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.

13 results for “disallowance”+ Section 194C(7)clear

Sorted by relevance

Mumbai515Delhi371Kolkata369Chennai189Bangalore188Ahmedabad60Hyderabad42Indore35Jaipur34Raipur33Rajkot31Nagpur14Pune13Amritsar13Karnataka13Visakhapatnam12Cuttack12Surat12Cochin11Chandigarh11Panaji10Lucknow9Allahabad9Guwahati8Ranchi7Kerala7Patna7Calcutta4Dehradun4Jodhpur3SC3Agra2Jabalpur1Gauhati1Uttarakhand1Varanasi1Rajasthan1Telangana1

Key Topics

Section 4029Section 143(3)14Disallowance13Addition to Income13TDS11Deduction10Section 250(6)9Section 369Depreciation9Section 14A(3)

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7
Section 1544
Section 194C4

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

7 & Others appeals The A.O. disallowed under sec. 40(a)(ia) of the Act a sum of Rs. 98441850/- for non- deduction of tax on interest on deposits paid by 5 branches of the appellant bank to Jammu Development Authority. The appellant, in his submission made during the appellate proceedings, has stated that no tax is required to be deducted

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

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" to M/s Orient Marine Lines Pvt Ltd. As per provisions of section

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

disallowance of Rs 34,90,828/- u/s 40a(ia) is therefore deleted.” The ld. Counsel further in argument invited our attention inCBDTCircular 6.1 No. 13/2006 dated 13.12.2006. The relevant para is extracted as below:- “3. It is, therefore, clarified that the provisions of section 194C would apply in respect of a contract for supply of any article or thing

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

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)

disallowed under section 40A(3). The ld. Counsel argued & placed the fact that assessee having factory in remote area in village Bholuwal, where no banking facility is available. In additional evidence the assessee has filed Certificate of Panchayat with English version & Affidavit of director of company which are enclosed as Page 31-33 of Paper book. By the additional evidence

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

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)

disallowed under section 40A(3). The ld. Counsel argued & placed the fact that assessee having factory in remote area in village Bholuwal, where no banking facility is available. In additional evidence the assessee has filed Certificate of Panchayat with English version & Affidavit of director of company which are enclosed as Page 31-33 of Paper book. By the additional evidence

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