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1,248 results for “disallowance”+ Section 201(1)clear

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Key Topics

Addition to Income70Section 143(3)61Disallowance46Section 4040Section 153A38Section 14A38Section 143(2)36Section 153C31Deduction31Section 147

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

ITA 1723/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Jul 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 194CSection 201Section 201(1)Section 40

section 201(1) of the Act could in any case be recovered from the appellant for alleged failure to deduct tax from the year end provision of expenses, as the liability to pay such tax was that of the payees direct.” 3. Brief facts of the case shows that the AO found that assessee has incurred expenditure

Showing 1–20 of 1,248 · Page 1 of 63

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Section 201(1)24
Search & Seizure16

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

section 201 (1) of the income tax act, 1961 (the act).” 4. In view of the above facts we proceed to decide the above issue involved in the above stated grounds of appeal. Brief facts of the issue is that assessee has challenged disallowance

NOKIA INDIA SALES P.LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-6, , NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7244/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Oct 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7244/Del/2017 : Asstt. Year : 2012-13 Nokia India Sales Pvt. Ltd., Vs Addl. Cit, 807, New Delhi House, Special Range-6, Barakhamba Road, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaccn9141L Assessee By : Sh. Nageshwar Rao, Adv. Revenue By : Sh. Surenderpal, Cit Dr Date Of Hearing: 29.07.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Surenderpal, CIT DR
Section 133(6)Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)

1) of section 201 of the Income Tax Act 1961 have not been fulfilled, the assessee does not fall within the second proviso of section 40(i)(ia) of the Income Tax Act 1961 and therefore, disallowance

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

1 in AY 2013-14 and 2014-15 relate to disallowance of depreciation of Rs. 57,05,766/- and Rs. 11,41,153/- respectively . In making the impugned disallowances the Ld. AO followed the order of AY 2011-12 and 2012-13 wherein it is, interalia alleged that the assessee has made investment in windmill to earn income from investments

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

1 in AY 2013-14 and 2014-15 relate to disallowance of depreciation of Rs. 57,05,766/- and Rs. 11,41,153/- respectively . In making the impugned disallowances the Ld. AO followed the order of AY 2011-12 and 2012-13 wherein it is, interalia alleged that the assessee has made investment in windmill to earn income from investments

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

1 in AY 2013-14 and 2014-15 relate to disallowance of depreciation of Rs. 57,05,766/- and Rs. 11,41,153/- respectively . In making the impugned disallowances the Ld. AO followed the order of AY 2011-12 and 2012-13 wherein it is, interalia alleged that the assessee has made investment in windmill to earn income from investments

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

1 in AY 2013-14 and 2014-15 relate to disallowance of depreciation of Rs. 57,05,766/- and Rs. 11,41,153/- respectively . In making the impugned disallowances the Ld. AO followed the order of AY 2011-12 and 2012-13 wherein it is, interalia alleged that the assessee has made investment in windmill to earn income from investments

M/S. HAMIR REAL ESTATE PVT. LTD.,DELHI vs. ITO (TDS), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 5799/DEL/2015[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi18 Sept 2017

Bench: Shri G. D. Agrawal & Shri Amit Shukla

For Respondent: Shri S.S. Rana,CIT (D.R.)
Section 201Section 201(3)

disallow such claim for deduction. Similarly, vide the Finance Act, 2008, with effect from April 1, 2008, sub-section (6) has been inserted in section 195 which requires the payer to furnish information relating to payment of any sum in such form and manner as may be prescribed by the Board. This provision is brought into force only from April

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

1) of the Act, specifically mentions “as required by or under this Act”. Such specific language covers the case where the assessee has deducted the short TDS. Hence, on such cases section 201 of the Act applies. Such specific language as provided in section 201 is not provided in section 40(a)(ia) of the Act. Absence of such language

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

1) of the Act, specifically mentions “as required by or under this Act”. Such specific language covers the case where the assessee has deducted the short TDS. Hence, on such cases section 201 of the Act applies. Such specific language as provided in section 201 is not provided in section 40(a)(ia) of the Act. Absence of such language

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

1) of the Act, specifically mentions “as required by or under this Act”. Such specific language covers the case where the assessee has deducted the short TDS. Hence, on such cases section 201 of the Act applies. Such specific language as provided in section 201 is not provided in section 40(a)(ia) of the Act. Absence of such language

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance

SH. VODAFONE DIGILINK LTD.,KARNAL vs. CIT (TDS), CHANDIGARH

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

201 (1) read with section 191 of the Act and the judgment of Jagran Prakashan Limited Vs DCIT(TDS) (345 ITR 288) (All HC), as there is no finding by the learned TDS officer with respect to the failure of the roaming partners to pay tax directly, which is a jurisdictional pre-requisite. Ground No.2 - Disallowance

MR. SANJEEV GUPTA,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

ITA 3366/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Jan 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

For Appellant: Shri Satish Aggarwal, CAFor Respondent: Shri Kaushlendra Tiwari, Sr. DR
Section 143Section 195Section 40Section 5Section 5(2)(b)Section 9Section 9(1)(i)

201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income by the resident payee referred to in the said proviso.' (ii) Explanation 2 to Section 195(1) of the Act :— 'Section 195 - Other sums: (1

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

ITA 4662/DEL/2014[2005-06]Status: DisposedITAT Delhi04 Apr 2019AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

1)(c) of the Act at the rate of 100% of the tax sought to be evaded amounting to Rs.1,76,04,180/-, Rs.1,85,13,000/- and Rs.1,39,60,754/- for assessment years 2005-06, 2006-07 and 2007-08 respectively 3.4 On further appeal, the Ld. CIT(A) upheld the penalty in all the three assessment years

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

ITA 4664/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Apr 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

1)(c) of the Act at the rate of 100% of the tax sought to be evaded amounting to Rs.1,76,04,180/-, Rs.1,85,13,000/- and Rs.1,39,60,754/- for assessment years 2005-06, 2006-07 and 2007-08 respectively 3.4 On further appeal, the Ld. CIT(A) upheld the penalty in all the three assessment years