra29 Apr 2025

Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th

Section 143(3)Section 147Section 148Section 250Section 69

disallowable expenditure uls 40A(3) read with Rule 6DD of the 1.T. Act Rs. 71,44,045/ is grossily arbitrary, highly unjust, unwarranted capricious, wrong. illegal, bad in facts & law. 2. Because in any view, the Assessment Order dt. 21.12.2019 passed u/s 147 read with section

KOTHIWAL ICE AND COLD STORAGE .P.LTD,ETAH vs. NFAC , NEW DELHI

Appeals is allowed

ITA 211/AGR/2023[2018-2019]Status: DisposedITAT Agra06 Feb 2025AY 2018-2019

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2018-19 Vs. Nfac, Kothiwal Ice & Storage Pvt. Ltd., Delhi Sadabad Road, Jaleshar, Etah, Uttar Pradesh Pan :Aacck1353P (Appellant) (Respondent) Assessee By None Department By Sh. Shailender Shrivastava, Sr. Dr Date Of Hearing 06.02.2025 Date Of Pronouncement 06.02.2025 Order

Section 143(3)Section 40ASection 40A(3)

2 | P a g e learned lower authorities have invoked section 40A (3) disallowance of Rs.65,79,902/- thereby holding

M/S A K TRANSPORT AGENCY,FARRUKHABAD vs. CIT APPEAL, ALIGARH

In the result, the appeal is allowed

ITA 328/AGR/2016[2010-11]Status: DisposedITAT Agra30 Jul 2018AY 2010-11

Bench: Shri A. D. Jain

Section 143Section 143(3)Section 154Section 40A

section 154 of the Act. 7. The assessee filed an appeal with CIT (Appeals) Aligarh on 25.05.2015 against the order of the Ld. A.O. wherein the income was assessed at Rs. 39,96,550/-. The Ld. CIT upheld the order and confirmed the disallowance u/s 40A (3).” 2

M/S BLUE LOTUS DEVELOPERS ,GWALIOR vs. DCIT CIRCLE 2(1), GWALIOR

Appeal is partly allowed

ITA 26/AGR/2023[2011-12]Status: DisposedITAT Agra10 Feb 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalm/S Blue Lotus Developers Vs. Cit(A)/Nfac, 101, The Empire, 33, City Delhi Center, Gwalior M.P.-474011 "ायीलेखासं./जीआइआरसं./Pan/Gir No.Aaifb4692D Appellant .. Respondent

For Appellant: Sh. Rajendra Sharma, advFor Respondent: Sh. Shalender Shrivastava, Sr. DR

Section 143(3)Section 40A(3)

2 M/s Blue Lotus Developers 3. Learned counsel submits at the outset that the assessee does not wish to press for its former substantive grievance challenging disallowance of interest income amounting to Rs.1,73,490/- keeping in view smallness thereof. Rejected accordingly. 4. Next comes the second issue between the parties wherein both the lower authorities invoked section 40A

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

disallowance under section, 40a(ia) the Income Tax Act, 1961 of a sum of Rs.4,92,250/- debited towards rent of equipment. 5. That the Hon'ble ITAT, Agra vide order dated 26.04.2016 has already held that the order passed u/s 263 of the Income Tax Act, 1961 is invalid in respect of Ground no. 2

TOMAR AND BROTHERS,ETAWAH vs. INCOME TAX OFFICER, WARD-2(2)(5), ETAWAH

Appeal of the assessee is partly allowed

ITA 202/AGR/2024[2014-15]Status: DisposedITAT Agra24 Apr 2025AY 2014-15

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 250(6)Section 40

2,10,400/- was furnished. M/S TOMAR & BROTHERS, 43-A, MOTIJHEEL COLONY, ETAWAH. Break up of JCB Rent, Tractor Rent, Roller &Poclane Rent. (01.04.2013 to 31.03.2014) DATE PARTICULARS AMOUNT 18.04.2014 SHRI HUKUM SINGH TRACTOR 18500.00 BHARTHANA 12.05.2013 SHRI RAM SINGH TRACTOR 42600.00 CHHATA MATHURA 06.06.2013 ASHOK MISHRA, JCB 75600.00 FRIENDS COLONY ETAWAH 6 | P a g e 16.06.2013 APPU TOMAR

A.C.I.T.-2, AGRA vs. SMT. NEETA SHARMA PROP., AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 286/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

disallowing interest in excess of interest 12% to relatives u/s 40A(2)(b) viz-a-viz (i) Shri Ramesh Chand Sharma, (ii) Ramesh Chand Sharma HUF, (iii) Devangi Sharma, and (iv) Smt. Shivangi Sharma is arbitrary, unjust, excessive, and against the facts and law of the case. 34. The ld. AR had drawn our attention to the order passed

SMT. NEETA SHARMA,AGRA vs. A.C.I.T., CIRCLE-2, AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 299/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

disallowing interest in excess of interest 12% to relatives u/s 40A(2)(b) viz-a-viz (i) Shri Ramesh Chand Sharma, (ii) Ramesh Chand Sharma HUF, (iii) Devangi Sharma, and (iv) Smt. Shivangi Sharma is arbitrary, unjust, excessive, and against the facts and law of the case. 34. The ld. AR had drawn our attention to the order passed

JVH TECHNOLOGIES PRIVATE LIMITED,AGRA vs. ITO WARD 2(1)(1), AGRA

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

ITA 395/AGR/2025[2017-18]Status: DisposedITAT Agra03 Feb 2026AY 2017-18

Bench: Shri M. Balaganeshjvh Technologies Pvt. Ltd, Vs. Ito, Shop No. A28, V. S. Ward-2(1)(1), Plaza, Sector-3A, Avas Agra Vikas Colony, Sikandra, Agra (Appellant) (Respondent) Pan: Aadcj3746N Assessee By : Shri Rohit Dua, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 03/02/2026

For Appellant: Shri Rohit Dua, CAFor Respondent: Shri Anil Kumar, Sr. DR

Section 147Section 148Section 148ASection 40A(3)

2 raised by the assessee is hereby dismissed as not pressed. 3. The Ground No. 1 raised by the assessee is challenging the confirmation of disallowance made u/s 40A(3) of the Act in respect of salary paid to Directors Ms. Ruchi Bhatnagar and Mr Vivek Bhatnagar. 4. I have heard the rival submissions and perused the materials available

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 301/AGR/2025[2021-22]Status: DisposedITAT Agra04 Dec 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 143(3)Section 147Section 148Section 263Section 40ASection 68

40A(2)(b) vide order dated 09.04.2021 u/s 143(3) of the Act, 1961. Copy of the order has been placed in Paper Book, as Annexure A. C. Thereafter, SCN notice u/s 148A(b) was issued on assessee dated 15.03.2022, alleging that, the assessee had taken bogus accommodation entries from one Sh. Md. Irfan S/o Sh. Meharban. Copy placed

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 303/AGR/2025[2023-24]Status: DisposedITAT Agra04 Dec 2025AY 2023-24

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 143(3)Section 147Section 148Section 263Section 40ASection 68

40A(2)(b) vide order dated 09.04.2021 u/s 143(3) of the Act, 1961. Copy of the order has been placed in Paper Book, as Annexure A. C. Thereafter, SCN notice u/s 148A(b) was issued on assessee dated 15.03.2022, alleging that, the assessee had taken bogus accommodation entries from one Sh. Md. Irfan S/o Sh. Meharban. Copy placed

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 251/AGR/2025[2018-2019]Status: DisposedITAT Agra04 Dec 2025AY 2018-2019

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 143(3)Section 147Section 148Section 263Section 40ASection 68

40A(2)(b) vide order dated 09.04.2021 u/s 143(3) of the Act, 1961. Copy of the order has been placed in Paper Book, as Annexure A. C. Thereafter, SCN notice u/s 148A(b) was issued on assessee dated 15.03.2022, alleging that, the assessee had taken bogus accommodation entries from one Sh. Md. Irfan S/o Sh. Meharban. Copy placed