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 194Hclear

Sorted by relevance

Mumbai291Delhi216Kolkata95Bangalore94Chennai71Ahmedabad34Hyderabad29Jaipur28Karnataka19Rajkot19Cuttack19Chandigarh14Pune9Cochin9Raipur6Patna6Surat5Lucknow4Telangana4Amritsar4Allahabad3Calcutta3Visakhapatnam3Jodhpur3Nagpur3Kerala2Indore2SC2Jabalpur1Ranchi1Guwahati1

Key Topics

Section 4019Section 194H17Disallowance13Section 143(3)12Section 194Q12Deduction12TDS12Section 14810Section 194C10Addition to Income

SH.ANIL DHIWAN S/O SH.A.K.DHWAN vs. DY.COMMISSIONER OF INCOME TAX, MANDI

In the result, the appeal of the assessee is allowed

ITA 1298/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh17 Jul 2018AY 2009-10

Bench: Shri Sanjay Garg & Ms. Annapurna Guptash.Anil Dhawan, S/O Sh.A.K.Dhawan, Vs. The D.C.I.T., Moti Bazar, Mandi, Distt. Mandi (H.P.) Circle-Mandi (H.P.) Pan: Aejpd7188M (Appellant) (Respondent)

For Appellant: S/Shri Ashwani Kumar, CAFor Respondent: Smt.Chanderkanta, Addl.CIT, DR
Section 194Section 194HSection 250(6)Section 40

section 194H of the Act and, therefore, the said expenses were liable to be disallowed as per the provisions of section

10
Section 1475
Section 43B5

PUNJAB SMALL INDUSTRIES AND EXPORT CORPORATION LTD.,CHANDIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), CHANDIGARH, CHANDIGARH

In the result, appeal of the Assessee is partly allowed

ITA 627/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh23 May 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250Section 40Section 40aSection 43B

194H; 6 (ii) "fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (iii) "professional services" shall have the same meaning as in clause (a) of the Explanation to section 194J; (iv) "work" shall have the same meaning as in Explanation III to section 194C; (v) "rent

MADAN LAL,MANDI DABWALI vs. INCOME TAX OFFICER, SIRSA

In the result, appeals are allowed

ITA 918/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh18 Mar 2025AY 2022-23

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 194HSection 194Q

disallowance made by CPC Bengaluru qua TDS deducted under Section 194Q is concerned, it is deleted. ITA No.918 & 919/CHD/2024 A.Y.2022-23 & 2023-24 5 7. Apart from the above, I find that in assessment year 2022-23, there are TDS claims under Section 194A and 194H

MADAN LAL,MANDI DABWALI vs. INCOME TAX OFFICER, SIRSA

In the result, appeals are allowed

ITA 919/CHANDI/2024[2023-24]Status: DisposedITAT Chandigarh18 Mar 2025AY 2023-24

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 194HSection 194Q

disallowance made by CPC Bengaluru qua TDS deducted under Section 194Q is concerned, it is deleted. ITA No.918 & 919/CHD/2024 A.Y.2022-23 & 2023-24 5 7. Apart from the above, I find that in assessment year 2022-23, there are TDS claims under Section 194A and 194H

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 821/CHANDI/2024[2009-10]Status: DisposedITAT Chandigarh20 Mar 2025AY 2009-10

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

194H of the Act. 3.2 The assessee has engaged in the business of running Cable TV Network in the state of Himachal Pradesh. During the year assessee has paid as sum of Rs. 95,72,571/- to various TV Channels on account of pay subscription. The assessee was apprised that payment to various TV Pay Channels falls within the provision

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 823/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh20 Mar 2025AY 2011-12

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

194H of the Act. 3.2 The assessee has engaged in the business of running Cable TV Network in the state of Himachal Pradesh. During the year assessee has paid as sum of Rs. 95,72,571/- to various TV Channels on account of pay subscription. The assessee was apprised that payment to various TV Pay Channels falls within the provision

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 822/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh20 Mar 2025AY 2010-11

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

194H of the Act. 3.2 The assessee has engaged in the business of running Cable TV Network in the state of Himachal Pradesh. During the year assessee has paid as sum of Rs. 95,72,571/- to various TV Channels on account of pay subscription. The assessee was apprised that payment to various TV Pay Channels falls within the provision

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 825/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh20 Mar 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

194H of the Act. 3.2 The assessee has engaged in the business of running Cable TV Network in the state of Himachal Pradesh. During the year assessee has paid as sum of Rs. 95,72,571/- to various TV Channels on account of pay subscription. The assessee was apprised that payment to various TV Pay Channels falls within the provision

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

ITA 824/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh20 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 143(3)Section 147Section 148Section 194CSection 194HSection 40

194H of the Act. 3.2 The assessee has engaged in the business of running Cable TV Network in the state of Himachal Pradesh. During the year assessee has paid as sum of Rs. 95,72,571/- to various TV Channels on account of pay subscription. The assessee was apprised that payment to various TV Pay Channels falls within the provision

M/S PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. ADDL. CIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

ITA 60/CHANDI/2013[2008-09]Status: DisposedITAT Chandigarh23 Jul 2018AY 2008-09

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

For Appellant: Shri. Anil KhannaFor Respondent: Mrs. Mona Mohanty
Section 111ASection 115Section 115JSection 14ASection 234BSection 6(1)(iii)

disallowance on non fulfillment of TDS provisions of Sec. 194H. In the opinion of the DRP, the correct TDS section

PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. DCIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

ITA 100/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh23 Jul 2018AY 2009-10

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

For Appellant: Shri. Anil KhannaFor Respondent: Mrs. Mona Mohanty
Section 111ASection 115Section 115JSection 14ASection 234BSection 6(1)(iii)

disallowance on non fulfillment of TDS provisions of Sec. 194H. In the opinion of the DRP, the correct TDS section

PRIYANKA GUPTA,FIRST INDUSTRIAL AREA vs. INCOME TAX OFFICER, AAYAKAR BHAWAN

In the result, appeal of the assessee is allowed as indicated above

ITA 747/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh18 Feb 2025AY 2022-23

Bench: Shri Rajpal Yadav

For Appellant: Shri M.R.Sharma, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 143(1)Section 194HSection 194Q

Section 194Q at 0.1% on such sum. The assessee claimed refund of that TDS but it was disallowed by way of a prima-facie adjustment. The assessee explained her case to the CIT(A) but ld. CIT(A) failed to appreciate the Board Circular bearing No. 452 and the case of the assessee. The CIT(A) was of the view

M/S CHITTOSHO MOTORS,PATIALA vs. THE ADDL COMMISSIONER OF INCOME TAX, PATIALA

Appeal of the assessee is allowed for statistical purposes

ITA 343/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh22 May 2018AY 2011-12

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2011-12

For Appellant: Shri. Tej Mohan SinghFor Respondent: Smt. Chandrakanta
Section 194H

section 194H. The Ld. AR has also filed the details of TDS deducted before us (Paper Book- Page 380-387). In most of the cases the addresses have also been given. 3.4 Ld. AR argued that in automobile trade it has been buyer’s market for the last many years. More and more options are available for the customer

SHARMANJI YARNS PRIVATE LIMITED,LUDHIANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, LUDHIANA, LUDHIANA

The appeal stand allowed in terms of our above order

ITA 706/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh08 Oct 2025AY 2020-21

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ashwani Kumar (CA) -Ld. ARFor Respondent: Smt. Tarundeep Kaur(CIT) – Ld. DR
Section 142(1)Section 143(3)Section 263

section-wise TDS report (194H & 194J). Regarding Commission or Brokerage, the assessee had submitted that amount of commission or brokerage was transferred to the respective accounts. 5. However, Ld. Pr. CIT observed that Ld. AO did not examine the issue of difference of Rs.42.15 Lacs and the assessee also did not file any submissions in this regard. In other words