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.

46 results for “disallowance”+ Section 195clear

Sorted by relevance

Delhi1,457Mumbai1,430Chennai588Bangalore514Ahmedabad309Kolkata286Jaipur195Hyderabad153Pune146Chandigarh94Cochin58Raipur56Surat52Karnataka52Rajkot52Visakhapatnam46Indore45Calcutta41Lucknow38Cuttack31Nagpur26Guwahati24Patna13SC10Allahabad8Dehradun8Agra8Panaji7Jodhpur6Telangana6Amritsar6Jabalpur4Ranchi2Orissa2ASHOK BHAN DALVEER BHANDARI1Rajasthan1Kerala1Punjab & Haryana1

Key Topics

Section 143(3)56Section 4040Addition to Income31Disallowance25Section 14823Deduction21Section 143(2)13Section 143(1)13Section 14713

DY CIT, VISAKHAPATNAM vs. KOTU SARATH KUMAR`, VISAKHAPATNAM

In the result, appeals filed by the assessees in ITA Nos

ITA 496/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

disallowance is called for u/s 14A of the Act in the absence of exempt income. Accordingly, the order of the Ld. CIT(A) on this issue is set aside and this ground of appeal of the assessee is allowed.‖ 5. Since the facts of the case are identical, respectfully following the view taken by the Hon’ble High Court

KOTU ANASUYA (LATE),VISAKHAPATNAM vs. DCIT, VISAKHAPATNAM

In the result, appeals filed by the assessees in ITA Nos

Showing 1–20 of 46 · Page 1 of 3

Section 54F11
Section 194I10
TDS7
ITA 494/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

disallowance is called for u/s 14A of the Act in the absence of exempt income. Accordingly, the order of the Ld. CIT(A) on this issue is set aside and this ground of appeal of the assessee is allowed.‖ 5. Since the facts of the case are identical, respectfully following the view taken by the Hon’ble High Court

KOTU SARAT KUMAR,VISAKHAPATNAM vs. DY.CIT., VISAKHAPATNAM

In the result, appeals filed by the assessees in ITA Nos

ITA 493/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriG.V.N. Hari–AdvocateFor Respondent: ShriD.K. Sonawal–Sr.DR
Section 132Section 153A

disallowance is called for u/s 14A of the Act in the absence of exempt income. Accordingly, the order of the Ld. CIT(A) on this issue is set aside and this ground of appeal of the assessee is allowed.‖ 5. Since the facts of the case are identical, respectfully following the view taken by the Hon’ble High Court

G M CONSTRUCTIONS,,VISAKHAPATNAM vs. CIT, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 508/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam03 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.508/Viz/2017 (ननधधारण वर्ा/Assessment Year : 2012-13) M/S G.M.Constructions Vs. Commissioner Of Income Tax C/O Sunil Kumar Gautam Visakhapatnam 18-36-1, Kothasalipeta Maharanipeta Visakhapatnam [Pan : Aakfg5978M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 13.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.07.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(3)Section 195Section 263Section 40

section 195 of the Act as well as the disallowance to be made u/s 40(a)(ia) of the Act. Therefore

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , GUNTUR vs. NSL TEXTILES LIMITED, GUNTUR

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objections filed by the assessee are dismissed

ITA 543/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 115JSection 143(3)Section 195Section 250(4)Section 40

disallowed an amount of Rs. 1,60,62,998/- under section 40(a)(ia) of the Act. 3. On appeal, ld. CIT(A) deleted the addition made by the Assessing Officer by observing as under:- “During the course of appellate proceedings, the appellant was asked to submit the details of agreement entered, if any, by the appellant with

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , GUNTUR vs. NSL TEXTILES LIMITED,, GUNTUR

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objections filed by the assessee are dismissed

ITA 542/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 115JSection 143(3)Section 195Section 250(4)Section 40

disallowed an amount of Rs. 1,60,62,998/- under section 40(a)(ia) of the Act. 3. On appeal, ld. CIT(A) deleted the addition made by the Assessing Officer by observing as under:- “During the course of appellate proceedings, the appellant was asked to submit the details of agreement entered, if any, by the appellant with

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 132/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

disallowed as is provided in section 40(a)(ia) and the amendment to section 40(a)(ia) being curative in nature is retrospective in operation. 6. The appellant craves leave to add to, amend, alter, modify or delete all or any of the above grounds of appeal. 7. All the above grounds of appeal are mutually exclusive and without prejudice

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 139/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

disallowed as is provided in section 40(a)(ia) and the amendment to section 40(a)(ia) being curative in nature is retrospective in operation. 6. The appellant craves leave to add to, amend, alter, modify or delete all or any of the above grounds of appeal. 7. All the above grounds of appeal are mutually exclusive and without prejudice

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 487/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

disallowed as is provided in section 40(a)(ia) and the amendment to section 40(a)(ia) being curative in nature is retrospective in operation. 6. The appellant craves leave to add to, amend, alter, modify or delete all or any of the above grounds of appeal. 7. All the above grounds of appeal are mutually exclusive and without prejudice

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 133/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

disallowed as is provided in section 40(a)(ia) and the amendment to section 40(a)(ia) being curative in nature is retrospective in operation. 6. The appellant craves leave to add to, amend, alter, modify or delete all or any of the above grounds of appeal. 7. All the above grounds of appeal are mutually exclusive and without prejudice

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

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

ITA 195/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

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

ITA 193/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2013-14

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), VIJAYAWADA

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

ITA 191/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE1(1), VIJAYAWADA

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

ITA 196/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), VIJAYAWADA

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

ITA 197/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2020-21

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

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

ITA 192/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

SMT. VASIREDDY JYOTHI.,VISAKHAPATNAM vs. THE ITO.,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 281/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Dec 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.281/Viz/2017 (धििाारण िर्ा/ Assessment Year: 2012-2013) Smt.Vasireddy Jyothi Income Tax Officer D.No.1-83-36/1, G-1, Ramtej Enclave Ward-3(1) Sector-4, Mvp Colony Visakhapatnam Visakhapatnam [Pan : Akqpv2349R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri C.V.S.Murthy, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(3)Section 195Section 263Section 40

disallowance u/s 40(a)(i), it is mandatory for the assessee to deduct the tax at source and remit to the account of Government of India for claiming the deduction. Unless the assessee comply with the provisions of section 195

SRI LUXMI TULASI AGRO PAPERS PVT LTD,RAJAHMUNDRY vs. ASSISTNT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJAHMUNDRY

In the result, appeal filed by the assessee is partly allowed

ITA 196/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam24 Oct 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.195 & 196/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2010-11 & 2012-13)) Sri Luxmi Tulasi Agro Papers (P.) Ltd., V. Joint Commissioner Of Income Tax Rajahmundry Range D.No. 25-2-20, Jayakrishnapuram Aayakar Bhavan Annexe Rajamundry – 533105 Veerabhadrapuram Andhra Pradesh Kambala Cheruvu Rajamahendravaram [Pan: Aaecs2798A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 40A(7)Section 80I

195 & 196/VIZ/2023 Sri Luxmi Tulasi Agro Papers (P.) Ltd., Assessing Officer by relying on the Directors Report annexed to the financial statements of the impugned assessment year disallowed the claim made by the assessee under section

SRI LUXMI TULASI AGRO PAPERS PVT LTD,RAJAHMUNDRY vs. JOINT COMMISSIONER OF INCOME TAX, RAJAHMUNDRY RANGE, RAJAHMUNDRY

In the result, appeal filed by the assessee is partly allowed

ITA 195/VIZ/2023[2010-11]Status: DisposedITAT Visakhapatnam24 Oct 2024AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.195 & 196/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2010-11 & 2012-13)) Sri Luxmi Tulasi Agro Papers (P.) Ltd., V. Joint Commissioner Of Income Tax Rajahmundry Range D.No. 25-2-20, Jayakrishnapuram Aayakar Bhavan Annexe Rajamundry – 533105 Veerabhadrapuram Andhra Pradesh Kambala Cheruvu Rajamahendravaram [Pan: Aaecs2798A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 40A(7)Section 80I

195 & 196/VIZ/2023 Sri Luxmi Tulasi Agro Papers (P.) Ltd., Assessing Officer by relying on the Directors Report annexed to the financial statements of the impugned assessment year disallowed the claim made by the assessee under section

THE SOCIETY FOR COLLEGIATE EDUCATION,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS CIRCLE), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 435/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam28 Nov 2024AY 2021-22

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.435/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) The Society For Collegiate Education V. Dcit (Exemptions) Exemption Circle D.No. 52-14-75 Income Tax Office New Resapuvanipalem C.R. Building “Annex” Visakhapatnam – 530013 M.G. Road Andhra Pradesh Vijayawada – 520002 Andhra Pradesh [Pan: Aaatt9499E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 11(2)Section 143(1)Section 154

disallowed the TDS credit for Rs. 1,736/-. 3. Aggrieved by the rectification order, assessee filed an appeal before Ld.CIT(A), NFAC, Delhi. Simultaneously, the Assessee also filed one more rectification petition before CPC, against the rectification order passed on 24.02.2023. Since the appeal before the Ld. CIT(A) was filed with delay of 193 days. Ld. CIT(A) dismissed