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162 results for “disallowance”+ Section 36clear

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Key Topics

Addition to Income95Disallowance84Section 14467Section 143(1)59Depreciation45Section 3644Section 143(3)43Section 250(6)43Natural Justice39Section 250

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowed under section 43B or under section 36(l)(va); SLP dismissed" (v) That since the assessee appellant falls within

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

Showing 1–20 of 162 · Page 1 of 9

...
34
Section 36(1)(va)31
Deduction28

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowed under section 43B or under section 36(l)(va); SLP dismissed" (v) That since the assessee appellant falls within

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowed under section 43B or under section 36(l)(va); SLP dismissed" (v) That since the assessee appellant falls within

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

36(1 )(va) and 43B , by the Finance Act, 2021, being clarificatory, had retrospective effect, to disallow the assessee’s claim under dispute. I.T.A. Nos.261&253/Asr/2022 3 A. Y.: 2018-19 & 2019-20 4. That the Id.CIT(A)/NFAC, failed to appreciate that impugned disallowance, involving intense legal debate, could not made under the limited scope of section

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

36(1 )(va) and 43B , by the Finance Act, 2021, being clarificatory, had retrospective effect, to disallow the assessee’s claim under dispute. I.T.A. Nos.261&253/Asr/2022 3 A. Y.: 2018-19 & 2019-20 4. That the Id.CIT(A)/NFAC, failed to appreciate that impugned disallowance, involving intense legal debate, could not made under the limited scope of section

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

disallowance made u/s 36(1)(va) in the Intimation under section 143(1)(a) can be construed as a 'disallowance

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

disallowance made u/s 36(1)(va) in the Intimation under section 143(1)(a) can be construed as a 'disallowance

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

disallowance made u/s 36(1)(va) in the Intimation under section 143(1)(a) can be construed as a 'disallowance

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

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

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

disallowances. In terms of this scheme, section 40 (which too starts with a non-obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head "Profits and Gains of Business and Profession". Likewise, section 40A(2) opens with a non-obstante clause and spells out what expenses and payments are not deductible

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3, SRINAGAR vs. MEASAGE SAIFCO CEEMENTS PRIVATE LIMITED, SRINAGAR

In the result, the appeal of the Department and CO of the Assesse is 23

ITA 451/ASR/2019[2013-14]Status: DisposedITAT Amritsar23 Aug 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 36Section 36(1)(iii)

section 36(1)(iii) - Held, yes - Assessee borrowed fund from bank and advanced part of it to its sister concern (a subsidiary) as interest-free loan - Assessing Officer disallowed

M/S. KARNAIL SINGH & COMPANY,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

ITA 26/ASR/2023[2019-20]Status: DisposedITAT Amritsar25 Apr 2023AY 2019-20

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

Section 154Section 2Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

disallowance under section 43B. The employees contribution to PF and ESI unless remitted to the Government account within the due date as provided under the relevant statutes, in terms with section 36

M/S. KARNAIL SINGH & COMPANY ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

ITA 25/ASR/2023[2018-19]Status: DisposedITAT Amritsar25 Apr 2023AY 2018-19

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

Section 154Section 2Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

disallowance under section 43B. The employees contribution to PF and ESI unless remitted to the Government account within the due date as provided under the relevant statutes, in terms with section 36

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. MEASAGE BHAGWATI LACTO VEGETARIAN EXPORTS (P) LIMITED, FEROZEPUR CANTT

In the result, the appeal filed by the Revenue is dismissed

ITA 1/ASR/2020[2016-17]Status: DisposedITAT Amritsar17 Feb 2023AY 2016-17

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

For Appellant: None (Written submission)For Respondent: Sh. Rohit Mehra, CIT DR
Section 36Section 36(1)(vii)

disallowance of bad debts of Rs. 1,98,63,037/- in contravention into the provisions of section 36(1)(vii) of the I.T. Act, 1961. 2. Briefly

ESS ESS KAY ENGINEERING COMPANY PRIVATE LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -4, JALANDHAR

In the result, the appellant’s appeal is Dismissed

ITA 143/ASR/2023[2017-18]Status: DisposedITAT Amritsar25 Aug 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.143/Asr/2023 Assessment Year: 2017-18 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 139(1)Section 143(1)Section 143(3)Section 154Section 250oSection 36Section 36(1)(va)Section 37Section 43B

disallowance was made u/s 43B and section 36(1)(va) for delay payments of ESI & PF. The case was further

SHRI AMRIK SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD-4 (1), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 170/ASR/2023[2012-13]Status: DisposedITAT Amritsar13 Sept 2023AY 2012-13

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

Section 144Section 147Section 250Section 36Section 36(1)(iii)

section 36(1)(iii) of the Act. The ld. CIT(A) calculated the interest on the interest free advance amount to Rs.45,65,300/- @ 12% of interest which works out to Rs.5,47,836/-. Being aggrieved on this enhancement made by the ld. CIT(A), the assessee filed an appeal before us. 4. The ld. AR vehemently argued and filed

GLITTERS FOREVER HOSE KEEPING SERVICE PRIVATE LIMITED ,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, both the appeals are allowed for statistical purpose

ITA 100/ASR/2023[2020-21]Status: DisposedITAT Amritsar06 Jul 2023AY 2020-21

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

For Appellant: Sh. Bashir Ahmad Lone, CAFor Respondent: Ms. Priyanka Singla, Sr. DR
Section 143(1)Section 143(1)(a)Section 36Section 36(1)Section 36(1)(va)

disallowance of Rs 34,96,001.00 u/s 36(1) (va) of the Act. it is submitted, that the additions made by CPC will not come under the ambit of provisions of sections

GLITTERS FOREVER HOUSE KEEPING SERVICE PRIVATE LIMITED,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, both the appeals are allowed for statistical purpose

ITA 99/ASR/2023[2018-19]Status: DisposedITAT Amritsar06 Jul 2023AY 2018-19

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

For Appellant: Sh. Bashir Ahmad Lone, CAFor Respondent: Ms. Priyanka Singla, Sr. DR
Section 143(1)Section 143(1)(a)Section 36Section 36(1)Section 36(1)(va)

disallowance of Rs 34,96,001.00 u/s 36(1) (va) of the Act. it is submitted, that the additions made by CPC will not come under the ambit of provisions of sections

KHYBER INDUSTRIES PRIVATE LIMITED ,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, SRINAGAR

In the result, the appeal of the assessee bearing ITA No

ITA 31/ASR/2022[2018-19]Status: DisposedITAT Amritsar21 Mar 2023AY 2018-19

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

Section 115JSection 139(1)Section 143(1)Section 2(24)Section 250oSection 36(1)Section 36(1)(va)Section 43B

disallowance of Rs. 83, 21, 928/- invoking the provisions of section 36(1) (va) read with section 2(24) (x) on account

INDU MAHAJAN,AMRITSAR vs. DEPUTY COMMISSIONER OF TAX CIRCLE-5 , AMRITSAR

In the result, the appeal of the assessee bearing no

ITA 243/ASR/2023[2017-18]Status: DisposedITAT Amritsar08 Nov 2023AY 2017-18

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

Section 139(1)Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

disallowed employer share of Provident Fund amounting to Rs. 162184 paid after the due date under the EPF Act but before the due date of filing of return.The learned CIT(A) has wrongly disallowedEmployer share of EPF u/s 36(1)(va) as the said section

THE AZAD NAKODAR BUS SERVICE PRIVATE LIMITED,NAKODAR vs. DEPUTY COMMSSIONER OF INCOME TAC CIRCL-4E, JALANDHAR

In the result, appeal of the assessee is dismissed

ITA 107/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Feb 2023AY 2018-19

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

Section 40(3)Section 40A(3)

36) Since the payment is covered under Rule 6 DD (b) of u/s Act, it is prayed that the disallowance u/s 40(3) of the act amounting to Rs.4374133/- may please along with demand be deleted. Even no cash payment 4 The Azad Nakodar Bus S. P. Ltd. v. Dy. CIT is given to agent Shashi Bhushan