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7 results for “disallowance”+ Section 43Bclear

Sorted by relevance

Delhi1,333 Mumbai988 Bangalore531 Kolkata436 Chennai410 Pune212 Hyderabad174 Jaipur174 Raipur139 Ahmedabad117 Indore79 Visakhapatnam60 Chandigarh54 Surat40 Nagpur32 Guwahati29 Lucknow27 Cochin27 Amritsar23 Rajkot22 Cuttack20 Jabalpur18 SC13 Ranchi12 Patna12 Panaji11 Dehradun7 Agra5 Jodhpur5 Allahabad3 A.K. SIKRI N.V. RAMANA1 Varanasi1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 43B10 Disallowance7 Section 36(1)(va)6 Section 14A4 Section 143(3)4 Section 44B3 Addition to Income3 Section 1422 Section 271(1)(c)2 Deduction

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

disallowance of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act. Aggrieved, the assessee filed appeals before

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

2

Section 43B

disallowance of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act. Aggrieved, the assessee filed appeals before

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)

Disallowance of employees’ contribution in EPF and ECGI under section 36(1)(va) r.w.s.2(24)(x) and 43B of the Act. (iii) Disallowance

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)

Disallowance of employees’ contribution in EPF and ECGI under section 36(1)(va) r.w.s.2(24)(x) and 43B of the Act. (iii) Disallowance

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

KISAN SAHKARI CHINI MILLS LIMITED, GADARPUR,GADARPUR vs. DCIT, CIRCLE-2(2)(1), KASHIPUR

Appeal is allowed

ITA 101/DDN/2025[2014-15]Status: DisposedITAT Dehradun13 Jan 2026AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Ms. Gurkiran Kaur, CAFor Respondent: Sh. Amar Pal Singh, Sr. DR

Section 143(3)Section 271(1)(c)Section 43B

section 43B “unpaid leave encashment amount” outstanding in the balance sheet to the tune of Rs.47,67,222/- which has attained finality. Both the learned lower authorities hold in this factual backdrop that the above disallowance

ACIT, DEHRADUN vs. M/S. SCHLUMBERGER SOLUTIONS PVT. LTD., GURGAON

In the result, the M.A. filed by the assessee is allowed

ITA 3266/DEL/2017[2010-11]Status: DisposedITAT Dehradun30 Mar 2026AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode] M.A.No.2/Ddn/2022 [In Ita No.3266/Del/2017] [Assessment Year : 2010-11] M/S. Schlumberger Vs Acit Solutions Pvt.Ltd., Circle-2, 13-A, 14Th Floor, Building No.10, Subhash Road, Tower Cdlf, Cyber City, Dehradun Phase-Ii, Gurgaon, Haryana Pan-Aaics0296H Appellant Respondent

Section 43BSection 44B

disallowance made u/s 43B towards unpaid service tax liability. However, the Co-ordinate Bench while deciding the appeal in para 2 of the order, has misunderstood the issue and observed as under:- 2. “The only issue involved in this case whether service tax is negligible in the course of Revenue for computing the profits under presumptive basis of provision