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240 results for “disallowance”+ Section 40Aclear

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Delhi1,524 Mumbai1,471 Chennai654 Kolkata648 Pune598 Bangalore537 Ahmedabad412 Hyderabad245 Jaipur240 Raipur145 Chandigarh137 Surat137 Indore129 Visakhapatnam117 Amritsar117 Cuttack107 Cochin98 Rajkot66 Nagpur60 Lucknow46 Agra35 Karnataka31 Jodhpur27 Allahabad27 Dehradun21 Guwahati20 Patna19 Ranchi13 SC12 Varanasi9 Calcutta8 Jabalpur6 Telangana4 Panaji3 Punjab & Haryana2 Kerala2 A.K. SIKRI N.V. RAMANA1 J&K1 Rajasthan1

Key Topics

Addition to Income88 Section 143(3)86 Disallowance59 Section 40A(3)45 Section 145(3)39 Section 26337 Section 35A26 Section 153A24 Section 4023 Section 143(1)

A DAGA ROYAL ARTS,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1065/JPR/2016[2013-14]Status: DisposedITAT Jaipur15 May 2018AY 2013-14

For Appellant: Shri Rajeev Sogani (C.A)For Respondent: Shri J. C. Kulhari (JCIT)

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

ITA 980/JPR/2018[2007-08]Status: DisposedITAT Jaipur27 Oct 2020AY 2007-08

Sh. S. R. Sharma (CA) &

Showing 1–20 of 240 · Page 1 of 12

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23

For Appellant:

For Respondent: Sh. B. K. Gupta (CIT)

Section 153ASection 253(5)Section 40A(3)

40A(3) has been amended to provide for disallowance of 20% of the expenditure incurred in cash and Rule 6DD(j) was omitted. Thereafter, by virtue of another amendment, disallowance under section

DCIT, JAIPUR vs. JADAU JEWELLERS & MFG (P) LTD., JAIPUR

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

ITA 502/JPR/2016[2010-11]Status: DisposedITAT Jaipur28 Feb 2017AY 2010-11

For Appellant: Shri Vijay Goyal and Shri Gulshan Agarwal, CAFor Respondent: Shri R.A. Verma, Addl.CIT - DR

Section 142Section 144Section 153A

disallowance can be made u/s 40A (3) or any other provisions. The proviso to Section 40A(3) makes an exception

M/S SKYWAYS TOWNSHIP PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, the ground of the assessee's appeal is allowed

ITA 824/JPR/2019[2014-15]Status: DisposedITAT Jaipur22 Jun 2021AY 2014-15

For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 2(22)(e)Section 40A(3)

40A(3) has been amended to provide for disallowance of 20% of the expenditure incurred in cash and Rule 6DD(j) was omitted. Thereafter, by virtue of another amendment, disallowance under section

M/S SKYWAYS TOWNSHIP PVT LTD. 1/2 LIC FLATS, VIDYADHAR NAGAR, SECTOR-6, JAIPUR,JAIPUR vs. DCIT CIRCLE-4, JAIPUR, JAIPUR

In the result, the ground of the assessee's appeal is allowed

ITA 250/JPR/2019[2015-2016]Status: DisposedITAT Jaipur22 Jun 2021AY 2015-2016

For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 2(22)(e)Section 40A(3)

40A(3) has been amended to provide for disallowance of 20% of the expenditure incurred in cash and Rule 6DD(j) was omitted. Thereafter, by virtue of another amendment, disallowance under section

SMT. MANJU GUPTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, the ground of the assessee's appeal is allowed

ITA 251/JPR/2019[2015-16]Status: DisposedITAT Jaipur22 Jun 2021AY 2015-16

For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 2(22)(e)Section 40A(3)

40A(3) has been amended to provide for disallowance of 20% of the expenditure incurred in cash and Rule 6DD(j) was omitted. Thereafter, by virtue of another amendment, disallowance under section

SUBHASH PARETA,KOTA vs. ACIT, KOTA

In the result, the appeal of the assessee and the revenue are disposed off with above directions

ITA 434/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Oct 2017AY 2011-12

For Appellant: NoneFor Respondent: Shri S.L.Chandel (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 142Section 40A(3)Section 69Section 69C

disallowance under section 40A (3). The CIT(A) deleted the disallowance made under section 40A(3). Revenue aggrieved with the order

AMIT COLONIZERS LIMITED,JAIPUR vs. ACIT, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

ITA 253/JPR/2023[2012-13]Status: DisposedITAT Jaipur26 Sept 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Vedant Agarwal (Adv.)For Respondent: Sh. Anup Singh (Addl. CIT)

Section 142(1)Section 143(2)Section 143(3)Section 40A(3)

Section 40A(3) attracted on these payment and same is disallowed. S. No.3:- The assessee company purchased agricultural land of Rs. 9089000/- from

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

ITA 431/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &

disallowance can be made by applying the provisions of Section 40A(2)(b) as there is no question of diversion

WORSHIP INFRAPROJECTS PRIVATE LIMITED,JAIPUR vs. DCIT, CEIRCLE-2, JAIPUR

In the result of the appeal of the assessee is allowed

ITA 394/JPR/2022[2014-15]Status: DisposedITAT Jaipur22 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri A.K. Bhardwaj, CIT &

disallowance can be made by applying the provisions of Section 40A(2)(b) as there is no question of diversion

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 618/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 115BSection 142(1)Section 143(2)Section 250Section 4Section 40A(2)(b)Section 68

section 40A(2)(b), we noticed that for making any disallowance under this section, the AO is under obligation to determine

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

ITA 359/JPR/2024[2014-2015]Status: DisposedITAT Jaipur29 Nov 2024AY 2014-2015

For Appellant: Shri Priyank Kabra (C.A.) (V.C.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 143(3)Section 147Section 40A(3)

disallowed the said amount as per the provisions of section 40A(3) of the Act while passing order under section

M/S AMRAPALI EXPORTS,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the ground No

ITA 454/JPR/2019[2013-14]Status: DisposedITAT Jaipur05 Jan 2021AY 2013-14

For Appellant: Sh. P. C. Bafna (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 10ASection 143(3)Section 145(3)Section 147Section 148Section 69C

40A(3), 43B etc., of the Act." The use of the word 'etc.' clearly denotes that it will apply to similarly placed disallowances and disallowance u/s. 40(a)(i) of the Act is also disallowance due to non-deduction of withholding tax as is contemplated by Section

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

ITA 201/JPR/2017[2012-13]Status: DisposedITAT Jaipur13 May 2022AY 2012-13

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

section 36(1)(iii) of the Act. 20.4. Further, the assessee has made investment in the mutual funds from the cash credit account maintained with HDFC Bank. HDFC bank has charged a total interest of Rs. 78,56,936/- for the year under consideration. Hence, the disallowance cannot be Rs. 90,14,795/- which exceeds the amount of interest itself

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

ITA 291/JPR/2017[2013-14]Status: DisposedITAT Jaipur13 May 2022AY 2013-14

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

section 36(1)(iii) of the Act. 20.4. Further, the assessee has made investment in the mutual funds from the cash credit account maintained with HDFC Bank. HDFC bank has charged a total interest of Rs. 78,56,936/- for the year under consideration. Hence, the disallowance cannot be Rs. 90,14,795/- which exceeds the amount of interest itself

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

ITA 744/JPR/2018[2014-15]Status: DisposedITAT Jaipur13 May 2022AY 2014-15

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

section 36(1)(iii) of the Act. 20.4. Further, the assessee has made investment in the mutual funds from the cash credit account maintained with HDFC Bank. HDFC bank has charged a total interest of Rs. 78,56,936/- for the year under consideration. Hence, the disallowance cannot be Rs. 90,14,795/- which exceeds the amount of interest itself

MURLI DHAR UPADHYAY,JAIPUR vs. ITO WARD 6(3), JPR, JAIPUR

In the result, stands allowed

ITA 252/JPR/2025[2017-18]Status: DisposedITAT Jaipur16 Sept 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Ashok Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT a

Section 143(2)Section 143(3)Section 270A(1)Section 40A(3)

section 40A(3) of the I.T. Act, 1961. The AO further noted that assessee made payments of Rs. 55,34,000/-on bank holidays which are excluding the purview of sec 40A(3) of the I.T. Act, 1961. The AO thus disallowed

MS SURBHI AGRAWAL ,JAIPUR vs. PCIT-2, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 649/JPR/2019[2014-15]Status: DisposedITAT Jaipur04 Sept 2019AY 2014-15

For Appellant: Shri Dinesh Kumar Jain (CA)For Respondent: Shri Varinder Mehta (CIT)

Section 143(3)Section 263Section 40A(3)Section 80C

disallowance under section 40A(3) of the Act. Ground No. 3 is regarding disallowance of deduction under section 80C of the Act. 9. The ld. A/R of the assessee

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 978/JPR/2018[2013-14]Status: DisposedITAT Jaipur18 Dec 2018AY 2013-14

For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 143(3)Section 145(3)Section 251Section 40

disallowed under section 40A(3) of the Act is also devoid of merit as the appellant has not brought on record

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 979/JPR/2018[2014-15]Status: DisposedITAT Jaipur18 Dec 2018AY 2014-15

For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 143(3)Section 145(3)Section 251Section 40

disallowed under section 40A(3) of the Act is also devoid of merit as the appellant has not brought on record