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“Section 36(1)(iva)”

Section References (mined)Section 36Section 36(1)(iva)3 judgments

Judgments citing Section 36(1)(iva)

Deputy Commissioner of Income Tax, Circle, Patiala vs. Punjab State Power Corporation Limited, Patiala

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

ITA 659/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rajiv Saldi, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 36(1)(va)Section 43B

reasons beyond the control of the appellant.” 18. During the course of hearing, the Ld. CIT/DR taken us through the provisions of Section 36(1)(iva), Section 36(1)(va) as well as Section 43B of the Act and submitted that the Ld. CIT(A) has fallen in error ... circumstances. Section 40A(9) has been amended to provide that a contribution made for the purposes and to the ex- tent provided under section 36(1)(iva) would not be disallowed as a deduction in the hands of the employer. 10.6 Applicability. These amendments take effect from 1

Deputy Commissioner of Income Tax, Circle, Patiala vs. Punjab State Power Corporation Limited, Patiala

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

ITA 645/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh28 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rajiv Saldi, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 36(1)(va)Section 43B

reasons beyond the control of the appellant.” 18. During the course of hearing, the Ld. CIT/DR taken us through the provisions of Section 36(1)(iva), Section 36(1)(va) as well as Section 43B of the Act and submitted that the Ld. CIT(A) has fallen in error ... circumstances. Section 40A(9) has been amended to provide that a contribution made for the purposes and to the ex- tent provided under section 36(1)(iva) would not be disallowed as a deduction in the hands of the employer. 10.6 Applicability. These amendments take effect from 1

Shriniwas Mishra, Mumbai vs. Dy.CIT CPC, Bangalore

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

ITA 2336/MUM/2021[2018-19`]Status: DisposedITAT Mumbai20 Apr 2023

Bench: Shir Pavan Kumar Gadaleshriniwas Mishra Vs. Dcit, Cpc C/O. Mr. Jp Mishra, Bangalore-560500. 46/12, New A.B Nagar South, Unnao, Uttar Pradesh – 209801 Pan/Gir No. : Agipm2309L Appellant .. Respondent Appellant By : Mr. Nitesh Thakkar.Ar Respondent By : Ms. Jayashree Thakur.Dr Date Of Hearing 24.04.2023 Date Of Pronouncement 25.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi/Cit(A) Passed U/Sec 143(1) & 250 Of The Act.

For Appellant: Mr. Nitesh Thakkar.ARFor Respondent: Ms. Jayashree Thakur.DR
Section 139(1)Section 143(1)Section 36(1)(iva)Section 43Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER Shriniwas Mishra Vs. DCIT