Section 36(1) of the Income Tax Act

Income-tax Act, 2025: ss.29, 30, 31, 32

Section 36(1) falls under section 36 of the Income-tax Act, 1961, which corresponds to section 29 (Deductions related to employee welfare), section 30 (Deduction on certain premium), section 31 (Deduction for bad debt and provision for bad and doubtful debt) and section 32 (Other deductions) of the Income-tax Act, 2025.

Read section 29 of the 2025 ActRead section 30 of the 2025 ActRead section 31 of the 2025 ActRead section 32 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 36(1) is CIT v. Pankaj Munjal Family Trust (326 ITR 286), cited in 8 of the 48 judgments on BharatTax that turn on this section.

Leading authorities on Section 36(1)

CIT v. Pankaj Munjal Family Trust
326 ITR 286 · 2010 · High Court
8
citing judgments

Judgments on Section 36(1)

Vithalrao Ranganathrao Ambarwadikar, Aurangabad vs. ACIT Circle-3, Aurangabad

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

ITA 1963/PUN/2025[2013-14]Status: DisposedITAT Pune25 Aug 2026AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteassessment Year : 2013-14 Vithalrao Ranganathrao Acit, Circle-3, Aurangabad Ambarwadikar, Presently Acit, Circle-1, Plot No. 196, Samarth Nagar, Vs. Aurangabad Aurangabad-431001 Pan : Aelpa0579F (Appellant) (Respondent)

For Appellant: Shri Prateek Jha &For Respondent: Shri Amit Bobde, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 54B

DCIT Central Circle-4(3), Kolkata vs. Balmukund Lease Fin Private Limited, Patna

The appeal of the revenue is dismissed

ITA 1759/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 115JSection 132Section 147Section 148Section 69A

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Cement & Roofings Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1701/KOL/2025[2017-18]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 115JSection 132Section 147Section 148Section 69A

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Balmukund Sponge and Iron Private Limited, Patna

The appeal of the revenue is dismissed

ITA 1598/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 115JSection 132Section 147Section 148Section 69A

Balmukund Cement & Roofings Pvt. Ltd., Kolkata vs. DCIT, Central Circle 4(3), Kolkata

The appeal of the revenue is dismissed

ITA 1399/KOL/2025[2023-2024]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-2024

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 115JSection 132Section 147Section 148Section 69A

Balmukund Sponge & Iron Pvt. Ltd., Patna vs. DCIT, Central Circle 4(3), Kolkata

The appeal of the revenue is dismissed

ITA 1398/KOL/2025[2023-2024]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-2024

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 115JSection 132Section 147Section 148Section 69A

Balmukund Sponge & Iron Pvt. Ltd., Patna vs. DCIT, Central Circle 4(3), Kolkata

The appeal of the revenue is dismissed

ITA 1397/KOL/2025[2018-2019]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 115JSection 132Section 147Section 148Section 69A

Balmukund Sponge & Iron Pvt. Ltd., Patna vs. DCIT, Central Circle 4(3), Kolkata

The appeal of the revenue is dismissed

ITA 1396/KOL/2025[2017-2018]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

Balmukund Sponge & Iron Pvt. Ltd., Patna vs. DCIT, Central Circle 4(3), Kolkata

The appeal of the revenue is dismissed

ITA 1395/KOL/2025[2015-2016]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 115JSection 132Section 147Section 148Section 69A

Arka Eduserve Pvt Ltd., Bengaluru vs. Income Tax Officer, Ward-1(1)(1), Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 817/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2018-19

For Appellant: Smt. Suman Lunkar, Ld. CAFor Respondent: Shri Balusamy N, JCIT-DR
Section 143(1)Section 250Section 36(1)Section 37

Deputy Commssioner of Income Tax, Visakhapatnam vs. Visakhapatnam Port Authority, Visakhapatnam

In the result, appeal filed by the revenue is dismissed

ITA 103/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.100/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) Visakhapatnamportauthority Vs. Theasst.Cit -Circle-1(1) Administrative Office Building 4 Th Floor, Prathyakshkar Bhavan Port Area, Visakhapatnam 530001 Mvp Road, Beside Post Office Andhra Pradesh-530001. Sector-8, Mvp Colony Visakhapatnam – 530017 [Pan:Aaalv0035C] Andhrapradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपीलसं./I.T.A.No.103/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) The Dy.Cit Vs. Visakhapatnamportauthority Room No. 412, 4 Th Floor Administrative Office Building Prathyakshkar Bhavan Port Area, Visakhapatnam 530035 Mvp Double Road Andhra Pradesh Opp. Rythubazar Visakhapatnam – 530014 [Pan:Aaalv0035C] Andhrapradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 142(1)Section 143(2)Section 143(3)Section 36(1)

Visakhapatnam Port Authority, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam

In the result, appeal filed by the revenue is dismissed

ITA 100/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.100/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) Visakhapatnamportauthority Vs. Theasst.Cit -Circle-1(1) Administrative Office Building 4 Th Floor, Prathyakshkar Bhavan Port Area, Visakhapatnam 530001 Mvp Road, Beside Post Office Andhra Pradesh-530001. Sector-8, Mvp Colony Visakhapatnam – 530017 [Pan:Aaalv0035C] Andhrapradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपीलसं./I.T.A.No.103/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) The Dy.Cit Vs. Visakhapatnamportauthority Room No. 412, 4 Th Floor Administrative Office Building Prathyakshkar Bhavan Port Area, Visakhapatnam 530035 Mvp Double Road Andhra Pradesh Opp. Rythubazar Visakhapatnam – 530014 [Pan:Aaalv0035C] Andhrapradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 142(1)Section 143(2)Section 143(3)Section 36(1)

Income Tax Officer-1(5), Kanpur vs. Shri Vivek Benara, Kanpur

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

ITA 182/LKW/2018[2013-14]Status: DisposedITAT Lucknow15 May 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 271Section 68

Excellence Finance Pvt Ltd, Mumbai vs. DCIT Central Circle 6(4), Mumbai

In the result, the appeal filed by the Assessee stands allowed

ITA 293/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Apr 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2020-21

For Appellant: Shri Snehal Shah, Ld. A.RFor Respondent: Shri Hemanshu Joshi, Ld. D.R
Section 143(1)Section 250Section 36(2)

Rajasthan Ex Service Men Welfare Corp Society Limited, Sukh Niwas, Bani Park, Jaipur vs. Income Tax Officer Ward 1(2), Jaipur

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

ITA 1286/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Mar 2025AY 2022-23

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

For Appellant: Shri Suresh Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 143(1)Section 36(1)Section 36(1)(va)

Moospet Service Co-Operative Bank Ltd 682, Thrissur vs. Income Tax Officer Ward 1(1), Thrissur

In the result, the appeal of the assessee stands dismissed

ITA 35/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Feb 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2018-19 Moospet Service Co-Op. Bank Ltd. .......... Appellant Moospet P.O., Thrissur 680006 [Pan: Aaeam8229N] Vs. The Income Tax Officer, Ward -1(1) .......... Respondent Aayakar Bhavan, Shakthan Thampuran Ngar, Thrissur 680001 Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 03.02.2025 Date Of Pronouncement: 21.02.2025

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 142(1)Section 143(3)Section 148Section 2Section 36(1)Section 80ASection 80A(5)Section 80P

Assistant Commissioner of Income Tax, Ltu Circle -1, Chennai vs. Prudential Sugar Corporation Limited, Chitoor

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

ITA 2296/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Feb 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No. 2296/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2017-18 Asst. Commissioner Of Income Tax, Prudential Sugar Corporation Ltu Circle-1, Limited, Chennai. Prudential Nagar, Koppedu Post, Nindramandal, Andhra Pradesh-517587 [Pan: Aaacp4338D] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : None प्रत्यर्थी की ओर से /Revenue By : Shri Nilay Baran Som, Cit सुिवाई की तारीख/Date Of Hearing : 07.01.2025 घोर्णा की तारीख /Date Of Pronouncement : 07.02.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: NoneFor Respondent: Shri Nilay Baran Som, CIT
Section 250Section 36(1)Section 37

Track Masters, Faridabad vs. ITO Faridabad, Faridabad

Appeal is allowed for statistical purposes

ITA 3766/DEL/2024[2022-23]Status: DisposedITAT Delhi24 Dec 2024AY 2022-23

Bench: Sh. Satbeer Singh Godaratrack Masters, Vs. Ito, Plot No. 210, Sector-24, Faridabad Industrial Area, Faridabad, Haryana 121005 (Appellant) (Respondent) Pan: Aabft7304F Assessee By : Ms. Romika Bhatia, Ca Revenue By: Shri Sahil Kumar Bansal, Sr. Dr Date Of Hearing 24/12/2024 Date Of Pronouncement 24/12/2024

For Appellant: Ms. Romika Bhatia, CAFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 143(1)Section 36Section 36(1)

Deputy Commissioner of Income Tax (Exemptions)-1(1), Mumbai vs. Dawat E Hadiyah, Mumbai

In the result, appeal of the revenue is dismissed

ITA 1345/MUM/2024[2017-18]Status: DisposedITAT Mumbai14 Aug 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Foroz B. Adhyarujina (Adv.) & Mr. Jayesh Chugh, A/RsFor Respondent: Smt. Sanyogita Nagpal, CIT, D/R
Section 11Section 11ASection 12ASection 36(1)

Shri Sumermal Bhimraj Mehta, Mumbai vs. Income Tax Officer, Matru Mandir Tardeo Road

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

ITA 3213/MUM/2023[2012-13]Status: DisposedITAT Mumbai17 May 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amarjit Singh, Shri Sumermal Bhimraj Vs. Ito, 19(3)(4) Mehta, 3Rd Floor, Ardeshir Matru Mandir, Dady X Lane, C.P. Tank, Tardeo Road, Sabu Bhuvan, Maharashtra - 400007 Mumbai – 400004 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aahpm2416K Appellant .. Respondent

For Appellant: NoneFor Respondent: Krishna Kumar
Section 36(1)