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“Section 36(1)(1)(va)”

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

MAFATLAL INDUSTRIES LIMITED,MUMBAI vs. ACIT-6(3), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 4369/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 Jul 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

material placed on record. This issue is settled in favour of the assessee that the amendment made in the provisions of section 36(1)(1)(va) of the Act is prospective in nature and the various courts have held that the respective payments made before filing the return

MAFATLAL INDUSTRIES LTD,MUMBAI vs. ASST CIT 6(3), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6963/MUM/2012[2007-08]Status: DisposedITAT Mumbai25 Jul 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

material placed on record. This issue is settled in favour of the assessee that the amendment made in the provisions of section 36(1)(1)(va) of the Act is prospective in nature and the various courts have held that the respective payments made before filing the return

MAFATLAL INDUSTRIES LTD,MUMBAI vs. ADDL CIT 6(3), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6085/MUM/2011[2006-07]Status: DisposedITAT Mumbai25 Jul 2022AY 2006-07

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

material placed on record. This issue is settled in favour of the assessee that the amendment made in the provisions of section 36(1)(1)(va) of the Act is prospective in nature and the various courts have held that the respective payments made before filing the return