Section 36(1)(va) of the Income Tax Act

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

Section 36(1)(va) 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)(va) is CIT v. AIMIL Ltd. (321 ITR 508), cited in 1,629 of the 6,054 judgments on BharatTax that turn on this section.

Leading authorities on Section 36(1)(va)

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Checkmate Services Pvt. Ltd. v. CIT
143 Taxmann.com 178 · 2022 · Supreme Court
1,392
citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Alom Extrusions Ltd.
319 ITR 306 · 2009 · Supreme Court
1,344
citing judgments

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

CIT v. Gujarat State Road Transport Corporation
366 ITR 170 · 2014 · High Court
1,158
citing judgments

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

CIT v. Ghatge Patil Transports Ltd.
368 ITR 749 · 2014 · High Court
609
citing judgments

Deduction for employees' contributions to PF and ESIC is allowable under Section 43B if paid before the due date for filing the return under Section 139(1); similarly, delayed deposits of employers' contributions to ESIC and PF are also allowable.

CIT v. State Bank of Bikaner & Jaipur
43 Taxmann.com 411 · 2014 · High Court
524
citing judgments

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

Essae Teraoka Pvt. Ltd. v. DCIT
366 ITR 408 · 2014 · High Court
519
citing judgments

An employer's delayed remittance of employees' contributions to provident fund (PF) or Employees' State Insurance (ESI) is deductible if the payment is made before the due date for filing the income tax return under section 139(1), applying the provisions of section 43B and notwithstanding section 36(1)(va).

CIT v. Bharat Hotels Ltd.
410 ITR 417 · 2019 · High Court
486
citing judgments

Employee contributions to provident fund and ESI, if paid beyond the due date prescribed by the respective welfare fund statutes, are not allowed as a deduction under the Income Tax Act.

CIT v. Nipso Polyfabriks Ltd.
350 ITR 327 · 2013 · High Court
425
citing judgments

Deduction for employee contributions to EPF/ESI is allowable under section 43B if paid before the due date for filing the return of income under section 139(1), irrespective of the due dates under the respective welfare fund statutes.

Judgments on Section 36(1)(va)

Mr. Abdul Hassn Rizvi, Chennai vs. ADIT, CPC, Bangalore

The appeals stand dismissed

ITA 788/CHNY/2022[2019-20]Status: DisposedITAT Chennai04 Nov 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

Dharmaraj Shankar Ganesh, Chennai vs. DCIT, CPC, Bangalore

The appeals stand dismissed

ITA 756/CHNY/2022[2018-2019]Status: DisposedITAT Chennai04 Nov 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.789/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) M/S.Electrical India Adit, Cpc बनाम/ New No.205, Old No.92/2, Lake View Road, Bengaluru. Vs. West Mambalam, Chennai-600 033. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafe-2087-M (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri I.Dinesh, Advocate $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Sr. Dr & 2. आयकरअपील सं./ Ita No.813/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2020-21) M/S. Batliboi Renewable Energy Adit, Cpc बनाम/ Solutions Private Ltd. Bengaluru. No.28, Thiru-Vi-Ka Industrial Estate, Vs. Ekkaduthangal, Guindy, Chennai-600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacb-6055-H (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथ!कीओरसे/ Appellant By : Shri R. Kumar (Advocate) – Ld. Ar $%थ!कीओरसे/Respondent By : Shri Arv Sreenivasan (Addl. Cit) – Ld. Dr & 3. आयकरअपील सं./ Ita No.788/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2019-20) Mr. Abdul Hassan Risvi Adit, Cpc 27, 3Rd Floor, Chindhamani Building, बनाम/ Bengaluru. Meeran Sahib Street, Mount Road, Vs. Chennai-600 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Audpr-2171-E (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri I.Dinesh, AdvocateFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 40Section 43Section 43B

Aziz Khan, Abu Road vs. ITO, Abu

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

ITA 37/JODH/2022[2019-20]Status: DisposedITAT Jodhpur03 Nov 2022AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainshri Aziz Khan Vs The Ito Abu Road Abu

Section 143(1)Section 154Section 36(1)(va)Section 43B

Central 4 Secure Solutions, Udaipur vs. ITO, Ward-1(1), Udaipur

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

ITA 27/JODH/2022[2018-19]Status: DisposedITAT Jodhpur03 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainm/S. Central 4 Secure Solutions Vs The Ito Udiapur Ward-1, Udaipur

Section 143(1)(a)Section 36(1)(va)Section 43B

Gajalaxmi Business Enterprises Pvt. Ltd., Birmitrapur vs. ACIT, Rourkela Circle, Rourkela

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 119/CTK/2021[2014-15]Status: HeardITAT Cuttack03 Nov 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-2015 2015 Gajalaxmi Gajalaxmi Business Business Vs. Acit, Acit, Rourkela Rourkela Circle, Circle, Enterprises Pvt Ltd., Gandhi Enterprises Pvt Ltd., Gandhi Rourkela Road, Biramitrapur,Rourkela Road, Biramitrapur,Rourkela Pan/Gir N Pan/Gir No.Aadcg 0643 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr Charan Dass, Sr Dr Date Of Hearing : 03 /11 11/2022 Date Of Pronouncement : 03/11 11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi Dated 29.7.2021 In Appeal No.Itb Itba/Nfac/S/250/2021-22/1034498289 (1) (1) For The Assessment Year 2014-15. .

For Appellant: NoneFor Respondent: Shri Charan Dass, Sr
Section 36(1)(va)Section 37(1)Section 43B

Acme Industries, Bhilwara vs. ACIT, Circle, Bhilwara

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

ITA 25/JODH/2022[2018-19]Status: DisposedITAT Jodhpur02 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 154Section 36(1)(va)Section 43B

Rohitash Kumar, Sriganganagar vs. DCIT, CPC / ITO, Ward-4, Sriganganagar

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

ITA 22/JODH/2022[2018-19]Status: DisposedITAT Jodhpur02 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 2(24)(x)Section 36(1)(VA)Section 36(1)(va)Section 43B

Durga Purohit, Udaipur vs. ITO, Ward-2(1), Udaipur

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

ITA 131/JODH/2022[2020-21]Status: DisposedITAT Jodhpur02 Nov 2022AY 2020-21

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

Roshan Lal Bohra, Pali vs. ADIT, CPC / ITO, Ward-2, Pali

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

ITA 12/JODH/2022[2019-20]Status: DisposedITAT Jodhpur02 Nov 2022AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Myunghwa Automotive India Private Limited, Kanchipuram vs. ACIT, Corporate Circle-4(1), Chennai

The appeal stands dismissed

ITA 820/CHNY/2022[2017-18]Status: DisposedITAT Chennai02 Nov 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.820/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2017-18) M/S. Myunghwa Automotive India P. Ltd. The Acit, बनाम/ No.112, Sidadivakkam Village, Corporate Circle-4(1), Vs. Kanchipuram-631 560. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcm-2148-H (अपीलाथ /Appellant) : (#$थ / Respondent) अपीलाथ कीओरसे/ Appellant By : Ms. Divya Sukumar (Fca)- Ld. Ar #$थ कीओरसे/Respondent By : Shri Arv Sreenivasan – (Addl. Cit)- Ld. Dr सुनवाईकीतारीख/ : 26-10-2022 Date Of Hearing घोषणाकीतारीख / : 02-11-2022 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal ():

For Appellant: Ms. Divya Sukumar (FCA)- Ld. ARFor Respondent: Shri ARV Sreenivasan – (Addl. CIT)- Ld. DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

M/S. India Pistons Limited, Chennai vs. ITO, NFAC, Delhi

The appeal stands partly allowed

ITA 797/CHNY/2022[2018-19]Status: DisposedITAT Chennai02 Nov 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R.Vijayaraghavan, Advocate &For Respondent: Shri ARV Sreenivasan – (Addl. CIT)-Ld. DR
Section 139(1)Section 143(1)Section 143(3)Section 35Section 36(1)(va)

Dmc Automotive Private Limited, Tiruvallur vs. Assessing Officer, Corporate Ward, Income Tax Department, Nungambakkam

The appeal stands partly allowed for statistical purposes

ITA 792/CHNY/2022[2017-18]Status: DisposedITAT Chennai02 Nov 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.792/Chny/2022 (िनधा0रण वष0 / Assessment Year: 2017-18) M/S. Dmc Automotive Private Ltd. The Assessing Officer बनाम/ No.5, Othappai Village, Uthukottai Taluk Corporate Ward-1(4) Vs. Odappai B.O, Poondi, Tiruvallur-602 023. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccd-4671-P (अपीलाथ /Appellant) : (#$थ / Respondent) अपीलाथ कीओरसे/ Appellant By : Shri Govindarajan (Ca) – Ld. Ar #$थ कीओरसे/Respondent By : Shri Arv Sreenivasan – (Addl. Cit) – Ld. Dr सुनवाईकीतारीख/ : 26-10-2022 Date Of Hearing घोषणाकीतारीख / : 02-11-2022 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal ():

For Appellant: Shri Govindarajan (CA) – Ld. ARFor Respondent: Shri ARV Sreenivasan – (Addl. CIT) – Ld. DR
Section 115JSection 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

Jai Prakash Ramawat, Jaipur vs. ADIT, CPC, Bengalore

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

ITA 8/JPR/2022[2018-19]Status: DisposedITAT Jodhpur01 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 36(1)(va)Section 43B

Anand Swaroop Menawat, Jodhpur vs. CPC, Bengalurue / ACIT/DCIT, Circle, Jodhpur

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

ITA 7/JODH/2022[2018-19]Status: DisposedITAT Jodhpur01 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 154Section 36Section 36(1)(va)Section 43B

Baba Bearings Pvt Ltd, Boranada vs. DCIT, Bangalore

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

ITA 59/JODH/2022[2018-2019]Status: DisposedITAT Jodhpur01 Nov 2022AY 2018-2019

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Trupti Enterprises Pvt. Ltd., Patrapada, Bhubaneswar vs. ITO, Ward-1 (2), Bhubaneswar

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 134/CTK/2022[2018-19]Status: HeardITAT Cuttack01 Nov 2022AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-2019 2019 Trupti Enterprises Pvt Ltd., Trupti Enterprises Pvt Ltd., Vs. Dcit, Cpc, Bengaluru Cit, Cpc, Bengaluru Nh-5, 5, Patrapada, Patrapada, Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aaacu 3108 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri C.Parida, Ar : Shri C.Parida, Ar Revenue By : Shri Charan Dass, Sr Charan Dass, Sr Dr Date Of Hearing : 01 /11 11/2022 Date Of Pronouncement : 01/11 11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi Dated 14.3.2022 In Appeal No.Itb Itba/Nfac/S/250/2021-22/1040686308 (1) (1) For The Assessment Year 2018-19. .

For Appellant: Shri C.Parida, ARFor Respondent: Shri Charan Dass, Sr
Section 139(1)Section 36(1)(va)Section 43B

Gaurav Industries, Rourkela vs. CIT (A), NFAC, Delhi

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 130/CTK/2022[2018-19]Status: HeardITAT Cuttack01 Nov 2022AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-2019 2019 Gaurav Industries, Plant Site Gaurav Industries, Plant Site Vs. Acit, Cpc, Bengaluru Acit, Cpc, Bengaluru Road Road Near Near Post Post Office, Office, Rourkela Pan/Gir No. Pan/Gir No.Aaacu 3108 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr Charan Dass, Sr Dr Date Of Hearing : 01 /11 11/2022 Date Of Pronouncement : 01/11 11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi Dated 20.5.2022 In Appeal No.Itb Itba/Nfac/S/250/2022-23/1043097172 (1) (1) For The Assessment Year 2018-19. .

For Appellant: NoneFor Respondent: Shri Charan Dass, Sr
Section 36(1)(va)Section 37(1)Section 43B

M/S. United Hotels and Properties Pvt. Ltd, Kolkata vs. ACIT, CPC, Bengaluru

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 126/CTK/2022[2019-20]Status: HeardITAT Cuttack01 Nov 2022AY 2019-20

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2019-2020 2020 M/S. M/S. United United Hotels Hotels & And Vs. Acit, Cpc, Bengaluru Acit, Cpc, Bengaluru Properties Pvt Ltd., C/O. Properties Pvt Ltd., C/O. M/S. Salapuria Jajodia & M/S. Salapuria Jajodia & 3Rd Co., Co., 7, 7, C.R.Avenue, C.R.Avenue, 3 Floor, Kolkata Floor, Kolkata Pan/Gir No. Pan/Gir No.Aaacu 3108 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 01 /11 11/2022 Date Of Pronouncement : 01/11 11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi , National Faceless Appeal Centre (Nfac), Delhi Dated 15.3.2022 In Appeal No.Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/10407377956 (1) 22/10407377956 (1) For The Assessment Year 2019-2020. 2020. 2. None Appeared On Behalf Of The Assessee When The Matter Was None Appeared On Behalf Of The Assessee When The Matter Was None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing. Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Called For Hearing. Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Called For Hearing. Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: NoneFor Respondent: Shri M.K.Gautam, CIT
Section 36(1)(va)Section 43B

M/S M/S Nav Bharat Press, Raipur (Cg) vs. The Asstt. Commissioner of Income Tax 3(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 6/BIL/2017[2013-14]Status: DisposedITAT Raipur31 Oct 2022AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.06/Rpr/2017 & आयकर अऩीऱ सं./Ita No.162/Rpr/2019 (ननधाारण वषा / Assessment Year :2013-2014 & 2015-2016) M/S Nava Bharat Press, Vs Acit, Cirlce-3(1), Raipur Press Complex, G.E.Road, Raipur (C.G.) Pan No. : Aadfn 0350 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Mahavir Atal & Shri Sudhir Baheti, CAsFor Respondent: Shri G.N.Singh, Sr. DR
Section 14ASection 36Section 36(1)(iii)Section 36(1)(va)

Alpine Distilleries Pvt. Ltd., Kolkata vs. ACIT, Cir. -2(1), Kolkata

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

ITA 313/KOL/2022[2015-16]Status: DisposedITAT Kolkata31 Oct 2022AY 2015-16

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(3)Section 250Section 36(1)(va)Section 43B