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2 results for “section 68”+ Section 36(1)(va)clear

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Key Topics

Section 36(1)(va)4Section 14A4Section 143(3)2Section 1422Disallowance2Addition to Income2

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)

68,009/- instead of returned loss of (-) Rs.76,05,926/- (ii) Disallowance of employees’ contribution in EPF and ECGI under section 36(1)(va

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: Disposed
ITAT Dehradun
09 May 2025
AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

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

68,009/- instead of returned loss of (-) Rs.76,05,926/- (ii) Disallowance of employees’ contribution in EPF and ECGI under section 36(1)(va