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“Section 2(24)(4)”

Section References (mined)Section 2Section 2(24)(4)4 judgments

M/S GULABCHAND & CO,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC BANGALORE., MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 1922/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Jun 2023AY 2019-20
For Appellant: NoneFor Respondent: Shri Soumendu Kumar Dash (Sr
Section 143(1)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

separately dealt with in different clauses of section 36(1). All these establish that Parliament. While introducing section 36(1)(va) along with section 2(24)(4), was aware of the distinction between the two types of contributions. There was a statutory classification, under the IT Act, between

RISHABH METALS AND CHEMICALS PVT. LTD.,MUMBAI vs. CPC, DCIT -CIR 1(3)(1), MUMBAI

In the result, appeal of the Assesses is partly allowed

ITA 775/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2023AY 2020-21

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerishabh Metals & Chemicals V. Dcit-Circle -1(3)(1) Private Limited Aayakar Bhavan, M.K. Road 4Th Floor, Eross Theatre Bldg Mumbai - 400020 Jt Road, Churchgate Mumbai - 400020 Pan: Aaacr2214E (Appellant) (Respondent) Assessee Represented By : None Department Represented By : Shri P.D. Chougule

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)

separately dealt with in different clauses of section 36(1). All these establish that Parliament. While introducing section 36(1)(va) along with section 2(24)(4), was aware of the distinction between the two types of contributions. There was a statutory classification, under the IT Act, between

SHRI MAHABIR DYEING AND PRINTING MILLS PVT. LTD,MUMBAI vs. DCIT 4(3) (1) , MUMBAI

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

ITA 1829/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Mahabir Dyeing & Printing V. Dcit – 4(3)(1) Mills Pvt. Ltd., Room No. 649, 6Th Floor Aayakar Bhavan 510/511, Kakad Market, 306 M.K. Road, Mumbai - 400020 Kalbadevi Road, Mumbai - 400002 Pan: Aaacm5098H (Appellant) (Respondent)

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

separately dealt with in different clauses of section 36(1). All these establish that Parliament. While introducing section 36(1)(va) along with section 2(24)(4), was aware of the distinction between the two types of contributions. There was a statutory classification, under the IT Act, between

ANIBRAIN DIGITAL TECHNOLOGIES PVT LTD,,PUNE vs. DY COMM OF INCOME TAX, CPC, INCOME TAX DEP., BANGALORE

In the result, appeal of the Assesses is partly allowed

ITA 198/MUM/2023[2018-19]Status: DisposedITAT Mumbai10 May 2023AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleanibrain Digital Technologies V. Dcit Private Limited Centralized Processing Centre B1, 4Th Floor, Cerebrum It Park Income-Tax Department Kalyani Nagar, Pune- 411014 Bangalore- Pan: Aafca6342K (Appellant) (Respondent) Assessee Represented By : Shri Praveen Jain Department Represented By : Shri Manoj Kumar Sinha

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

separately dealt with in different clauses of section 36(1). All these establish that Parliament. While introducing section 36(1)(va) along with section 2(24)(4), was aware of the distinction between the two types of contributions. There was a statutory classification, under the IT Act, between