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.

2 results for “disallowance”+ Section 194Iclear

Sorted by relevance

Delhi108Mumbai103Kolkata76Bangalore28Ahmedabad22Raipur18Chennai13Cochin11Jaipur10Pune9Visakhapatnam8Cuttack8Chandigarh4Hyderabad4Karnataka4Jodhpur2Indore2Surat2Guwahati1Nagpur1Kerala1Allahabad1

Key Topics

Section 407Section 143(3)4Section 2632Section 194C2Deduction2Disallowance2Addition to Income2

M/S KOHINOOR EDUCATIONAL SERVICES PVT.LTD.,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, the appeal filed by the assessee is

ITA 338/IND/2017[2013-14]Status: DisposedITAT Indore18 Jul 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

Section 143(3)Section 194ISection 40

disallowance u/s 40(a)(ia) on alleged rent payble to Airport Authority of India. 3. The payment was made to the Government Body which is assessed to tax and the amounts are verifiable, and the proviso to section 40(a)(ia) would be applicable. 4. The provisions of section 194I

SHRI ANIL KHANDELWAL,INDORE vs. THE ITO-5(3), INDORE

In the result the appeal of the assessee is allowed

ITA 299/IND/2016[2009-10]Status: Disposed
ITAT Indore
12 Oct 2018
AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

Section 143(3)Section 194(3)Section 194CSection 194C(3)Section 263Section 40

194I of the Act on the payments to truck operators. Ld. Assessing Officer complying to the order of Ld.CIT(A) initiated the assessment proceedings and completed it on 26.3.2014 u/s 143(3) r.w..r.t Section 263 of the Act after making disallowance