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289 results for “disallowance”+ Section 43Bclear

Sorted by relevance

Delhi1,719 Mumbai1,526 Kolkata804 Bangalore638 Chennai610 Pune293 Jaipur289 Hyderabad241 Ahmedabad188 Chandigarh179 Raipur149 Indore125 Visakhapatnam108 Nagpur97 Surat96 Amritsar95 Lucknow85 Agra68 Cuttack67 Cochin55 Guwahati31 Jabalpur29 Rajkot28 Karnataka26 Ranchi19 Telangana18 Jodhpur18 Allahabad15 Patna14 SC13 Panaji12 Calcutta11 Kerala9 Varanasi8 Dehradun8 Punjab & Haryana4 Himachal Pradesh3 Rajasthan3 A.K. SIKRI N.V. RAMANA1 J&K1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 36(1)(va)398 Section 143(1)212 Section 143(1)(a)124 Addition to Income93 Disallowance92 Deduction70 Section 43B64 Section 139(1)40 Section 36(1)35 Section 143(3)

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

ITA 198/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

disallowable under section 43B is not consistent with amount shown\nin Sl. No.11.h. Total amount disallowable under section 43B(total

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

Showing 1–20 of 289 · Page 1 of 15

...

25

Condonation of Delay8

ITA 197/JPR/2025[2019-20]Status: DisposedITAT Jaipur12 Nov 2025AY 2019-20

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

disallowable under section 43B is not consistent with amount shown in Sl.No.11.\nh. Total amount disallowable under section 43B

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

ITA 199/JPR/2025[2022-23]Status: DisposedITAT Jaipur12 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

disallowable under section 43B is not consistent with amount shown in Sl.No.11.\nh. Total amount disallowable under section 43B

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: DisposedITAT Jaipur29 Mar 2022AY 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

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

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

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

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

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

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

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

section 43B specifically to disallow the employees contribution to by clarifying that provisions of section 43B shall not apply. It was also

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 by AO by observing as under:- “8. I view of the aforesaid, it is amply clear that even prior to insertion of Explanation 2 in section 36(1)(va) and Explanation 5 in section 43B

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

ITA 72/JPR/2022[2019-20]Status: DisposedITAT Jaipur06 May 2022AY 2019-20

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Smt. Monisha Choudhary, JCIT

43B of the Act, no disallowance can be made. The ld. CIT(A)/NFAC did not accept this contention of the assessee and confirmed the disallowance by considering the amendment in Section

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

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

ITA 71/JPR/2022[2018-19]Status: DisposedITAT Jaipur06 May 2022AY 2018-19

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Smt. Monisha Choudhary, JCIT

43B of the Act, no disallowance can be made. The ld. CIT(A)/NFAC did not accept this contention of the assessee and confirmed the disallowance by considering the amendment in Section

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

section 43B specifically to disallow the employees contribution to by clarifying that provisions of section 43B shall not apply. It was also

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

43B of the Act, no disallowance is made. The ld. CIT(A)/NFAC did not accept this contention of the assessee and confirmed the disallowance by considering the amendment in Section

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

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