“Section 36(1)(c)”

Section References (mined)Section 36Section 36(1)(c)2 judgments

AMRELI JILLA MADHYASTH SAHAKARI BANK LTD.,AMRELI vs. THE DCIT-ACIT-2(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 548/RJT/2024[2014-15]Status: DisposedITAT Rajkot01 Jul 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.548/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2014-15 Amreli Jilla Madhyasth Sahakari The Dcit/Acit-2(1) बनाम Bank Ltd. Rajkot. Bhojalram Bhavan Vs. Rajmahel Road Amreli 365 601. Pan : Aaata 2737 J (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M.Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri D.M.Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 143(3)Section 144Section 147Section 148Section 250Section 36Section 36(1)(viia)

1) can be allowed under same if it is debited above line in profit and loss account Held, no Assessee claimed deduction under section 36(1)(c) Assessing Officer denied deduction mainly on reasoning that assessee had made provision in profit and loss appropriation account and not in profit

ALOK DADU,MODI NAGAR vs. ADDLJCIT(A)-1, COIMBATORE

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

ITA 613/LKW/2024[2022-2023]Status: DisposedITAT Lucknow11 Dec 2024AY 2022-2023

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2022-23 Alok Dadu V. The Ito-2(4) H. No.310, Gali No.3 Pilibhit Bharampuri Modi Nagar Tan/Pan:Acdod4702B (Appellant) (Respondent) Appellant By: Ms. Shweta Mittal, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 02 12 2024 Date Of Pronouncement: 11 12 2024 O R D E R

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(1)Section 143(1)(a)Section 36(1)(c)

Audit Report and the return filed by the assessee. The AO noticed that in the Audit Report at Point No.20(b), under section 36(1)(c) of ITA No.613/LKW/2024 Page 2 of 5 the Act, the amount mentioned in Annexure 3CD(b) was Rs.6,83,290/-, whereas in the Return