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.

2,404 results for “disallowance”+ Section 194Cclear

Sorted by relevance

Mumbai557 Kolkata421 Delhi404 Chennai205 Bangalore193 Ahmedabad122 Hyderabad63 Rajkot41 Jaipur40 Cochin38 Indore36 Raipur34 Cuttack32 Nagpur18 Pune18 Visakhapatnam17 Panaji17 Surat17 Karnataka15 Amritsar15 Allahabad13 Chandigarh12 Lucknow11 Guwahati10 Ranchi10 Kerala7 Patna7 Calcutta7 Dehradun5 Jodhpur4 SC3 Agra3 Jabalpur3 Telangana2 Rajasthan1 Uttarakhand1 Varanasi1 Gauhati1

Key Topics

Section 40160 Section 194C103 Disallowance68 Addition to Income64 Deduction57 Section 143(3)55 TDS51 Section 80I33 Section 26332 Section 154

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 194C(6)Section 194C(7)Section 40

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

SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

Showing 1–20 of 2,404 · Page 1 of 121

...

20

Section 143(2)19

In the result, the appeal of the assessee is allowed

ITA 1420/KOL/2015[2012-2013]Status: DisposedITAT Kolkata09 Sept 2016AY 2012-2013

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 194CSection 194C(6)Section 194C(7)Section 40

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

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

ITA 1113/JPR/2018[2015-16]Status: DisposedITAT Jaipur19 Mar 2019AY 2015-16

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri K. C. Gupta (JCIT) fu/kZkfjrh dh vksj ls@

Section 194CSection 194C(6)Section 194C(7)Section 40

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

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 227/IND/2021[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

section 194C(6), disallowance u/s 40(a)(ia) does not arise just because there is violation of section 194C(7) of the Act. In these

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 235/IND/2021[2011-12]Status: DisposedITAT Indore30 Jan 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

section 194C(6), disallowance u/s 40(a)(ia) does not arise just because there is violation of section 194C(7) of the Act. In these

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

ITA 226/IND/2021[2012-2013]Status: DisposedITAT Indore30 Jan 2023AY 2012-2013

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Tulsian, CA &For Respondent: Shri P.K. Mishra, CIT, DR

section 194C(6), disallowance u/s 40(a)(ia) does not arise just because there is violation of section 194C(7) of the Act. In these

PRINCIPAL COMMISSIONER OF INCOME TAX-5,KOKATA vs. M/S. L.G.W. LTD

ITA/35/2020HC Calcutta12 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

Section 194CSection 194C(6)Section 194C(7)Section 200Section 234Section 260ASection 31Section 31ASection 48Section 6

Section 194C(6) and (7) are independent of each other and cannot be read together to attract disallowance under Section

SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER

C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

disallowance under Section 40(a)(ia) does not relate to the amount already paid stands rejected. 16.10. Another contention in regard to Section 40(a)(ia) of the Act, that its scope cannot be decided on the basis of Section 194C

INCOME TAX OFFIECER-17(3)(4), MUMBAI vs. SUGARCHEM, MUMBAI

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

ITA 2071/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shri C.N. Prasad & Shri Manoj Kumar Aggarwalincome Tax Officer-17(3)(4) M/S. Sugarchem 1St Floor, Aayakar Bhavan Kshamalaya, 3Rd Floor Vs. M.K. Road, Mumbai 400020 Marine Lines Mumbai 400020 Pan – Aayfs3762P Appellant Respondent

For Appellant: Shri Purushotttam KumarFor Respondent: Shri Bhpendra Shah

Section 143(3)Section 194C(6)Section 194C(7)Section 40

disallowance under section 40(a)(ia)of the Act, in our opinion there is violation of section 194C(7) and disallowance

ACIT 16(1), MUMBAI vs. UTV ENTERTAINMENT TELEVISION LTD(NOW KNOWN AS M/S.DISNEY BROADCASTING (INDIA) LIMITED), MUMBAI

ITA 5958/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jun 2019AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5958/Mum/2017 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit 16(1) Utv Entertainment R.No. 439, Aayakar Television Ltd. (Now Bhavan, M.K Marg, Known As M/S. Disney V. Mumbai 400020 Broadcasting (India) Ltd.) 11, Solitaire Corporate Park, Guru Hargovind Marg, Chakala , Mumbai-400093 स्थायी ऱेखा सं./ Pan: Aaccv4782D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Charanjeet Singh Gulati (Cit-Dr) Shri. Abhishek Tilak Assessee By: सुनवाई की तारीख /Date Of Hearing : 11.03.2019 घोषणा की तारीख /Date Of Pronouncement : 06.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 5958/Mum/2017, Is Directed Against Appellate Order Dated 16.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 15.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.5958/Mum/2017

For Respondent: Shri. Charanjeet Singh Gulati

Section 143(3)Section 194CSection 194JSection 40Section 9(1)(vi)

194C of the 1961 Act on payments made towards Channel Placement/Carriage Fees. It was submitted that Section 40(a)(ia) of the 1961 Act can be invoked for making disallowance

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)

Section 201Section 254Section 40

194C of the act. Secondly if the expenses are already paid and not payable in that case the provision of section 40a (ia} is required to be applied and no disallowance

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1), DAVANGERE vs. M/S MUURUGARAJENDRA OIL INDUSTRY PVT LTD , CHITRADURGA

In the result, appeal filed by the Revenue is dismissed

ITA 2094/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Apr 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

For Appellant: Shri Pradeep Kumar, CITFor Respondent: Shri V. Srinivasan, Advocate

Section 194(6)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40

section 194C(6), disallowance under section 40(a)(ia) does not arise just because there is violation of provisions of section

GRAND ARK LOGISTICS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-1(1), CHENNAI

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

ITA 862/CHNY/2025[2021-22]Status: DisposedITAT Chennai29 Oct 2025AY 2021-22

Section 133(6)Section 142Section 143(3)Section 191C(6)Section 194C(6)Section 40

Section 194C(6) and the disallowance under Section 40(a)(ia).", "result": "Allowed", "sections": [ "143(3)", "144B", "142", "40(a)(ia)", "191C

DEBJYOTI MISHRA,KOLKATA vs. ITO, WARD-22(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 1411/KOL/2016[2006-07]Status: DisposedITAT Kolkata31 Jan 2017AY 2006-07

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Miraj D.Shah, ld.ARFor Respondent: Md. Ghyas Uddin, JCIT, ld.DR

Section 142(1)Section 143(2)Section 148Section 234ASection 40

disallowance towards instrument hire charges for violation of the provisions contemplated under section 194C and made addition by invoking the section

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

disallowed the reimbursement of expenditure made to SITV Network, under section 40(a)(ia) of the Act alleging the following: - No formal agreement between assessee and SITV network for reimbursement of expenses. - Book entry is passed at the end of year. - TDS deducted was deducted u/s 194C

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

disallowed the reimbursement of expenditure made to SITV Network, under section 40(a)(ia) of the Act alleging the following: - No formal agreement between assessee and SITV network for reimbursement of expenses. - Book entry is passed at the end of year. - TDS deducted was deducted u/s 194C

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

disallowed the reimbursement of expenditure made to SITV Network, under section 40(a)(ia) of the Act alleging the following: - No formal agreement between assessee and SITV network for reimbursement of expenses. - Book entry is passed at the end of year. - TDS deducted was deducted u/s 194C

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR

Section 132Section 153ASection 40

disallowance of expenses stood reduced by ld. CIT(A) to Rs. 13,64,337/- , being additions made by invoking Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad provisions of Section 40(a)(ia) read with Section 194C

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR

Section 132Section 153ASection 40

disallowance of expenses stood reduced by ld. CIT(A) to Rs. 13,64,337/- , being additions made by invoking Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad provisions of Section 40(a)(ia) read with Section 194C