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2 results for “capital gains”+ Section 120(4)(b)clear

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Section 43B8 Section 36(1)(va)8 Section 139(1)4 Section 22 Section 143(1)2 Section 1542 Deduction2 Disallowance2 Addition to Income2

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

4 thereto) The same are unambiguously worded. They clarify, with a view to remove any doubt in the matter, that s. 36(1)(va) and s. 43B operate in different fields. While that to the former clarifies the ‘due date’ u/s. 36(1)(va) to be that under the relevant statute, i.e., under which the deposit of the contributions

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

NIKHIL MOHINE,PARASIA vs. COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

NIKHIL MOHINE,PARASIA vs. COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR