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Section 139(1)4 Section 143(1)3 Section 36(1)(va)2

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

ITA 29/ALLD/2022[2018-19]Status: DisposedITAT Allahabad22 Nov 2022AY 2018-19

For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R

Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable