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8 results for “disallowance”+ Section 194Jclear

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Key Topics

Section 4021TDS8Addition to Income8Section 250(6)7Section 143(3)7Section 14A(3)7Section 367Deduction7Depreciation7Disallowance

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

194J of the Act and therefore the disallowance made by him is incorrect. Similar type of disallowance has been deleted by your predecessor in the assessment years 2006-07, 2007-08, 2008-09, 2009-10,2010-11 & 2011-12 on I.T.A. No. 790/Asr/2017 11 & Others appeals merits. The Hon'ble IT AT, Amritsar Bench has upheld this decision that

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

7
Section 143(1)6

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

194J of the Act and therefore the disallowance made by him is incorrect. Similar type of disallowance has been deleted by your predecessor in the assessment years 2006-07, 2007-08, 2008-09, 2009-10,2010-11 & 2011-12 on I.T.A. No. 790/Asr/2017 11 & Others appeals merits. The Hon'ble IT AT, Amritsar Bench has upheld this decision 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

194J of the Act and therefore the disallowance made by him is incorrect. Similar type of disallowance has been deleted by your predecessor in the assessment years 2006-07, 2007-08, 2008-09, 2009-10,2010-11 & 2011-12 on I.T.A. No. 790/Asr/2017 11 & Others appeals merits. The Hon'ble IT AT, Amritsar Bench has upheld this decision that

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

194J of the Act and therefore the disallowance made by him is incorrect. Similar type of disallowance has been deleted by your predecessor in the assessment years 2006-07, 2007-08, 2008-09, 2009-10,2010-11 & 2011-12 on I.T.A. No. 790/Asr/2017 11 & Others appeals merits. The Hon'ble IT AT, Amritsar Bench has upheld this decision 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

194J of the Act and therefore the disallowance made by him is incorrect. Similar type of disallowance has been deleted by your predecessor in the assessment years 2006-07, 2007-08, 2008-09, 2009-10,2010-11 & 2011-12 on I.T.A. No. 790/Asr/2017 11 & Others appeals merits. The Hon'ble IT AT, Amritsar Bench has upheld this decision 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

194J of the Act and therefore the disallowance made by him is incorrect. Similar type of disallowance has been deleted by your predecessor in the assessment years 2006-07, 2007-08, 2008-09, 2009-10,2010-11 & 2011-12 on I.T.A. No. 790/Asr/2017 11 & Others appeals merits. The Hon'ble IT AT, Amritsar Bench has upheld this decision 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

194J of the Act and therefore the disallowance made by him is incorrect. Similar type of disallowance has been deleted by your predecessor in the assessment years 2006-07, 2007-08, 2008-09, 2009-10,2010-11 & 2011-12 on I.T.A. No. 790/Asr/2017 11 & Others appeals merits. The Hon'ble IT AT, Amritsar Bench has upheld this decision that

SHRI BALDEV SINGH ,ABOHAR vs. INCOME TAX OFFICER WARD- 3 (2), FEROZEPUR

In the result, the appeal bearing ITA No

ITA 48/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

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

Section 143(1)Section 250o

194J, the adjustment could not have been made without conducting any enquiry, more particularly when the man power supply is not covered as a profession within the meaning of section 44AA of the Act read with relevant notifications. We find force in the contention of the Ld. AR that this particular issue could not have been decided