Section 36(2)(i) of the Income Tax Act

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

Section 36(2)(i) 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 Act Read section 30 of the 2025 Act Read section 31 of the 2025 Act Read section 32 of the 2025 Act

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

84 judgments on BharatTax turn on Section 36(2)(i).

Judgments on Section 36(2)(i)

M/S Mega Management Services Pvt Ltd., Mumbai vs. DCIT CC 6 (4), Mumbai

In the result, the appeal filed by the assessee is hereby dismissed

ITA 6818/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Apr 2021AY 2014-15

For Appellant: Shri Navnit ChoudharyFor Respondent: Shri Sanjay Sethi (Sr. AR)

Section 143(2)Section 14ASection 28Section 36(1)(iii)Section 36(2)

Jeevan Shakti Chit Fund Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad

In the result, assessee’s appeal is treated as allowed for statistical purposes

ITA 707/HYD/2018[2014-15]Status: DisposedITAT Hyderabad29 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2014-15

For Appellant: Smt. S. SandhyaFor Respondent: Smt. M. Narmada, DR

Section 143(3)Section 22Section 36(2)(i)Section 37

M/S. R.B. Polymers Ltd., Kolkata vs. DCIT, Circle - 4, Kolkata

Appeal is partly allowed in above terms

ITA 456/KOL/2018[2010-11]Status: DisposedITAT Kolkata12 Jun 2020AY 2010-11

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.456/Kol/2018 ("नधा"रण वष" / Assessment Year: 2010-11) M/S Rb Polymers Ltd. Vs. Dcit, Circle-4, Kolkata 25, R.N. Mukherjee Road, 4Th Floor, Suite-F, Kolkata-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr3117R (Appellant) .. (Respondent) Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Shri Dhrubajyoti Ray, Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 21/02/2020 घोषणा क" तार"ख/Date Of Pronouncement : 12/06/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (A) - 2, Kolkata Dated 20.02.2018 Passed In Case No.1220/Cit(A)-2/14-15 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee’S First & Former Substantive Ground Challenges Correctness Of Both The Lower Authorities’ Action Invoking Section 14A R.W.R 8D(2)(Ii) Disallowance Of Proportionate Interest Amounting To Rs.75614/- Pertaining To Its Exempt Income. Suffice To Say, We Notice At The Outset That The Assessee’S Investments As On 31.03.2009 & 31.03.2010 Read Figures Of Rs.1,71,25,754/- & 1,93,49,912/- (Difference Of Rs.22,24,158/-) As Against Its Non-Interest Bearing Funds In The Nature Of Share Capital Along With Reserves & Surplus Of

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Dhrubajyoti Ray, Sr. DR

Section 143(3)Section 14ASection 28Section 36(2)(i)Section 37

DCIT, New Delhi vs. M/S Ve Commercial Vehicles Ltd, New Delhi

In the result, the appeals of the revenue are dismissed

ITA 581/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Apr 2020AY 2010-11

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 580/Del/2016 : Asstt. Year : 2009-10 Ita No. 581/Del/2016 : Asstt. Year : 2010-11 Dcit, Vs M/S Ve Commercial Vehicles Ltd., 3Rd Floor, Select City Walk, A-3, Circle-26(1), New Delhi District Centre, New Delhi-110017 (Appellant) (Respondent) Pan No. Aabce9378F

For Appellant: Sh. Gaurav Jain, AdvFor Respondent: Sh. N. K. Choudhary, CIT DR &

Section 14ASection 35

DCIT, New Delhi vs. M/S Ve Commercial Vehicles Ltd, New Delhi

In the result, the appeals of the revenue are dismissed

ITA 580/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Apr 2020AY 2009-10

For Appellant: Sh. Gaurav Jain, AdvFor Respondent: Sh. N. K. Choudhary, CIT DR &

Section 14ASection 35

Addl. CIT, New Delhi vs. M/S V E Commercial Vehicles Ltd., New Delhi

In the result, the appeals of the revenue are dismissed

ITA 5734/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Apr 2020AY 2011-12

For Appellant: Sh. Gaurav Jain, AdvFor Respondent: Sh. N. K. Choudhary, CIT DR &

Section 14ASection 35

The Commissioner of Income-Tax vs. M/S. Syndicate Bank

The appeals are disposed of

ITA/98/2010HC Karnataka23 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 115JSection 14ASection 260Section 36(1)(vii)Section 36(2)(i)Section 43D

ACIT 4(2)(1), Mumbai vs. Shcil Services Ltd, Mumbai

Accordingly, ground raised by assessee is dismissed

ITA 279/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Nov 2019AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Ram Lal Negiacit-4(2)(1) Vs. M/S Shcil Services Ltd. Room No.642, 6Th Floor 12/14 Uti Building Aaykar Bhawan, M.K.Road Bank Street, Cross Line Mumbai-400 020 Near Old Custom House Fort, Mumbai-400 023 Pan/Gir No.Aajcs5661H Appellant) .. Respondent) & M/S Shcil Services Ltd. Vs. Dcit-4(2)(1) C/O Kalyaniwalla&Mistry Llp Room No.669, 6Th Floor Army & Navy Building Aaykar Bhawan, M.K.Road 3Rd Floor, 148, M.G.Road Mumbai-400 020 Mumbai-400 001 Pan/Gir No.Aajcs5661H Appellant) .. Respondent) Assessee By Nitesh Joshi Revenue By T.Kipgen

Section 143(1)Section 143(2)Section 194H

Shcil Service Ltd, Mumbai vs. DCIT 4(2)(1), Mumbai

Accordingly, ground raised by assessee is dismissed

ITA 206/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Nov 2019AY 2012-13

Section 143(1)Section 143(2)Section 194H

Shriraminsight Share Brokers Ltd., Chennai vs. DCIT Corporate Circle 6(1), Chennai

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

ITA 2975/CHNY/2018[2014-15]Status: DisposedITAT Chennai11 Oct 2019AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.2975/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 Shriram Insight Share Brokers Ltd., The Deputy Commissioner Of Mookambika Complex, No. 4, Lady Vs. Income Tax, Desika Road, Mylapore, Corporate Circle – 6(1), Chennai 600 004. Chennai. [Pan: Aaaci2727H] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Gautham Venketanarayanan, Advocate ""थ" की ओर से/Respondent By : Shri J. Pavitran Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 16.09.2019 घोषणा की तारीख /Date Of Pronouncement : 11.10.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-15, Chennai Dated 31.07.2018 Relevant To The Assessment Year 2014-15. The Grounds Raised In The Appeal Of The Assessee Are That The Ld. Cit(A) Has Erred In Confirming The Part Disallowance Made Under Section 14A R.W. Rule 8D, Disallowance Of Depreciation In Respect Of Royalty, Disallowance Of Bad Debt & Part

For Appellant: Shri S. Gautham VenketanarayananFor Respondent: Shri J. Pavitran Kumar, JCIT

Section 115JSection 14A

Shri Praveen Gupta, Gurgaon vs. ACIT, Meerut

In the result, the appeal of the assessee is dismissed

ITA 1434/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Sept 2019AY 2011-12

Bench: Shri H.S.Sidhu & Shri Anadee Nath Misshra

Section 143(3)Section 36Section 36(1)(viii)Section 37Section 68

Sagar Shipping Agencies India Pvt. Ltd., Mumbai vs. A.C.I.T. Cir - 2(3)(2), Mumbai

In the result, appeal of the assessee in ITA no

ITA 719/MUM/2018[2014-15]Status: DisposedITAT Mumbai01 Jul 2019AY 2014-15

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.719/Mum/2018 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ M/S. Sagar Shipping Acit Circle-2(3)(2), Agencies India Private Room No. 552, Ltd., 5Th Floor, V. A1-A2, Vaibhav Society Aayakar Bhavan, Chs, Plot No. 179, M K Road, Sahar Pipe Line Road, Mumbai-400020 Opp. Import Warehouse, Andheri (E), Mumbai-400099 स्थायी ऱेखा सं./ Pan: Aaecs3950N (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Anil Thakrar Revenue By: Shri. Abhi Rama Karthikeyn S. सुनवाई की तारीख /Date Of Hearing : 03.06.2019 घोषणा की तारीख /Date Of Pronouncement : 01.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 719/Mum/2018, Is Directed Against Appellate Order Dated 03.11.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-6, Mumbai (Hereinafter Called “The Cit(A)”) In Appeal No. Cit(A)-6/It-159/113/2016-17, For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 30.11.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2014-15. I.T.A. No.719/Mum/2018

For Appellant: Shri. Anil ThakrarFor Respondent: Shri. Abhi Rama Karthikeyn S

Section 143(2)Section 143(3)

The ITO, Cor.WD-1, Kochi vs. Bhagheeratha Engineering Limited, Cochin

In the result, the appeals filed by the Revenue are partly allowed for statistical

ITA 500/COCH/2018[2006-07]Status: DisposedITAT Cochin03 Apr 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 32(1)

The DCIT, Circle-8, Ahmedabad vs. Symphony Comforts System Ltd., Ahmedabad

In the result, ITA Nol. 1817/Ahd/2014 is allowed and ITA No

ITA 1896/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad29 Aug 2018AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Mudit Nagpal, Sr.D.RFor Respondent: Shri Bharat S. Shah, A.R

Section 10Section 143Section 14ASection 32Section 72

Melaila Resorts Private Limited, Mumbai vs. Principal Commissioner of Income Tax-2, Mumbai

In the result, appeal of the assessee is allowed

ITA 799/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Aug 2018AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Melaila Resorts Pvt. Ltd., V. Prl. Commissioner Of Income-Tax-2 Room No.344, 3Rd Floor, Bharat Insurance Building, Aayakar Bhavan, M.K. Road, 3Rd Floor, 15-A, Mumbai-400 020 Horniman Circle, Fort, Mumbai – 400 001 Pan: Aaecm 9152 E (Appellant) (Respondent) Assessee By : Dr. P. Daniel Department By : Shri V. Sreekar

For Appellant: Dr. P. DanielFor Respondent: Shri V. Sreekar

Section 143(2)Section 143(3)Section 263Section 36(2)(i)

DCIT, Cir-7(1), Kolkata vs. M/S J. K. Tyre & Industries Ltd., Kolkata

In the result, appeal of the revenue is partly allowed as indicated above

ITA 520/KOL/2016[2010-2011]Status: DisposedITAT Kolkata18 Jul 2018AY 2010-2011

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section 36(1)(vii)Section 36(2)(i)

DCIT, Cir-7(1), Kolkata vs. M/S J. K. Tyre & Industries Ltd., Kolkata

In the result, appeal of the revenue is partly allowed as indicated above

ITA 519/KOL/2016[2009-2010]Status: DisposedITAT Kolkata18 Jul 2018AY 2009-2010

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section 36(1)(vii)Section 36(2)(i)

M/S. Indraprastha Cancer Society and Research Centre, New Delhi vs. ITO (Exemption), New Delhi

In the result appeal filed by the Assessee stands partly allowed

ITA 2555/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Jul 2018AY 2010-11

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaa.Y. 2010-11

Section 10(23)(VI)Section 11Section 11(1)Section 12A

Sak Industries Ltd vs. DCIT, Circle-7(1)

In the result ground No. 1 of the appeal of the revenue is dismissed

ITA 2820/DEL/2004[2000-2001]Status: DisposedITAT Delhi13 Jun 2018AY 2000-2001

Bench: Shri Amit Shukla & Shri Prashant Maharishim/S. Sak Industries Limited, Vs. The Dy. Cit, Chandiwala Estate, Circle-7(1), Maa Anand Mai Marg, New Delhi Kalkaji, New Delhi (Appellant) (Respondent) Acit, Vs. M/S. Sak Industries Central-7(1), Limited, New Delhi Chandiwala Estate, Maa Anand Mai Marg, Kalkaji, New Delhi (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Kaushlendra Tiwari, Sr. DR

Section 14Section 143Section 14ASection 36Section 37(1)Section 4

Apt Packaging Ltd., Pune vs. Commissioner of Income-Tax - 1

In the result, the appeal of assessee is allowed

ITA 627/PUN/2015[2010-11]Status: DisposedITAT Pune05 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajeev ThakkarFor Respondent: Smt. Nirupama Kotru

Section 143(3)Section 263Section 32Section 36(1)(vii)