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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

36(1)(va) r.w.s. 2(24)(x) and by following the judgments of Hon’ble Gujarat High Court in the case of Gujarat State Road Transport Corporation 366 ITR 170. Now, the Hon’ble Supreme Court has upheld the judgment of Hon’ble Gujarat High Court in the case of Checkmate Services (P.) Ltd. vs. Commissioner of Income