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“Section 35(1)(va)”

Section References (mined)Section 35Section 35(1)(va)3 judgments

The decision most relied on for Section 35(1)(va) is Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. (35 Taxmann.com 616), cited in 304 judgments on BharatTax.

Leading authorities on Section 35(1)(va)

Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.
35 Taxmann.com 616 · 2013 · High Court
304
citing judgments

No disallowance can be made under Section 36(1)(va) or Section 43B for delayed payment of employee's contributions to ESI or PF if these amounts are deposited by the assessee on or before the due date for filing the return of income under Section 139(1). This aligns the treatment of employee contributions with employer contributions for allowability.

CIT v. Torrent Pharmaceuticals Ltd.
29 Taxmann.com 405 · 2013 · High Court
40
citing judgments

Expenditure incurred on an independent research centre and R&D unit is eligible for deduction under Section 35(1)(iv) of the Income Tax Act, and such expenditure need not be reduced from profits.

Judgments citing Section 35(1)(va)

Aditya Shankar Choudhari, Nashik vs. Income Tax Officer, Pune

In the result appeal of the assessee is dismissed

ITA 333/PUN/2025[2020-2021]Status: DisposedITAT Pune20 Mar 2025AY 2020-2021

Bench: Dr. Manish Borad & Shri Viswanethra Raviआयकर अपील सं. / Ita No.333/Pun/2025 धििाारण वषा / Assessment Year: 2020-2021 Aditya Shankar Vs Ito Ward Choudhari, 10(1), Akurdi, House No. 125/2, Hill Pune Range, Phase 4, Deolali Camp-422401 Maharashtra Pan-Afopc0286M Appellant Respondent

For Appellant: NoneFor Respondent: Shri Manoj Tripathi
Section 143(1)Section 154Section 2(24)(x)Section 35(1)(va)Section 36(1)(V)Section 36(1)(v)Section 36(1)(va)Section 37(1)Section 43B

addition of Rs. 8,22,528/-, being employees contribution to Provident fund of Rs. 8,21.996/- and to ESI of Rs. 532/- under section 35(1)(va) of the Income tax Act, 1961 and ignoring the fact that of the Act. u/s 43B of the Act 2. The CPC ought

Sadbhav Engineering Ltd., Ahmedabad vs. DCIT, Central Circle 1(3), Ahmedabad

ITA 235/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2018-19

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarsr. No. Appellant Respondent 1-7 It(Ss)A.No./ Asstt.Year 170 To 175 & 235/Ahd/2021 Asst. Year 2012- 13 To 2018-19 Sadbhav Engineering Ltd. Nr. Havmour Restaurant Navrangpura Ahmedbad. Dcit, Cent.Cir.1(3) Ahmedabad. 8-14 183 To 189/Ahd/2021 Asst. Year 2012- 14 To 2018-19 Pan : Aadcs 0852 Q Dcit, Cent.Cir.1(3) Ahmedabad. Sadbhav Engineering Ltd. Nr. Havmour Restaurant Navrangpura Ahmedabad. (Applicant) (Responent) Assessee By Shri Dhinal Shah, Ar Revenue By: Shri H. Phani Raju, Cit-Dr सुनवाई की तारीख /Date Of Hearing : 18/10/2024 घोषणा की तारीख / Date Of Pronouncement: 10/01/2025 आदेश/Order Per Bench: The Above Cross-Appeals Of The Assessee & The Revenue Are Against The Consolidated Order Of The Ld. Commissioner Of Income Tax(Appeals) 11, Ahmedabad All Dated 04.08.2021 Passed Under Section 250(6) Of The Income Tax Act, 1961 (“The Act" For Short) For The

For Respondent: Shri H. Phani Raju, CIT-DR
Section 115BSection 132Section 139(1)Section 143(3)Section 153ASection 250(6)Section 69ASection 80I

आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'A' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT

Ashwin Shetty, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

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

ITA 600/BANG/2021[2018-19]Status: DisposedITAT Bangalore31 Mar 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 Shri Ashwin Shetty, The Assistant No. 63/A, 13Th Cross, Commissioner Of J.P. Nagar 3Rd Phase, Income Tax, Bangalore – 560 078. Cpc, Pan: Anaps7985B Vs. Bangalore. Appellant Respondent Assessee By : Shri S.N. Shyanbhag, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 17-03-2022 Date Of Pronouncement : 31-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 09.09.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2018-19 On Following Grounds Of Appeal: “1. The Learned Commissioner Of Appeals Has Erred In Confirming The Addition Of Rs.16,11,013/-Being Belated Payment Of Employees Contribution Of Esi & Pf Paid Before Due Date For Filing The Return Of Income & An Amount Of Rs.18,362/- Being Club Expenses Incurred By The Employees Made By The A.O. Cpc In 143(1) Proceedings. 2. The Cit(A) Erred In Holding That The Amendment By Way Explanation 2 To Section 36(1) (Va) & Explanation 5 To The Section 43B Made In The Finance Act 2021 Has Retrospective Effect As Such The Decisions Relied On By The Appellant Are Not Applicable.

For Appellant: Shri S.N. Shyanbhag, Advocate
Section 139(1)Section 143(1)Section 250Section 36(1)Section 36(1)(va)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL