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744 results for “disallowance”+ Section 17(1)(va)clear

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Key Topics

Section 36(1)(va)66Disallowance62Section 143(1)41Addition to Income36Section 139(1)32Section 143(3)31Section 43B25Section 3623Section 143(1)(a)22

RAJESH KUMAR GARG,DELHI vs. ACIT,CIRCLE-49(1), DELHI

In the result, the ITA No

ITA 970/DEL/2025[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

17}.\n\n10. Further, in Section 143(1) (a) of the Act of 1961, the procedure to\nprocess the return in a given case is provided. Section 143(1)(a) is\nproduced hereunder reference:-\n\"Assessment\n143. (1) Where a return has been made under section 139, or in\nresponse to a notice under sub-section (1) of section

SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

Showing 1–20 of 744 · Page 1 of 38

...
Section 2(24)19
Deduction16
TDS8

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)

17. Therefore, once the auditor has mentioned the “actual” dates of ESI/PF remittance and the “due” dates of ESI/PF remittance by the assessee u/s 36(1)(va) of the Act at serial number 20(b) of the audit report, then, in our considered view, the requirement of section 143(1) of the Act viz. “disallowance

RSG SOLUTIONS PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-20(2), NEW DELHI

ITA 1478/DEL/2021[2019-20]Status: DisposedITAT Delhi22 Sept 2022AY 2019-20

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Shri Arvind Soni, CAFor Respondent: Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR
Section 139(1)Section 36(1)(va)Section 43Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

APEX INSURANCE CONSULTANT LTD,NEW DELHI vs. ITO WARD -3(1), NEW DELHI

ITA 4748/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

For Appellant: NoneFor Respondent: Sh. Kanav Bali, CIT DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

SONA FASHIONS INC,DELHI vs. ITO, WARD-29(5), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1217/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Aug 2022AY 2018-19

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

RAJAN BANQUET PVT.LTD.,MORADABAD vs. ACIT-1, MORADABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1427/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Aug 2022AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

TRUTUFF FACILITY MANAGEMENT PRIVATE LIMITED,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1851/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

VIKAS PUBLISHING HOUSE PRIVATE LIMITED,NEW DELHI vs. DCIT CPC, BENGALURU

ITA 1772/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

TRUTECH CONSTRUCTIONS PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1913/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

UTTAM INDUSTRIAL ENGINEERING PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-25(1), NEW DELHI

ITA 1911/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

TOSHIBA WATER SOLUTIONS & SERVICES PVT LTD,NEW DELHI vs. DCIT CIRCLE-27(2), NEW DELHI

ITA 1754/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

TECH AUTO PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1831/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

PUSHPA SHARMA,HARYANA vs. ITO, WARD-2(1), FARIDABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1473/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

HANS RUBBER & SPORTS PRIVATE LIMITED,MEERUT vs. DCIT, CIRCLE-1, MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 915/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

RAMA ROLLER FLOUR MILLS ,MEERUT vs. ITO, WARD-1(1)(1), MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

FLYING FABRICATION,NEW DELHI vs. ITO,WARD 1(4), GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1545/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jul 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

FARIDABAD SERVICE STATION,HARYANA vs. ITO, WARD-30(4), DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

RAVINDRA NATH SAHNI,NEW DELHI vs. ACIT CPC, NEW DELHI

ITA 1784/DEL/2020[2019-20]Status: DisposedITAT Delhi13 Jul 2022AY 2019-20

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs Acit, 51, Pashim Marg, Vsant Vihar, Cpc, New Delhi-110057 New Delhi (Appellant) (Respondent) Pan No. Abjps2875D Assessee By : Sh. A. K. Batra, Ca Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Shankar Gupta, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

MAGIC AUTO PVT. LTD. ,DELHI vs. CENTRAL CIRCLE 13 , DELHI

ITA 27/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jun 2022AY 2019-20

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 27/Del/2022 : Asstt. Year : 2019-20 Magic Auto Pvt. Ltd., Vs Adit, 7/56, Desh Bandhu Gupta Cpc, Road, Karol Bagh, Central Delhi, Delhi-110005 (Appellant) (Respondent) Pan No. Aaacm4873C Assessee By : Sh. Salil Kapoor, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 12.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va

UNITED COFFEE HOUSE,DELHI vs. ITO, WARD-52(4), DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 792/DEL/2022[2019-20]Status: HeardITAT Delhi08 Jun 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20 M/S. United Coffee House, Vs. Income Tax Officer, E-15, Connaught Place, Ward-52(4), Delhi Delhi Pan :Aaafu1260G (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1)(va