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849 results for “disallowance”+ Section 36clear

Sorted by relevance

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Key Topics

Section 36(1)(va)106 Addition to Income82 Section 26369 Disallowance66 Section 143(1)56 Section 43B56 Section 139(1)45 Section 143(3)35 Deduction33 Section 147

AMIT SINGH,BHIWADI (ALWAR) vs. DCIT, CPC- BENGALURU, CPC- BENGALURU

In the result, the appeal of the assessees is allowed

ITA 284/JPR/2021[2018-2019]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-2019

For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a

Section 143(1)Section 2(24)Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

TRANSINDIA NONWOVENS PVT. LTD.,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessees is allowed

ITA 267/JPR/2021[2018-19]Status: Disposed

Showing 1–20 of 849 · Page 1 of 43

...

27

Condonation of Delay16

ITAT Jaipur

29 Mar 2022

AY 2018-19

For Appellant: Shri B.P.Mundra (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a

Section 139(1)Section 143(1)Section 2(24)(x)Section 24Section 36(1)(va)Section 438Section 43B

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

NIRMAL KUMAR BARDIYA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 260/JPR/2021[2017-18]Status: DisposedITAT Jaipur05 May 2022AY 2017-18

For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Paul, Addl. CIT

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallow the employees contribution to by clarifying that provisions of section 43B shall not apply. It was also clarified in Memo explaining the provisions in the Finance Bill, 2021 under the head rationalization of various provision that the said explanations to section 36

DEVI SHANKER,JAIPUR, RAJASTHAN vs. DCIT, CPC, BANGALORE, BANGALORE, KARNATAKA

In the result, all these appeals of the assessees are allowed

ITA 35/JPR/2022[2018-19]Status: DisposedITAT Jaipur01 Mar 2022AY 2018-19

For Appellant: Shri Surendra Shah (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

Section 143(1)Section 2(24)(x)Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

GROUP ZERO,JAIPUR vs. INCOME TAX OFFICER WARD 6(2), JAIPUR , JAIPUR

In the result, all these appeals of the assessees are allowed

ITA 250/JPR/2021[2018-19]Status: DisposedITAT Jaipur01 Mar 2022AY 2018-19

For Appellant: Shri Surendra Shah (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

Section 143(1)Section 2(24)(x)Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

KARNI KEHAR SECURITY CO-OPERATIVE SOCIETY LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1, JAIPUR

In the result, all these appeals of the assessees are allowed

ITA 310/JPR/2021[2019-20]Status: DisposedITAT Jaipur01 Mar 2022AY 2019-20

For Appellant: Shri Surendra Shah (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

Section 143(1)Section 2(24)(x)Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

AMBA TECH ENGINEERING,JAIPUR vs. ITO, BHIWADI

In the result, the appeal of the assessees is allowed

ITA 243/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19

For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a

Section 143(1)Section 2(24)Section 234BSection 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

OCEAN EXIM INDIA PRIVATE LTD,JAIPUR vs. ITO WARD 1(2), JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 37/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Prabha Rana (Adv.)For Respondent: Ms Monisha Choudhary (Addl. CIT)

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

disallowance made U/s 143(1) on account of assessee’s failure to pay the employee’s contribution of PF/ESI within the prescribed due dates as per Section 36

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

ITA 291/JPR/2017[2013-14]Status: DisposedITAT Jaipur13 May 2022AY 2013-14

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

disallowance could be made under section 36(1)(iii) but a disallowance was to be made in terms of section

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

ITA 744/JPR/2018[2014-15]Status: DisposedITAT Jaipur13 May 2022AY 2014-15

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

disallowance could be made under section 36(1)(iii) but a disallowance was to be made in terms of section

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

ITA 201/JPR/2017[2012-13]Status: DisposedITAT Jaipur13 May 2022AY 2012-13

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)

Section 40A(2)(b)

disallowance could be made under section 36(1)(iii) but a disallowance was to be made in terms of section

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

ITA 24/JPR/2022[2017-18]Status: DisposedITAT Jaipur22 Feb 2022AY 2017-18

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

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

disallowed under Section 43B or under Section 36(1 )(va) of the IT Act" • CIT vs.Jaipur Vidyut Vitran Nigam Ltd. [2014] 49 taxmann.com

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR RAJASTHAN vs. ADIT, CPC, BENGALURU/ DCIT, CR.1 JAIPUR, BENGALURU, KARNATAKA

In the result, all these appeals of the assessees are allowed

ITA 18/JPR/2022[2018-19]Status: DisposedITAT Jaipur22 Feb 2022AY 2018-19

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

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

disallowed under Section 43B or under Section 36(1 )(va) of the IT Act" • CIT vs.Jaipur Vidyut Vitran Nigam Ltd. [2014] 49 taxmann.com

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

ITA 25/JPR/2022[2018-19]Status: DisposedITAT Jaipur22 Feb 2022AY 2018-19

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

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

disallowed under Section 43B or under Section 36(1 )(va) of the IT Act" • CIT vs.Jaipur Vidyut Vitran Nigam Ltd. [2014] 49 taxmann.com

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

ITA 26/JPR/2022[2019-20]Status: DisposedITAT Jaipur22 Feb 2022AY 2019-20

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

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

disallowed under Section 43B or under Section 36(1 )(va) of the IT Act" • CIT vs.Jaipur Vidyut Vitran Nigam Ltd. [2014] 49 taxmann.com

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. ADIT,CPC,BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

ITA 33/JPR/2022[2019-20]Status: DisposedITAT Jaipur22 Feb 2022AY 2019-20

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

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

disallowed under Section 43B or under Section 36(1 )(va) of the IT Act" • CIT vs.Jaipur Vidyut Vitran Nigam Ltd. [2014] 49 taxmann.com

THE EARTH HOUSE RESORTS LLP, JAIPUR,JAIPUR vs. ITO, WD-2(3), JAIPUR

In the result, all these appeals of the assessees are allowed

ITA 28/JPR/2022[2019-22]Status: DisposedITAT Jaipur22 Feb 2022AY 2019-22

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a

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

disallowed under Section 43B or under Section 36(1 )(va) of the IT Act" • CIT vs.Jaipur Vidyut Vitran Nigam Ltd. [2014] 49 taxmann.com

AJEET SINGH,JAIPUR vs. ITO WD 6(1), JAIPUR

In the result, the appeal of the assessees is allowed

ITA 263/JPR/2021[2017-18]Status: DisposedITAT Jaipur25 Apr 2022AY 2017-18

For Appellant: NoneFor Respondent: Ms. Monisha Choudhary (JCIT) a

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

DOLCAS BOTANOSYS PVT. LTD. BIKANER,BIKANER vs. ADIT, CPC, BANGLORE/ACIT, C-1 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 50/JPR/2022[2018-19]Status: DisposedITAT Jaipur11 May 2022AY 2018-19

For Appellant: Shri Amit Kothari, CAFor Respondent: Smt. Runi Pal, Addl. CIT

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” Para 24: “Accordingly, the substantial question

RMC GEMS INDIA LTD,JAIPUR vs. ADIT, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

ITA 259/JPR/2021[2018-19]Status: DisposedITAT Jaipur05 May 2022AY 2018-19

For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Paul, Addl. CIT

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallow the employees contribution to by clarifying that provisions of section 43B shall not apply. It was also clarified in Memo explaining the provisions in the Finance Bill, 2021 under the head rationalization of various provision that the said explanations to section 36