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3 results for “disallowance”+ Section 2(24)(iia)clear

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Key Topics

Section 366Section 43B5Section 36(1)(va)4Deduction3Disallowance3Addition to Income3Section 36(1)(viia)2Section 2512Section 282Section 2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, SRINAGAR vs. M/S JAMMU & KASHMIR TOURISM DEVEOLPMENT CORPORATION, SRINAGAR

In the result, the appeals of the assessee are allowed

ITA 644/ASR/2017[2013-14]Status: DisposedITAT Amritsar18 Mar 2019AY 2013-14

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 644/Asr./2017 : Asstt. Year : 2013-14

For Appellant: Sh. Vasu Gupta, CAFor Respondent: Ms. Shivani Bansal, DR
Section 2Section 28Section 36Section 36(1)(va)Section 43B

iia)………. (hi)……….. (iv)………… (v)…………. (va) any sum received by the assessee from any of his employees to which the provisions of sub- clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employee’s account in the relevant fund or funds on or before the due date.” The argument

2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, SRINAGAR vs. M/S JAMMU & KASHMIR TOURISM DEVEOLPMENT CORPORATION, SRINAGAR

In the result, the appeals of the assessee are allowed

ITA 645/ASR/2017[2014-15]Status: DisposedITAT Amritsar18 Mar 2019AY 2014-15

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 644/Asr./2017 : Asstt. Year : 2013-14

For Appellant: Sh. Vasu Gupta, CAFor Respondent: Ms. Shivani Bansal, DR
Section 2Section 28Section 36Section 36(1)(va)Section 43B

iia)………. (hi)……….. (iv)………… (v)…………. (va) any sum received by the assessee from any of his employees to which the provisions of sub- clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employee’s account in the relevant fund or funds on or before the due date.” The argument

THE ASSTT. COMMISSIONER OF INCOME-TAX, BATHINDA vs. M/S THE MUKTSAR CENTRAL CO-OP.BANK LTD, MUKTSAR

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 270/ASR/2015[2008-09]Status: DisposedITAT Amritsar17 May 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 231Section 250(6)Section 251Section 36Section 36(1)Section 36(1)(viia)Section 40Section 43B

2 Asstt CIT v. The Muktsar Central Coop. Bank Ltd. accordance with Rule 6ABA and is consistent with Explanation (ia) of section 36(l)(iia),ignoring the fact that setting aside of assessment is no longer in the preview of the CIT(A) u/s 231(1 )(a) after 01.06.2001. ii. On the facts and in the circumstances of the case