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33 results for “disallowance”+ Section 43Bclear

Sorted by relevance

Delhi1,719Mumbai1,526Kolkata804Bangalore638Chennai610Jaipur289Pune287Ahmedabad182Hyderabad175Raipur139Chandigarh133Indore123Nagpur91Surat90Lucknow79Cuttack67Visakhapatnam61Cochin55Amritsar33Guwahati31Rajkot28Karnataka26Telangana18Jabalpur18Ranchi15Patna14SC13Panaji11Calcutta11Kerala9Dehradun8Agra5Jodhpur5Punjab & Haryana4Himachal Pradesh3Allahabad3Rajasthan3A.K. SIKRI ROHINTON FALI NARIMAN1J&K1Varanasi1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 143(1)68Section 43B46Section 36(1)(va)44Section 139(1)44Section 3640Addition to Income26Disallowance25Section 15417Section 143(3)15Deduction

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

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

Showing 1–20 of 33 · Page 1 of 2

14
Section 250o13
Rectification u/s 1546

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

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

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

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

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

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

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

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

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

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

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

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

Section 43B: "Disallowance of unpaid statutory liability - Section 43B 35.2 Several cases have come to notice where taxpayers do not discharge

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

Section 43B: "Disallowance of unpaid statutory liability - Section 43B 35.2 Several cases have come to notice where taxpayers do not discharge

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

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

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

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)

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

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 is applicable to employee contribution. The employer contribution is covered u/s 43B

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

TILAK UTPADAN PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, the subject appeals of the assessees are allowed

ITA 38/ASR/2022[2019-20]Status: DisposedITAT Amritsar08 Sept 2022AY 2019-20

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

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

Section 36(1)(va) are applicable w.e.f 01.04.2021 i.e. from A.Y 2021-22 onwards, therefore, the same would not have any bearing on the case of the assessee before us i.e for Gurinder Kaur v. ITO & Ors A.Y 2019-20. Accordingly, as per settled position of law as laid down as per the aforementioned judicial pronouncements, we, conclude, that since

M/S KOSMO VEHICELS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD-5 (3), AMRITSAR

In the result, the subject appeals of the assessees are allowed

ITA 122/ASR/2022[2017-18]Status: DisposedITAT Amritsar08 Sept 2022AY 2017-18

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

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

Section 36(1)(va) are applicable w.e.f 01.04.2021 i.e. from A.Y 2021-22 onwards, therefore, the same would not have any bearing on the case of the assessee before us i.e for Gurinder Kaur v. ITO & Ors A.Y 2019-20. Accordingly, as per settled position of law as laid down as per the aforementioned judicial pronouncements, we, conclude, that since

SMT. GURINDER KAUR,AMRITSAR vs. INCOME TAX OFFICER WARD-2 (1), AMRITSAR

In the result, the subject appeals of the assessees are allowed

ITA 159/ASR/2022[2017-18]Status: DisposedITAT Amritsar08 Sept 2022AY 2017-18

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

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

Section 36(1)(va) are applicable w.e.f 01.04.2021 i.e. from A.Y 2021-22 onwards, therefore, the same would not have any bearing on the case of the assessee before us i.e for Gurinder Kaur v. ITO & Ors A.Y 2019-20. Accordingly, as per settled position of law as laid down as per the aforementioned judicial pronouncements, we, conclude, that since

TILAK UTPADAN PRIVATE LIMITED,JALANDHAR vs. DCIT, CIRCLE-3, JALANDHAR

In the result, the subject appeals of the assessees are allowed

ITA 37/ASR/2022[2018-19]Status: DisposedITAT Amritsar08 Sept 2022AY 2018-19

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

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

Section 36(1)(va) are applicable w.e.f 01.04.2021 i.e. from A.Y 2021-22 onwards, therefore, the same would not have any bearing on the case of the assessee before us i.e for Gurinder Kaur v. ITO & Ors A.Y 2019-20. Accordingly, as per settled position of law as laid down as per the aforementioned judicial pronouncements, we, conclude, that since

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

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

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

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

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B

section 43B of the Act certain deductions are admissible only on payment basis. It is observed by the Board that some field officers disallow

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

disallowance of Rs 34,90,828/- u/s 40a(ia) is therefore deleted.” The ld. Counsel further in argument invited our attention inCBDTCircular 6.1 No. 13/2006 dated 13.12.2006. The relevant para is extracted as below:- “3. It is, therefore, clarified that the provisions of section 194C would apply in respect of a contract for supply of any article or thing