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)

DCIT. Circle - 10(1), Kolkata vs. M/S. Magnum Clothing Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 678/KOL/2018[2010-11]Status: DisposedITAT Kolkata28 Feb 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 139(1)Section 14ASection 36(1)(va)Section 43B

Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore vs. M/S Network Detective Agency Pvt Ltd, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 2044/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Feb 2019AY 2014-15

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A No.2044/Bang/2018 (Assessment Year : 2014-15) Asst. Commissioner Of Income-Tax, Circle -5(1)(1), Bengaluru .. Appellant V. M/S. Network Detective Agency P. Ltd. No.69/1, Kuvempu Nagar, 35Th Main, 7Th Cross, Btm Layout, 2Nd Stage, Bengaluru 560058 .. Respondent Pan : Aaccn3772D Assessee By : Shri. S. Srinivasan, Ca Revenue By : Shri. R. N. Siddappaji, Addl. Cit Heard On : 28.02.2019 Pronounced On : 28.02.2019 O R D E R Per Laliet Kumar:

For Appellant: Shri. S. Srinivasan, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

ACIT, CC-3(2), Kolkata vs. M/S. Snowtex Investment Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1799/KOL/2017[2012-13]Status: DisposedITAT Kolkata27 Feb 2019AY 2012-13

Bench: Shri A. T. Varkey, J.M. & Dr.A.L.Saini, A.M.) Asstt. Year : 2012-13 A.C.I.T, Cc-3(2), Kolkata Vs M/S. Snowtex Investment Ltd. Pan: Aaecs 0334C (Assessee/Department) (Respondent/Assessee)

For Appellant: Shri S.K. Tulsiyan, Sr. Advocate, ld.ARFor Respondent: Shri Radhey Shyam, CIT, ld.DR
Section 143(3)Section 14ASection 2(24)(x)Section 36Section 36(1)(va)Section 43B

Goodyear India Ltd., Faridabad vs. JCIT, Special Range- 4, New Delhi

In the result, the appeal of the assessee is partly allowed and the Stay Petition of the assessee is dismissed

ITA 8006/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Feb 2019AY 2014-15

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 8006/Del/2018 : Asstt. Year : 2014-15 & Sa No. 969/Del/2018 (In Ita No. 8006/Del/2018 : Asstt. Year : 2014-15) M/S Goodyear India Ltd., Vs Jcit, Mathura Road, Ballabhgarh, Special Range-4, Faridabad, Haryana-121001 New Delhi (Appellant) (Respondent) Pan No. Aaacg3511H Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Abhishek Agarwal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr & Sh. Sandeep Kr. Mishra, Sr. Dr Date Of Hearing :25.02.2019 Date Of Pronouncement : 26.02.2019 Order Per N. S. Saini:

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Sanjay I. Bara, CIT DR &
Section 143(3)

The Commissioner of Income Tax, Cochin vs. M/S Apollo Tyres Ltd, Kochi

The appeal stands allowed to the extent mentioned above

ITA/151/2010HC Kerala25 Feb 2019

Bench: The Commissioner Of Income Tax.

For Appellant: THE COMMISSIONER OF INCOME TAX, COCHIN
Section 36Section 37

Bhumishree Consultancy & Marketing Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 286/CTK/2018[2014-15]Status: DisposedITAT Cuttack22 Feb 2019AY 2014-15

Bench: Shri Chandra Mohan Gargassessment Year : 2014-15

For Appellant: Shri Natabar Panda, ARFor Respondent: Shri A.K.Dutta, DR
Section 139(1)Section 36(1)(va)Section 43B

Joint Commissioner of Income-Tax vs. Pranav Agro Industries Ltd., Pune

In the result, the appeal of Revenue is dismissed

ITA 2428/PUN/2016[2012-13]Status: DisposedITAT Pune21 Feb 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.2428/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 The Jt. Commissioner Of Income Tax, अऩीऱाथी/Appellant Range – 4, Pune …. Vs. Pranav Agro Industries Ltd., 5Th Floor, Nav Maharashtra House, 43, Shaniwar Peth, …. प्रत्यथी / Respondent Pune – 411030 Pan: Aabcp8009Q अऩीऱाथी की ओर से / Appellant By : Shri Sanjeev Ghei प्रत्यथी की ओर से / Respondent By : None

For Appellant: Shri Sanjeev GheiFor Respondent: None
Section 143(3)Section 36(1)(va)Section 80ISection 80J

Sagar Yeswantrai Mehta, Ahmedabad vs. ACIT, Circle-2(1)(2)., Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 1684/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad19 Feb 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1684/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2015-16) Sagar Yeswantrai Mehta The Acit बनाम/ Laxmi House Circle-2(1)(2) Vs. Swagat Cross Road Ahmedabad Hotel Rock Regency C.G. Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Accpm 8669 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri M.S.A. Khan, CIT-DR
Section 10(35)Section 143(2)Section 14ASection 36(1)(va)

M V Omni Projects (India) Limited, Ahmedabad vs. The DCIT, Circle-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2001/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2019AY 2014-15

Bench: Us The Ld. Counsel Has Submitted Before Us That Ground No. 1 In Respect Of Disallowance Of Deduction Of Rs. 3,29,935/- By Invoking Provision Of Section 36(1)(Va) In Respect Of Employee’S Contribution To Provident Fund, Esic Has Been Decided Against The Assessee In View Of The Decision Of Hon’Ble Jurisdictional Gujarat High Court In The Case Of Gujarat State Road Transport Corporation (2014) 41 Taxman.Com 100 (Guj).

For Appellant: Shri Jignesh P. Parikh, A.RFor Respondent: Ms. Aparna Agrawal, Sr. D.R
Section 139(1)Section 143(3)Section 36(1)(va)Section 80I

Max Vigil Securities Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1300/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2019AY 2014-15

Bench: The Ld. Cit(A). The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee After Referring The Decisiont In The Case Of Cit(A) Vs. Gsrtc Of The Hon’Ble Gujarat High Court.

For Appellant: Shri Altaq Saiyad, A.RFor Respondent: Shri Shiv Sevak, Sr. D.R
Section 143(3)Section 2(24)Section 36(1)(va)

Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore vs. M/S Prateek Apparels Pvt Ltd, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 1208/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Feb 2019AY 2014-15
For Appellant: Shri Smarak Swain, JCIT(DR)For Respondent: Shri H.N.Khincha, CA
Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

M/S. Institute of Gastro & Kidney Care Pvt. Ltd., Bhubaneswar vs. DCIT, Corporate Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 367/CTK/2018[2015-16]Status: DisposedITAT Cuttack06 Feb 2019AY 2015-16

Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.367/Ctk/2018 ("नधा"रण वष" / Assessment Year :2015-2016) M/S Institute Of Gastro & Kidney Vs. Dcit, Corporate Circle- Care (P) Ltd., 1(1), Bhubaneswar Plot No.155, Sahid Nagar, Bhubaneswar-751007, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacci 9709 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.K.Mishra, Advocate राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 05/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 06/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 04.06.2018 In First Appeal No.0107/17-18, For The Assessment Year 2015-2016. 2. The Sole Issue In This Appeal Agitated By The Assessee Is That The Claim Of Contribution Towards Epf & Esi Of Rs.3,21,916/- Should Be Allowed To The Assessee As The Same Was Paid & Deposited Within The Same Financial Year & Before The Due Date Of Filing Of Return. 3. I Have Heard The Arguments Of Both The Sides & Clearly Perused The Relevant Material Placed On The Record Of The Tribunal. 4. Ld. Ar Submitted That The Ao & Ld. Cit(A) Have Followed The Decision Of Hon’Ble Gujarat High Court In The Case Of Cit Vs. Gujarat

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 3Section 36(1)(va)Section 43B

Manpasand Beverages Pvt. Ltd., Vadodara vs. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Baroda

In the result, the assessee’s appeal is partly allowed

ITA 679/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 Feb 2019AY 2012-13

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 679/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2012-13) Manpasand Beverage Pvt. Dcit, बनाम/ Ltd., E-62, Manjusar Gidc, Circle – 2(1)(2), Vs. Manjusar Savli Road, Baroda. Vadodara – 391 775. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcm 1210 E .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Mukund Bakshi, A.R. Shri T. C. Meena, Sr. D.R. ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Mukund Bakshi, A.RFor Respondent: 24/01/2019
Section 14aSection 36(1)(va)Section 40A(3)Section 80I

The Puri District Co-Operative Milk Producer'S Union Ltd., Bhubaneswar vs. ITO, Ward-2(2), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 342/CTK/2018[2014-15]Status: DisposedITAT Cuttack05 Feb 2019AY 2014-15

Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.342/Ctk/2018 ("नधा"रण वष" / Assessment Year :2014-2015) The Puri District Co-Operative Vs. Ito, Ward-2(2), Milk Producer’S Union Limited, Bhubaneswar Chintamaniswar, Kalpana Area, Bhubaneswar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaat 8507 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri B.K.Das(Written Submission) राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 04/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 05/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 05.06.2018 In First Appeal No.0076/17-18, For The Assessment Year 2014-2015. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. The Order Passed By The Learned Cit(Appeals-1), Bhubaneswar Is Capricious, Invalid, Illegal & Bad In Law. 2. That The Disallowance Of Employees Contribution To Pf To The Extent Of Rs.15,15,620/-, On The Ground Of Non-Deposit Within The Stipulated Time Period Is Arbitrary, Wrong & Non Based On The Available Facts. 3 The Appellant Craves Leaves To Amend, Modify, Oblige, Add To Or Resigned Any Or All Of The Above Ground. 3. The Facts In Brief Are That The Assessee Is A Cooperative Society Operating Under Omfed In Puri District, Engaged In Procurement & 2 Processing Of Milk & Milk Products. The Assessee Filed Return Of Income

For Appellant: Shri B.K.Das(Written Submission)For Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 143(3)Section 36(1)(va)Section 43B

Trio Elevators Company (India) Ltd., Ahmedabad vs. The Dy. CIT., Circle-4(1)(2), Ahmedabad

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

ITA 792/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 792/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2012-13) Trio Elevators Company The Dy.Cit बनाम/ (India) Ltd. Circle-4(1)(2) Vs. 404, Shivam Complex Ahmedabad Bhuyangdev Cross Road Sola Road, Ghatlodiya Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacct 4923 E .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Bandish Soparkar, Ar ""यथ" क" ओर से/Respondent By: Shri B.P. Srivastava, Sr.Dr

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 36(1)(vii)Section 36(2)Section 37(1)

Sharma Cars Pvt. Ltd., Ahmedabad vs. The Dy. CIT, Circle-8, Now Circle-4(1)(1), Ahmedabad

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1655/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1655/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Sharma Cars P.Ltd. Dcit, Cir.8 “Kayakalp”, N.H. No.8 Vs Ahmedabad. Naroda, Ahmedabad 382330. Pan: Aadcs 0305 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri T.P. Hemani & Shri P.B. Parmar, Ar Revenue By : Shri Vinod Tanwani, Sr.Dr

For Appellant: Shri T.P. Hemani, and Shri P.B. Parmar, ARFor Respondent: Shri Vinod Tanwani, Sr.DR
Section 143(2)Section 40A(2)Section 40A(2)(b)

Unicure Remedies Pvt. Ltd., Baroda vs. The Asstt. Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

In the result, appeal is allowed for statistical purposes

ITA 2599/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Jan 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: Shri Nirmit Mehta, CAFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 145

Deputy Commissioner of Income Tax 15(3)1, Mumbai vs. Ray Engineering Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4749/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jan 2019AY 2013-14

Bench: Shri Amarjit Singh, Jm & Shri G. Manjunatha, Am आयकर अपील सं/ I.T.A. No.4749/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) The Dy. Commissioner Of बिधम/ M/S. Ray Engineering Pvt. Ltd. Income Tax 15(3)(1) Vs. H-220, 2Nd Floor, Iip, Room No.451, 4Th Floor, Above Vashi Railway Aayakar Bhavan, Station, Vashi, Maharshi Karve Road, Navi Mumbai - 400703 Mumbai - 400703 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aadcr3859G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Revenue By: Shri Manoj Kumar Singh (Sr.Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 17.01.2019 घोषणा की तारीख /Date Of Pronouncement: 30.01.2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 27.04.2017 Passed By The Commissioner Of Income Tax (Appeals)-24, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013- 14. 2. The Revenue Has Raised The Following Grounds Of Appeal:- “1. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting Disallowance Of Non- Payment Of Contribution To Funds By The Employees In Terms Of Section 36(1)(Va) Of The I.T.Act When The Circular No.22/2015 Dated 17.12.2015 Issued By The Cbdt Specifically Highlighted That The Circular Does Not Apply To Claim Of Deduction Relating To Employee’S Contribution To Welfare Funds Which Are Governed By Section 36(1) Of The It Act. 2. The Appellant Prays That The Order Of Cit(A) On The Above Ground Be Set Aside & That Of The Assessing Officer Be Restored.”

For Appellant: NoneFor Respondent: Shri Manoj Kumar Singh (Sr.DR)
Section 142(1)Section 143(1)Section 36(1)Section 36(1)(va)

Supra Craft Packaging (P) Ltd., Alwar vs. Assistant Commissioner of Income Tax, Circle-2, Alwar

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

ITA 942/JPR/2018[2014-15]Status: DisposedITAT Jaipur23 Jan 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Anuradha (JCIT)
Section 144Section 36(1)(va)Section 68

M/S Hotel Babylon International Private Limited, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(2), Raipur (Cg)

In the result, the appeal of assessee is allowed

ITA 76/BIL/2016[2012-13]Status: DisposedITAT Raipur18 Jan 2019AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Praveen JainFor Respondent: Shri D.K. Jain
Section 139(1)Section 143(3)Section 2Section 2(24)(x)Section 36Section 43B