Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

25 results for “disallowance”+ Section 194Cclear

Sorted by relevance

Mumbai548 Kolkata416 Delhi402 Chennai200 Bangalore181 Ahmedabad135 Hyderabad69 Jaipur58 Cuttack52 Cochin48 Rajkot42 Visakhapatnam40 Raipur38 Pune38 Indore36 Nagpur25 Chandigarh25 Amritsar21 Surat19 Panaji17 Karnataka15 Lucknow14 Allahabad13 Ranchi12 Guwahati11 Patna7 Calcutta7 Kerala7 Jodhpur5 Dehradun5 Agra4 SC3 Jabalpur3 Telangana2 Gauhati1 Uttarakhand1 Rajasthan1 Varanasi1

Key Topics

Section 4028 Section 80I27 Section 194C25 Section 143(3)24 Disallowance16 Addition to Income16 Deduction15 TDS15 Section 14714 Section 153A

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya

Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

section 194C(7), disallowance under section 40(a)(ia) does not arise if the assessee complies with the provisions of section

Showing 1–20 of 25 · Page 1 of 2

13

Section 40A(3)11

Section 143(1)10

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

section 194C(7), disallowance under section 40(a)(ia) does-not-arise if.the assessee complies with the provisions of section

M/S PYRAMID DEVELOPERS,NAGPUR vs. JOINT CIT RANGE 1, NAGPUR

In the result, appeal by the assessee is allowed for statistical

ITA 343/NAG/2015[2011-12]Status: DisposedITAT Nagpur26 Oct 2018AY 2011-12

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Ajay SinghFor Respondent: Shri U.U. Kasar

Section 131Section 133ASection 40A(3)

disallowed the amount of ` 2,57,530 towards advertisement expenses 6 M/s. Pyramid Developers M/s. Pyramid Arcade Pvt. Ltd. for failure to deduct tax at source under section 194C

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 182/NAG/2024[2019-20]Status: DisposedITAT Nagpur18 Nov 2024AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Vijay Agrawal

Section 139Section 143Section 143(1)Section 194CSection 1aSection 234ASection 40

disallowing 30% of the amount 4 Raghav Agritech paid to the contractor without deduction of tax for violating the provisions of section 40(a)(ia) r.w.s. 194C

ASTT.COMMISSIONER OF INCOME TAX,AMRAVATI CIR.AMRAVATI, AMRAVATI vs. SHRI AKASH RAMESHWAR PANPALIA,

In the result, the appeal filed by the Revenue is dismissed

ITA 446/NAG/2014[2008-09]Status: DisposedITAT Nagpur08 Mar 2018AY 2008-09

Bench: Sh. G.D.Agrawal, Hon’Ble & Sh. Mahavir Singhacit, Vs Akash Rameshwar Panpalia, Amravati Circle, Ward No.14, Dhamangaon Amravati, Aayakar Railway, Distt.-Amravati–4447–9. Bhawan, Ambapeth, Pan–Aiopp8687J Amravati–444601. (Appellant) (Respondent) Appellant By Sh.R.K.Baral, Sr.Dr Respondent By Sh.K.P.Dewani, Adv. Date Of Hearing 08.03.2018 Date Of Pronouncement 08.03.2018

Section 143(3)Section 194CSection 40Section 40A(3)Section 44A

disallowance of expenses of Rs.1,19,18,353/– made without deduction of TDS and the payments for the same were made for more than Rs.20,000/– in a single day in cash, contravening section 194C

KHALID NADEEM ALLARAKHA,NAGPUR vs. I.T.O. WARD 3(4), NAGPUR

In the result, appeal is partly allowed

ITA 9/NAG/2016[2009-10]Status: DisposedITAT Nagpur27 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri Manoj MoryaniFor Respondent: Shri A.R. Ninawe

Section 143(1)Section 143(2)Section 143(3)Section 40Section 40A(3)Section 43A(3)

disallowance of commission of ` 1,53,976. The difference of turnover was found to the tune of ` 38,49,405. The assessee was called upon to show cause as to why the same should not be added @ 4%. The explanation of the assessee was not proper. However, the assessee explained that the difference was minimal in such a high turnover

ASSTT.COMMISSIONER OF INCOME TAX ,CIRCLE-4, NAGPUR vs. SHRI NANDLAL B MALOO, NAGPUR

In the result, assessee’s cross objection is partly allowed

ITA 311/NAG/2012[2004-05]Status: DisposedITAT Nagpur30 Jun 2017AY 2004-05

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri Abhay AgrawalFor Respondent: Shri A.R. Ninawe

Section 147Section 148Section 153A

section 194C was also issued in Form no.16A. The Assessing Officer has arrived at this conclusion about the receipt of the interest without going through the record. The assessment of M/s Nandlal Enterprises Ltd. has been concluded on 30th March 2006 wherein the said amount has been accepted as payment towards the 10 Shri Nandlal B. Maloo transport of coal

SHRI SANJAY KUMAR SINGH ,NAGPUR vs. INCOME TAX OFFICER WARD 8(1), NAGPUR

Appeal is allowed in above terms

ITA 96/NAG/2020[2006-07]Status: DisposedITAT Nagpur23 Dec 2022AY 2006-07

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.96/Nag/2020 िनधा"रण वष" / Assessment Year : 2006-07 Shri Sanjay Kumar Singh, Vs. Ito, Ward- 8(1), Nagpur. Hanshu Patel Building, Amravati Road, Wadi, Nagpur- 440023. Pan : Axbps9499K Appellant Respondent Assessee By None : Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 27.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2006-07 Arises Against The Cit(A)-2, Nagpur’S Order Dated 21.08.2019 Passed In Case No. Cit(A)-2/141/2013-14, Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. The Very Factual Position Existed On All Previous Hearing As Well. He Is Accordingly Proceeded Ex-Parte.

For Respondent: Shri G. J. Ninawe

Section 143(3)Section 194CSection 40

disallowance of Rs.9,22,133/- on account of his failure to deduct TDS on the alleged truck hire charges payments. 3. Mr. Ninawe vehemently contended that the assessee ought to have deducted TDS on the ground that hire charges paid to various brokers without deducting TDS. He further quotes section 194C

INCOME TAX OFFICER WARD-7(2), NAGPUR vs. M/S SHIVPRAKASH RAJNARAYAN MISHRA(HUF), NAGPUR

In the result, Revenue’s appeal is dismissed and assessee’s

ITA 238/NAG/2012[2008-09]Status: DisposedITAT Nagpur25 Oct 2018AY 2008-09

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Rajendra Gupta a/wFor Respondent: Shri U.U. Kasar

disallowance of undisclosed transportation receipts at ` 1,04,73,178 made by the Assessing Officer though the deductors have rightly debited the receipts in the account of the assessee as freight charges. 3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in considering that if all receipts are taken

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

Section 22 of the Income Tax Act on the property which is other than the self occupied property. I find that the assessee owns two residential properties. During the course of assessment, the AO held that the residential property at Saibaba Temple Road, Hospet is a self occupied property of the assessee on the basis of the Wealth Tax return

ACIT, CIRCLE-4, NAGPUR vs. M/S NANDLAL ENTERPRISES, NAGPUR

In the result, appeal of Revenue in ITA No

ITA 436/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Abhay AgarwalFor Respondent: Dr. Milind Bhusari &

Section 194CSection 40

194C has been deducted. 11. Brief facts relating to the issue are that, the Assessing Officer has made disallowance u/s 40(a)(ia) of the Act on the ground that the assessee has not deducted TDS on the payments made to truck operators. The relevant para of assessment order is extracted as under:- “3.5 Disallowance

ACIT, CIRCLE-4, NAGPUR vs. M/S NANDLAL ENTERPRISES, NAGPUR

In the result, appeal of Revenue in ITA No

ITA 435/NAG/2014[2005-06]Status: DisposedITAT Nagpur22 Oct 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Abhay AgarwalFor Respondent: Dr. Milind Bhusari &

Section 194CSection 40

194C has been deducted. 11. Brief facts relating to the issue are that, the Assessing Officer has made disallowance u/s 40(a)(ia) of the Act on the ground that the assessee has not deducted TDS on the payments made to truck operators. The relevant para of assessment order is extracted as under:- “3.5 Disallowance

ACIT, CIRCLE-4, NAGPUR vs. M/S NANDLAL ENTERPRISES, NAGPUR

In the result, appeal of Revenue in ITA No

ITA 437/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Abhay AgarwalFor Respondent: Dr. Milind Bhusari &

Section 194CSection 40

194C has been deducted. 11. Brief facts relating to the issue are that, the Assessing Officer has made disallowance u/s 40(a)(ia) of the Act on the ground that the assessee has not deducted TDS on the payments made to truck operators. The relevant para of assessment order is extracted as under:- “3.5 Disallowance

INCOME TAX OFFICER WARD -1, AKOLA vs. M/S BALKRISHANA TRADERS , NAGPUR

In the result, all the appeals of Revenue are dismissed

ITA 2/NAG/2019[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri Kailash G. Kanojiya

Section 143(1)Section 148Section 194CSection 40

194C of the Act. The CIT(A) opined by verification of agreement between the members and held that the assessee was formed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle

INCOME TAX OFFICER WARD -1, AKOLA vs. M/S BALKRISHANA TRADERS , NAGPUR

In the result, all the appeals of Revenue are dismissed

ITA 1/NAG/2019[2008-09]Status: DisposedITAT Nagpur31 Oct 2023AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri Kailash G. Kanojiya

Section 143(1)Section 148Section 194CSection 40

194C of the Act. The CIT(A) opined by verification of agreement between the members and held that the assessee was formed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle