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1 result for “disallowance”+ Section 2(24)(viia)clear

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RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

ITA 142/LKW/2024[2012-13]Status: DisposedITAT Lucknow30 Apr 2025AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 2(24)(x)Section 36(1)Section 36(1)(v)

viia) and 36(1) (viii) as Provision for NPA Rs.81,73,424/- has been made in the accounts as per Rules. 4. That the addition of Rs.41,73,577/- as Employees Contribution u/s 36(1)(v)(a) also includes Employer Contribution which had already been deposited with LIC of India and no disallowance has been made in this regard