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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

43B, are concerned with and enact different conditions, that the tax adjudicator has to enforce, and the assessee has to comply with, to secure a valid deduction. 3 Vinod Kumar Tandon 32. The scheme of the provisions relating to deductions, such as sections 32- 37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads