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614 results for “disallowance”+ Section 36(1)clear

Sorted by relevance

Delhi3,398 Mumbai3,245 Chennai894 Bangalore692 Ahmedabad638 Jaipur614 Kolkata575 Hyderabad559 Pune400 Chandigarh345 Indore314 Raipur239 Cochin188 Surat187 Visakhapatnam172 Rajkot172 Amritsar161 Nagpur117 Lucknow95 SC87 Guwahati84 Jodhpur73 Ranchi68 Allahabad62 Cuttack58 Panaji55 Agra38 Patna38 Jabalpur28 Dehradun27 Varanasi12 A.K. SIKRI ROHINTON FALI NARIMAN2 MADAN B. LOKUR S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 RANJAN GOGOI PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income72 Section 36(1)(va)65 Section 143(3)55 Disallowance55 Section 14A37 Deduction34 Section 143(1)33 Section 26331 Section 25028 Section 36(1)(iii)

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

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

disallowing an adjustment under section\n141(1)(a)(iv) read with section 36 (1)(va) of the IT Act in respect

Showing 1–20 of 614 · Page 1 of 31

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25

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 574/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)

1)(va), read with section 2(24) and 43B of the Income Tax Act – Employee’s contributions (PF/ESI) – High Court by impugned order held that Tribunal was correct in deleting disallowance made under section 36

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 605/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)

1)(va), read with section 2(24) and 43B of the Income Tax Act – Employee’s contributions (PF/ESI) – High Court by impugned order held that Tribunal was correct in deleting disallowance made under section 36

SM WORKFORCE PRIVATE LIMITED,BHIWADI vs. ITO, WARD, BHIWADI

In the result, all the three appeals of the assessee in ITA No

ITA 426/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

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

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 1Section 139(1)Section 143Section 154Section 2Section 3Section 36(1)Section 36(1)(va)Section 43BSection 44A

1)(va), read with section 2(24) and 43B of the Income Tax Act – Employee’s contributions (PF/ESI) – High Court by impugned order held that Tribunal was correct in deleting disallowance made under section 36

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 96/JPR/2023[2017-18]Status: DisposedITAT Jaipur14 Jul 2023AY 2017-18

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

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri A.S. Nehra, Addl.CIT

Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

DISALLOWANCE U/S 36(1)(va) OUTSIDE THE NO. 2 PURVIEW OF SECTION 143(1) 1. SUBMISSION 1. The proviso to Section

TAB INDIA GRANITES PRIVATE LIMITED ,JAIPUR vs. DCIT CIRCLE 1, JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 136/JPR/2023[2017-18]Status: DisposedITAT Jaipur04 Jul 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Runi Pal, Addl.CIT

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

1)(va), read with section 2(24) and 43B of the Income Tax Act – Employee’s contributions (PF/ESI) – High Court by impugned order held that Tribunal was correct in deleting disallowance made under section 36

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, appeals of the assessee are dismissed

ITA 436/JPR/2022[2019-20]Status: DisposedITAT Jaipur24 May 2023AY 2019-20

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

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

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

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

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6 , JAIPUR

In the result, appeals of the assessee are dismissed

ITA 435/JPR/2022[2018-19]Status: DisposedITAT Jaipur24 May 2023AY 2018-19

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

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

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

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

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6, JAIPUR , JAIPUR

In the result, appeals of the assessee are dismissed

ITA 437/JPR/2022[2020-21]Status: DisposedITAT Jaipur24 May 2023AY 2020-21

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

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

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

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

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

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

disallowed and added to the total income of the assessee.” Issue no. 2 The contribution of employees should have been deposited as per dates prescribed in ESI/PF Act. Thus, in terms of provisions of section 36(1

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

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

disallowed and added to the total income of the assessee.” Issue no. 2 The contribution of employees should have been deposited as per dates prescribed in ESI/PF Act. Thus, in terms of provisions of section 36(1

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

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

disallowed and added to the total income of the assessee.” Issue no. 2 The contribution of employees should have been deposited as per dates prescribed in ESI/PF Act. Thus, in terms of provisions of section 36(1

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 under section 36(1)(va) of the Act in 143(1)(a). Further, there are divergent views being

DCIT CIRCLE-6, JAIPUR, NCRB JAIPUR vs. KANDARP TRADELINKS AND SERVICES PRIVATE LIMITED, V K I JAIPUR

In the result, the appeal of the revenue is allowed,

ITA 560/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

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

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 143(1)Section 250(5)Section 36(1)(va)

disallowance of Rs. 3, 9, 227 / (- i) * s accordingly deleted. 8. Ground NO.1 In this regard, the appellant has raised the ground that "In the facts and under the circumstances of the case, Central Processing Centre has erred in law while processing return u/s 143(1)(a) by making an addition under section 2(24)(x) read with section 36

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. KANDARP TRADELINKS AND SERVICES PRIVATE LIMITED, VKI, JAIPUR

In the result, the appeal of the revenue is allowed,

ITA 561/JPR/2023[2021-22]Status: DisposedITAT Jaipur18 Dec 2023AY 2021-22

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

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 143(1)Section 250(5)Section 36(1)(va)

disallowance of Rs. 3, 9, 227 / (- i) * s accordingly deleted. 8. Ground NO.1 In this regard, the appellant has raised the ground that "In the facts and under the circumstances of the case, Central Processing Centre has erred in law while processing return u/s 143(1)(a) by making an addition under section 2(24)(x) read with section 36

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

In the result, appeals of the above mentioned assessee's are dismissed

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19

For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT

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

disallowance as per Section 36(1)(va).", "result": "Dismissed", "sections": [ "143(1)", "36(1)(va)", "43B", "2(24)(x)" ], "issues

NIMBUS PIPES LIMITED,JAIPUR vs. ACIT CIRCLE-4, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 384/JPR/2022[2019-20]Status: DisposedITAT Jaipur16 Feb 2023AY 2019-20

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

For Appellant: Shri Rohit Badaya (C.A.)For Respondent: Shri R.S. Meel (JCIT)

Section 154Section 36(1)(va)

1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act. 2. The Hon'ble jurisdiction

SHRI MADHOPUR KRAYA VIKRAYA SAHKARI SAMITI LIMITED,SHRIMADHOPUR vs. INCOME TAX OFFICER, NEEM KA THANA, NEEM KA THANA

In the result, all the three appeals of the assessee in ITA No

ITA 749/JPR/2023[2014-15]Status: DisposedITAT Jaipur27 May 2024AY 2014-15

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

For Appellant: Shri Vedant Agrawal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a

Section 143(2)Section 143(3)Section 36Section 80P(2)(a)Section 80P(2)(d)

1)(va), read with section 2(24) and 43B of the Income Tax Act – Employee’s contributions (PF/ESI) – High Court by impugned order held that Tribunal was correct in deleting disallowance made under section 36

BRAHAM PARKASH YADAV,BHIWADI, ALWAR vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, all the three appeals of the assessee in ITA No

ITA 439/JPR/2022[2020-21]Status: DisposedITAT Jaipur26 May 2023AY 2020-21

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

For Appellant: Shri Praveen Kumar Garg (C.A.)For Respondent: Ms Monisha Choudhary (Addl. CIT) a

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

disallowance u/s 43B rws Sec 36(1)(va) of the contribution of PF & ESI belated in terms of section 36

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 94/JPR/2023[2017-18]Status: DisposedITAT Jaipur03 May 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. RuniPal, Addl. CIT-DR

Section 2Section 28Section 36(1)Section 36(1)(va)Section 43B

disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld AR has submitted that as the amount is not allowable under section 36(1