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7 results for “disallowance”+ Section 36(1)(va)clear

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Key Topics

Section 36(1)(va)12 Section 143(1)10 Disallowance7 Section 43B6 Section 14A4 Addition to Income4 Section 143(3)2 Section 1422 Section 2502 Depreciation

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT DEHRADUN

In the result, both appeals of the assessee are dismissed as above

ITA 95/DDN/2023[2017-18]Status: DisposedITAT Dehradun21 Feb 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowance under section 43Brws 36(1)(va) of the Income Tax Act, 1961 (hereinafter, the ‘Act’). 4. The relevant facts

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, both appeals of the assessee are dismissed as above

ITA 96/DDN/2023[2018-19]Status: DisposedITAT Dehradun21 Feb 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

2

Section 43B

disallowance under section 43Brws 36(1)(va) of the Income Tax Act, 1961 (hereinafter, the ‘Act’). 4. The relevant facts

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

ITA 908/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 142Section 143(3)Section 14ASection 36(1)(va)

36(1)(va) r.w.s.2(24)(x) of the Act. (ii) Disallowance of interest of Rs.50,50,442/- on Government loans/ advances (iii) Disallowance of interest of Rs.65,56,936/- on earmarked fund (iv) Disallowance of interest under section

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

ITA 1200/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 142Section 143(3)Section 14ASection 36(1)(va)

36(1)(va) r.w.s.2(24)(x) of the Act. (ii) Disallowance of interest of Rs.50,50,442/- on Government loans/ advances (iii) Disallowance of interest of Rs.65,56,936/- on earmarked fund (iv) Disallowance of interest under section

DCIT, CIRCLE-1(1)(1), SUBHASH ROAD vs. UJVN LIMITED, GMS ROAD

ITA 126/DDN/2025[2017-18]Status: DisposedITAT Dehradun27 Nov 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(1)Section 250Section 36(1)(va)

disallowance. 9. Against the said order, the assessee is in appeal before the Tribunal wherein following grounds of appeal are taken. “1. That having regard to the foots and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO/CPC in assuming jurisdiction u/s 143(1) which

M/S UJVN LIMITED ,UTTARAKHAND vs. DEPUTY COMMISSIONER OF INCOME TAX, UTTARAKHAND

ITA 127/DDN/2025[2024-25]Status: DisposedITAT Dehradun27 Nov 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(1)Section 250Section 36(1)(va)

disallowance. 9. Against the said order, the assessee is in appeal before the Tribunal wherein following grounds of appeal are taken. “1. That having regard to the foots and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO/CPC in assuming jurisdiction u/s 143(1) which

HIMANSHU SHUKLA,RUDRAPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , BANGALORE

In the result, appeal of the assessee is dismissed

ITA 30/DDN/2021[2018-2019]Status: DisposedITAT Dehradun17 Aug 2023AY 2018-2019

Section 139(1)Section 154Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

disallowance made on account of employee’s contribution to Provident Fund and Employee State Insurance in the facts and circumstances of the instant case. 4. We have heard rival submissions and perused the materials available on record. This issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate