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.

4 results for “disallowance”+ Section 194Jclear

Sorted by relevance

Mumbai459Delhi256Bangalore182Chennai159Kolkata138Hyderabad28Jaipur17Pune15Ahmedabad12Raipur11Panaji9Karnataka9Amritsar8Chandigarh8Patna7Surat6Cuttack5Dehradun4Cochin4Rajkot4Agra3Jodhpur3Lucknow3SC3Calcutta2Indore2Visakhapatnam2Telangana2Nagpur1Uttarakhand1Jabalpur1

Key Topics

Section 201(1)6Section 194C4Section 2013Section 73(1)3Disallowance3Addition to Income3Set Off of Losses3

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

ITA 315/RJT/2015[2011-12]Status: DisposedITAT Rajkot28 Jul 2020AY 2011-12

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri M. N. Maurya, CIT DR
Section 73(1)

section 194J. The Assessing Officer was thus of the view that there was a short deduction of tax at source from these payments. It was in this backdrop he came to the conclusion that there was failure to deduct tax at source from payments to the Customs House Agents and accordingly the same is to be disallowed

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S D.M.L. EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

ITA 360/RJT/2015[2011-12]Status: DisposedITAT Rajkot
28 Jul 2020
AY 2011-12

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri M. N. Maurya, CIT DR
Section 73(1)

section 194J. The Assessing Officer was thus of the view that there was a short deduction of tax at source from these payments. It was in this backdrop he came to the conclusion that there was failure to deduct tax at source from payments to the Customs House Agents and accordingly the same is to be disallowed

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

ITA 27/RJT/2016[2012-13]Status: DisposedITAT Rajkot28 Jul 2020AY 2012-13

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri M. N. Maurya, CIT DR
Section 73(1)

section 194J. The Assessing Officer was thus of the view that there was a short deduction of tax at source from these payments. It was in this backdrop he came to the conclusion that there was failure to deduct tax at source from payments to the Customs House Agents and accordingly the same is to be disallowed

VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, TDS-1, RAJKOT-GUJARAT

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

ITA 72/RJT/2020[2009-10]Status: DisposedITAT Rajkot23 Nov 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 72/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2009-2010 Vipul H. Popat, I.T.O., Prop. Mathav Agro Industri, Vs. Tds-1, Nilkanthkhandskampound, Rajkot. Dhoraji Road, Upleta, Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001

For Appellant: Written SubmissionFor Respondent: Shri BD Gupta, CIT. D.R
Section 143(3)Section 194CSection 201Section 201(1)

194J. Assessee as stated has already disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed under section