BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

14 results for “disallowance”+ Section 194C(6)clear

Sorted by relevance

Mumbai542Kolkata407Delhi394Chennai205Bangalore193Ahmedabad60Hyderabad42Indore36Jaipur35Raipur33Rajkot30Pune16Karnataka15Nagpur15Amritsar14Cuttack13Cochin13Surat13Visakhapatnam12Panaji12Chandigarh11Lucknow10Allahabad9Guwahati9Ranchi7Kerala7Patna6Dehradun4Calcutta4Jodhpur3Agra3SC3Jabalpur1Gauhati1Telangana1Uttarakhand1Varanasi1Rajasthan1

Key Topics

Section 4030Section 143(3)14Disallowance14Addition to Income14TDS12Deduction11Section 250(6)9Section 369Depreciation9Section 14A(3)

MEASAGE TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(2), FEROZEPUR

In the result the ground no

ITA 324/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

6 ii)High Court of Punjab & Haryana in the case ofCommissioner of Income- taxv.Pankaj Munjal Family Trust[2010] 326 ITR 286 (Punjab & Haryana); “Held:- Section 36(1)(iii) of the Income-tax Act, 1961 - Interest on borrowed capital - Assessment years 1983-84, 1984-85, 1986-87 and 1988-89 - Where assessee-trust had taken a loan at 16 per cent

MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

7
Section 194C6
Section 1544

In the result the ground no

ITA 325/ASR/2019[2015-16]Status: DisposedITAT Amritsar22 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 36Section 36(1)(iii)Section 40A(3)

6 ii)High Court of Punjab & Haryana in the case ofCommissioner of Income- taxv.Pankaj Munjal Family Trust[2010] 326 ITR 286 (Punjab & Haryana); “Held:- Section 36(1)(iii) of the Income-tax Act, 1961 - Interest on borrowed capital - Assessment years 1983-84, 1984-85, 1986-87 and 1988-89 - Where assessee-trust had taken a loan at 16 per cent

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

6. In assessment the ld. AO disallowed the advertisement expenses Rs.34,90,828/- on the ground that non deduction of TDS from the party. In argument the ld. CIT-Dr relied on the order of the ld. AO. The ld. counsel for the assessee argued that the payment was for purchasing of printing material and the said purchase price

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

6. Being aggrieved both assessee and revenue filed cross appeals before us. 7.Ground No. 1 of the revenue: 1. The Ld. CIT(A), Jammu has erred in deleting the addition of Rs. 9,84,41,850/- u/s 40(a)(ia) on account of non-deduction of interest paid to JDA by relying on the submission of the assessee that

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

6. Being aggrieved both assessee and revenue filed cross appeals before us. 7.Ground No. 1 of the revenue: 1. The Ld. CIT(A), Jammu has erred in deleting the addition of Rs. 9,84,41,850/- u/s 40(a)(ia) on account of non-deduction of interest paid to JDA by relying on the submission of the assessee that

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

6. Being aggrieved both assessee and revenue filed cross appeals before us. 7.Ground No. 1 of the revenue: 1. The Ld. CIT(A), Jammu has erred in deleting the addition of Rs. 9,84,41,850/- u/s 40(a)(ia) on account of non-deduction of interest paid to JDA by relying on the submission of the assessee that

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

6. Being aggrieved both assessee and revenue filed cross appeals before us. 7.Ground No. 1 of the revenue: 1. The Ld. CIT(A), Jammu has erred in deleting the addition of Rs. 9,84,41,850/- u/s 40(a)(ia) on account of non-deduction of interest paid to JDA by relying on the submission of the assessee that

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

6. Being aggrieved both assessee and revenue filed cross appeals before us. 7.Ground No. 1 of the revenue: 1. The Ld. CIT(A), Jammu has erred in deleting the addition of Rs. 9,84,41,850/- u/s 40(a)(ia) on account of non-deduction of interest paid to JDA by relying on the submission of the assessee that

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

6. Being aggrieved both assessee and revenue filed cross appeals before us. 7.Ground No. 1 of the revenue: 1. The Ld. CIT(A), Jammu has erred in deleting the addition of Rs. 9,84,41,850/- u/s 40(a)(ia) on account of non-deduction of interest paid to JDA by relying on the submission of the assessee that

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

6. Being aggrieved both assessee and revenue filed cross appeals before us. 7.Ground No. 1 of the revenue: 1. The Ld. CIT(A), Jammu has erred in deleting the addition of Rs. 9,84,41,850/- u/s 40(a)(ia) on account of non-deduction of interest paid to JDA by relying on the submission of the assessee that

SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA

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

ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 40

6 & 7. The ld AO disallowed the amount to Rs.2,33,432/- u/s 40(a)(ia) for non deduction of tax u/s 194C, however the observation of the ld AO is as follows: “7. Disallowance u/s 40(a)(ia): 7.1 The assessee has made payment of Rs.28,565/- and Rs.2,04,867 under the head "clearing & forwarding charges

FIRST INTERNATIONAL BUSINESS LTD.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the assessee ITA No

ITA 46/ASR/2023[2012-13]Status: HeardITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.46/Asr/2023 Assessment Year: 2012-13

Section 143(3)Section 154Section 154oSection 194CSection 250Section 40

disallowance of Rs. 10,07,935/- made by the Ld. AO. 4. That the appellant craves leave to amend, alter or add to the above grounds of appeal, before the appeal is heard or disposed off.” 3. When the appeal was called for hearing, no one appeared on behalf of assessee to represent his case. There is no application

M/S KASHMIR CEMENT,UDHAMPUR vs. INCOME TAX OFFICER, WARD-2(4), UDHAMPUR

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

ITA 584/ASR/2018[2014-15]Status: DisposedITAT Amritsar13 Oct 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 194CSection 40

section 194C of the Act. The ld. CIT(A) has concurred with the observation of the ld. Assessing Officer without taking a rebuttal of the assessee on the issue of regarding details of TDS deduction on the freight payment if any, accordingly, the issue of TDS is remitted back to the file of the ld. CIT(A) to adjudicate afresh

MESAGE. NORTHERN TRASFORMERS. INDUSTRIAL ESTATE,SRINAGAR vs. INCOME TAX OFFICER WARD-2, SRINAGAR

In the result, the appeal of the assessee in ITA 329/Asr/2019 is partly

ITA 329/ASR/2019[2007-08]Status: DisposedITAT Amritsar26 Aug 2022AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 194CSection 250(6)Section 40

disallowance was made u/s 40(a)(ia) amount to Rs.49,573/-. In support the assessee took the plea that the amount was paid not payable. So the section 40(a)(ia) will not be applicable. The assessee paid the transporter amount of Rs.22,850/- and on date 26.06.2006 and dated 27.02.2007 amount of Rs.22,850/-, accordingly the total amount