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6 results for “disallowance”+ Section 194A(3)clear

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Key Topics

Section 4018Section 6814Section 143(3)11Disallowance6Addition to Income6Section 14A4Section 143(2)4Deduction4Section 143(1)3TDS

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 93/BIL/2017[2010-11]Status: DisposedITAT Raipur27 Mar 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

Section 40(a)(ia) of the Act, therefore, the same cannot be acted upon for concluding that the assessee is not to be treated as being in default as regards deduction of tax at source u/s 194A of the Act on the interest charges of Rs.1,04,773/- paid to M/s Magma Fincorp Limited. Considering the technical lapse

3
Section 2502
Section 1482

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 94/BIL/2017[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

Section 40(a)(ia) of the Act, therefore, the same cannot be acted upon for concluding that the assessee is not to be treated as being in default as regards deduction of tax at source u/s 194A of the Act on the interest charges of Rs.1,04,773/- paid to M/s Magma Fincorp Limited. Considering the technical lapse

SUSHIL KUMAR AGRAWAL,KORBA vs. DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE, KORBA, KORBA

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 148/RPR/2018[2012-13]Status: DisposedITAT Raipur10 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.148/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., Darri Road, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Circle-Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 40Section 68

3. Lumpsum disallowance on account of labour Rs.2,00,000/- payments 4. Lumpsum disallowance on account of Rs.2,00,000/- purchase and expenses 5. Lumpsum disallowance on account of salary Rs,1,00,000/- expenses 6. Disallowance u/s.40(a)(ia) of the Act on Rs.50,000/- account of audit fees 4. Aggrieved, the assessee carried the matter in appeal before

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)), BHILAI vs. SHRI SANJAY JAIN, BHILAI

In the result ground no. 06 of the revenue stands dismissed

ITA 55/RPR/2020[2014-15]Status: DisposedITAT Raipur09 Nov 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 55/Rpr/2020 (Assessment Years:2014-15) Asstt. Commissioner Of Income Tax, V Shri Sanjay Jain, Bhilai S C/O M/S Sidhharth Industries, Plot No. 38, Industrial Estate, Bhilai, C.G. Pan: Aet Pj1859D (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Ravi Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 23-08-2023 घोषणा क" तार"ख/Date Of : 09-11-2023 Pronouncement

For Appellant: Shri Ravi Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 250Section 40Section 68

194A to deduct TDS cannot be applied on such payments, consequently, disallowance by invoking the provisions of section 40(a)(ia) was bad in law, thus, the same is directed to be deleted. Ground No. 1 of the revenue is, thus, dismissed in terms of aforesaid observations. 8 Sanjay Jain Ground NO. 2: disallowance

SHRI SANDEEP SURENDRAN NAIR,BHILAI vs. DEPUTY COMMISSIOMER OF INCOME TAX, CIRCLE-1(1), BHILAI

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 54/RPR/2020[2014-15]Status: DisposedITAT Raipur28 Nov 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 54/Rpr/2020 "नधा"रण वष" / Assessment Year : 2014-15 Shri Sandeep Surendran Nair 38, Income Tax Colony, Gadge Nagar, Hingna Road, Nagpur (M.H.)-440016 Pan : Aczpn2865M .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Makarand M. Joshi &For Respondent: Shri Ram Tiwari, Sr. DR
Section 143(3)Section 40Section 43B

Section 40(a)(ia) of the Act, therefore, the same cannot be acted upon for concluding that the assessee is not to be treated as being in default as regards deduction of tax at source u/s 194A of the Act on the interest charges of Rs.91,964/- paid to Religare Finvest Ltd. Considering the technical lapse on the part

DINESH KUMAR MISHRA, KAWARDHA,KABIRDHAM vs. ITO-1(3), BHILAI, (ERSTWHILE ITO WARD KAWARDHA), BHILAI

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 345/RPR/2025[2013-14]Status: DisposedITAT Raipur26 Jun 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 345/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14)

For Appellant: Shri Tanjmay Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 148Section 194ASection 194CSection 250

section 250 of the Income Tax Act, 1961 (in short “the Act”), dated 26.03.2025, for the Assessment Year 2013-14, which in turn arises from the assessment order u/s 143(3)/147 of the Income Tax Act, dated 29.12.2016, passed by Income Tax Officer, Kawardha (in short “Ld. AR”). 2 ITA 345/RPR/2025 Dinesh Kumar Mishra vs. ITO-1(3), Bhilai