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2,013 results for “disallowance”+ Section 36clear

Sorted by relevance

Mumbai7,682Delhi6,960Bangalore2,335Chennai2,247Kolkata2,013Ahmedabad1,801Pune1,336Jaipur1,170Hyderabad1,133Chandigarh767Indore659Surat450Cochin427Visakhapatnam402Amritsar316Raipur312Rajkot261Cuttack253Nagpur242Karnataka228Lucknow196Jodhpur140Guwahati132Agra127Ranchi100Telangana88Allahabad86Panaji73SC73Calcutta61Jabalpur57Patna48Kerala33Dehradun32Varanasi31Punjab & Haryana15Rajasthan7Himachal Pradesh5Orissa3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh1RANJAN GOGOI PRAFULLA C. PANT1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1ASHOK BHAN DALVEER BHANDARI1MADAN B. LOKUR S.A. BOBDE1Tripura1H.L. DATTU S.A. BOBDE1A.K. SIKRI N.V. RAMANA1

Key Topics

Addition to Income65Section 143(3)63Disallowance60Section 14A50Section 36(1)(va)36Section 43B32Section 143(1)32Deduction32Section 25028Section 147

KATHLEEN CONFECTIONERS,KOLKATA vs. DCIT, CIR-32, KOLKATA. , KOLKATA

In the result, appeal of the assessee is dismissed

ITA 1187/KOL/2023[2019-20]Status: DisposedITAT Kolkata09 Jan 2024AY 2019-20

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri N. S. Saini, Advocate & Shri SonuFor Respondent: Shri Loviesh Shelley, JCIT, DR
Section 143(1)Section 2(24)Section 3Section 36(1)Section 36(1)(va)Section 43B

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section

Showing 1–20 of 2,013 · Page 1 of 101

...
24
Section 26323
Depreciation15

ALLAHABAD BANK,KOLKATA vs. A.C.I.T.,CIRCLE-6, KOLKATA

In the result, assessee’s appeal No

ITA 1803/KOL/2009[2003-04]Status: DisposedITAT Kolkata03 Feb 2016AY 2003-04

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

section 36(1)(vii). 2. That the learned CIT(A) has erred in holding that the debts written off by the non-rural branches of the bank are also to be adjusted against the provision allowed u/s. 36(1)(viia). 3. That the Learned CIT(A) has erred in confirming the disallowances

ALLAHABAD BANK,KOLKATA vs. A.C.I.T.,CIRCLE-6, KOLKATA

In the result, assessee’s appeal No

ITA 1802/KOL/2009[2003-04]Status: DisposedITAT Kolkata03 Feb 2016AY 2003-04

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmed

Section 115JSection 143(3)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

section 36(1)(vii). 2. That the learned CIT(A) has erred in holding that the debts written off by the non-rural branches of the bank are also to be adjusted against the provision allowed u/s. 36(1)(viia). 3. That the Learned CIT(A) has erred in confirming the disallowances

SINGHANIA & SONS (P) LTD,KOLKATA vs. ACIT, CIR. 10(2), KOLKATA

In the result, appeal of the assessee is treated as partly allowed

ITA 412/KOL/2021[2017-18]Status: DisposedITAT Kolkata06 Dec 2021AY 2017-18

Bench: Shri P.M. Jagtap, Hon’Ble Vice-, Kz) Assessment Year: 2017-18 Singhania & Sons Pvt. Ltd…………...............................................................………………….............Appellant 3D, Duckback House 41, Shakespeare Sarani Kolkata – 700 017 [Pan : Aadcs 6078 A] Vs. Commissioner Of Income Tax (Appeals)- Nfac...............................................………..…......Respondent Appearances By: Shri Manoj Katarua, Advocate, Appeared On Behalf Of The Assessee. Shri Biswanath Das, Addl. Cit, D/R, Appearing On Behalf Of The Revenue.

Section 14ASection 250

36(1)(va) of the Act and Rs. 30,68,583/- being employers' contribution under being employers' contribution under Section 43B of the Act. CIT(A) deleted the addition by holding that the assessee Section 43B of the Act. CIT(A) deleted the addition by holding that the assessee Section 43B of the Act. CIT(A) deleted the addition

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 387/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

disallowance made 43B read with section u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 277/KOL/2016[2010-2011]Status: DisposedITAT Kolkata29 Jul 2016AY 2010-2011

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 131Section 133ASection 143(3)Section 145(3)Section 263Section 40

disallowance is neither erroneous nor prejudicial to the interest of the Revenue calling for revision under section 263. These contentions raised by the ld. counsel for the assessee are summarized below:- (i) The amount in question representing disbursal of prize monies on lottery tickets was paid by the assessee to the stockists as reimbursement on behalf of the Royal Government

DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

ITA 320/KOL/2021[2015-16]Status: DisposedITAT Kolkata28 Feb 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

Section 139(1)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

disallowance under section 36(1)(va) of the Act to only those payments made beyond the due date of filing

DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

ITA 321/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Feb 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

Section 139(1)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

disallowance under section 36(1)(va) of the Act to only those payments made beyond the due date of filing

M/S BALAJI EXPORT CORPORATION,KOLKATA vs. DCIT, CIR. 29, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 530/KOL/2021[2019-20]Status: DisposedITAT Kolkata10 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey] Assessment Year: 2019-20

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

disallowing delayed deposit of employees contribution towards PF and ESI amounting to Rs.3,61,241/-by invoking the provision of section 36

DCIT,CIRCLE-6, KOLKATA, KOLKATA vs. WEST BENGAL INDUSTRIAL DEVELOPMENT CORPORATION LTD., KOLKATA

In the result, the appeals being ITA Nos

ITA 1376/KOL/2009[2002-03]Status: DisposedITAT Kolkata16 Dec 2015AY 2002-03

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 143(3)Section 254

disallowance under section 14A to 5% of the exempt income. Grounds No. 4 & 5 of the assessee’s appeal are thus partly allowed. 30. As regards the issue involved in Ground No. 6 relating to the reduction of assessee’s claim for bad debts by a sum of Rs.86,23,118/- being provision created under section 36

FRONTIER TEXTILES (P) LTD. ,HOWRAH vs. DCIT,CIR-1(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is partly allowed

ITA 710/KOL/2023[2014-15]Status: DisposedITAT Kolkata14 Dec 2023AY 2014-15

Bench: Shri Rajesh Kumar& Shri Sonjoy Sarma]

disallowance of Rs. 2,13,086/- by the Ld. CIT(A) as made by the AO in respect of PF/ESI u/s 2(24)(x) read with Section 36

DESANA POLY PLASTIC INDUSTRIES,KOLKATA vs. ACIT, CIR. 34, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 452/KOL/2021[2017-18]Status: DisposedITAT Kolkata28 Feb 2022AY 2017-18

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

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

disallowing the sum of Rs. 10,946/- being contribution of employees’ share towards ESI, PF, Superannuation Fund or any other fund set up for the welfare of the employee u/s 36(1)(va) read with Section

NAVEEN MERICO ENGINEERING CO. PVT. LTD. ,KOLKATA vs. ACIT,CIR. 12(1), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 424/KOL/2021[2017-18]Status: DisposedITAT Kolkata15 May 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: N o n eFor Respondent: Shri Bibekananda Madhu, JCIT, Sr. DR
Section 250Section 36Section 36(1)(va)Section 43B

Disallowance of employees' contribution to EPF & ESI u/s 36(1)(va) of the I.T. Act, 1961. 2. That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in confirming the addition u/s 36(v)(a) at Rs. 11,12,290/- on the basis of retrospective amendment, as per changes made in Finance Bill

DIAMOND ENGINEERING ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, appeal of the assessee is allowed for statistical purposes

ITA 472/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey] I.T.A. No. 472 & 473/Kol/2021 Assessment Years: 2018-19 & 2019-20 Diamond Engineering Vs. Dcit, Cpc, Bengaluru (Pan:Aacfd5820F) Appellant Respondent

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

disallowance is warranted. The CIT(A) erred in referring to the Amendment brought in by Finance Act 2021 w.e.f. 01.04.2021 which inserted an Explanation to section 36

DIAMOND ENGINEERING ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, appeal of the assessee is allowed for statistical purposes

ITA 473/KOL/2021[2019-20]Status: DisposedITAT Kolkata16 Feb 2022AY 2019-20

Bench: Shri A. T. Varkey] I.T.A. No. 472 & 473/Kol/2021 Assessment Years: 2018-19 & 2019-20 Diamond Engineering Vs. Dcit, Cpc, Bengaluru (Pan:Aacfd5820F) Appellant Respondent

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

disallowance is warranted. The CIT(A) erred in referring to the Amendment brought in by Finance Act 2021 w.e.f. 01.04.2021 which inserted an Explanation to section 36

SHRI TARIT KUMAR GHOSH,KOLKATA vs. A.O. CPC, BANGALORE

In the result, appeals of the assessee are allowed for statistical purposes

ITA 500/KOL/2021[2019-20]Status: DisposedITAT Kolkata16 Feb 2022AY 2019-20

Bench: Shri A. T. Varkey] I.T.A. No. 499 & 500/Kol/2021 Assessment Years: 2018-19 & 2019-20 Shri Tarit Kumar Ghosh Vs. Dcit, Cpc, Bengaluru (Pan: Adhpg7436L) Appellant Respondent

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

disallowance is warranted. The CIT(A) erred in referring to the Amendment brought in by Finance Act 2021 w.e.f. 01.04.2021 which inserted an Explanation to section 36

SHYAMAL BANERJEE,PURULIA vs. CPC, , BANGALORE

In the result, appeal of the assessee is allowed for statistical purposes

ITA 502/KOL/2021[502]Status: DisposedITAT Kolkata16 Feb 2022

Bench: Shri A. T. Varkey] I.T.A. No. 502/Kol/2021 Assessment Years: 2018-19 Shyamal Banerjee Vs. Cit(A), Nfac, Delhi (Pan:Adupb0408N) Appellant Respondent

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

disallowance is warranted. The CIT(A) erred in referring to the Amendment brought in by Finance Act 2021 w.e.f. 01.04.2021 which inserted an Explanation to section 36

EARTHBAGS EXPORT (P) LTD.,KOLKATA vs. ITO, WARD-4(4), KOLKATA

In the result, appeal of the assessee is allowed for statistical purposes

ITA 574/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey, Jm]

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

disallowance is warranted. The CIT(A) erred in referring to the Amendment brought in by Finance Act 2021 w.e.f. 01.04.2021 which inserted an Explanation to section 36

SHRI TARIT KUMAR GHOSH,KOLKATA vs. A.O. CPC, BANGALORE

In the result, appeals of the assessee are allowed for statistical purposes

ITA 499/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey] I.T.A. No. 499 & 500/Kol/2021 Assessment Years: 2018-19 & 2019-20 Shri Tarit Kumar Ghosh Vs. Dcit, Cpc, Bengaluru (Pan: Adhpg7436L) Appellant Respondent

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

disallowance is warranted. The CIT(A) erred in referring to the Amendment brought in by Finance Act 2021 w.e.f. 01.04.2021 which inserted an Explanation to section 36

JAYANTA CHAKRABORTY,DURGAPUR vs. ITO, WARD 1(2), DURGAPUR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 568/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey, Jm]

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

disallowance is warranted. The CIT(A) erred in referring to the Amendment brought in by Finance Act 2021 w.e.f. 01.04.2021 which inserted an Explanation to section 36