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5 results for “disallowance”+ Section 40Cclear

Sorted by relevance

Kolkata5 Cochin2 Hyderabad1 Chennai1

Key Topics

Section 37(1)12 Section 40C9 Section 36(1)(va)8 Section 270A6 Disallowance5 Section 1394 Section 43B4 Section 2(24)(x)4 Section 2503 Penalty3 Deduction2 Addition to Income2

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

ITA 2806/KOL/2025[2023-2024]Status: DisposedITAT Kolkata12 Feb 2026AY 2023-2024

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 250Section 270ASection 37(1)Section 40C

disallowance made of the expenditure in excess of limit prescribed under the IRDA Regulations read with Section 40C of the Insurance

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

ITA 2803/KOL/2025[2018-2019]Status: Disposed

ITAT Kolkata

12 Feb 2026

AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 250Section 270ASection 37(1)Section 40C

disallowance made of the expenditure in excess of limit prescribed under the IRDA Regulations read with Section 40C of the Insurance

NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

ITA 2804/KOL/2025[2018-2019]Status: DisposedITAT Kolkata12 Feb 2026AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 250Section 270ASection 37(1)Section 40C

disallowance made of the expenditure in excess of limit prescribed under the IRDA Regulations read with Section 40C of the Insurance

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

disallows the employees’ contribution made in PF and ESI if not made within the due date as prescribed by the respective statutes (PF and ESI Act). So after the amendment has been inserted according to ShriMiraj D Shah takes effect from 1st April, 2021 i.e AY 2021-22 and subsequent assessment year and if the remittance of PF/ESI Employees’ Contribution

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

disallows the employees’ contribution made in PF and ESI if not made within the due date as prescribed by the respective statutes (PF and ESI Act). So after the amendment has been inserted according to ShriMiraj D Shah takes effect from 1st April, 2021 i.e AY 2021-22 and subsequent assessment year and if the remittance of PF/ESI Employees’ Contribution