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“Section 36(1)(5a)”

Section References (mined)Section 36Section 36(1)(5a)4 judgments

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

ITA 307/JPR/2021[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 14ASection 250Section 43B

applicable where this\ncontribution is treated as deemed income of the assessee. Now deduction\nhas to be claimed and provision of section 36(1)(5a) talks about not\nallowing the deduction if the payment is not made within the due date.\nThe ld. AR of the assessee has argued that

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

ITA 306/JPR/2021[2016-17]Status: DisposedITAT Jaipur19 Aug 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 14ASection 250Section 43B

applicable where this\ncontribution is treated as deemed income of the assessee. Now deduction\nhas to be claimed and provision of section 36(1)(5a) talks about not\nallowing the deduction if the payment is not made within the due date.\nThe ld. AR of the assessee has argued that

AERO CLUB,NEW DELHI vs. ACIT, CENTRAL CIRCLE-49(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2957/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Aug 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradip Dinodia, CA &For Respondent: Sh. Rajesh Kumar, CIT DR
Section 139(1)Section 143(3)Section 270A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh

COMMISSIONER OF INCOME TAX V vs. P.M.ELECTRONICS LTD.

ITA - 475 / 2007HC Delhi03 Nov 2008
Section 1Section 139Section 143(1)(A)Section 143(2)Section 2(24)(x)Section 260ASection 36(1)Section 36(1)(va)Section 43Section 43B

1585/Del/2002 in respect of the assessment year 1998-99. The only issue which arises for consideration is the allowability of deduction under Section 36(1)(5a) read with Section 2(24)(x) and Section 43(B) to the assessee in respect of employer/employees contributions towards provident fund payments which were ... employer‟s and employees‟ share revealed that payments in the sum of Rs 17,94,042/- were late as per the provisions of Section 36(1)(5A) read with Section 2(24)(x) and Section 43B. Consequently, the Assessing Officer disallowed the deduction and added