Which cases are most cited on Section 36(i)(iii)?

CIT v. Essar Tele (261 Taxmann 179) — 10 citing judgments; H.T. Media Ltd. v. Principal Commissioner of Income-tax (145 Taxmann.com 219) — 4 citing judgments.

How many judgments are there on Section 36(i)(iii)?

BharatTax indexes 49 ITAT, High Court and Supreme Court judgments that turn on Section 36(i)(iii) of the Income Tax Act, 1961.

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

Q: What is the leading case on Section 36(i)(iii) of the Income Tax Act?

CIT v. Essar Tele (261 Taxmann 179) is the decision most relied on for Section 36(i)(iii), cited in 10 judgments. An assessee need not prove a debt is bad if it is written off as such in its accounts, following the amendment to Section 36(1)(vii) of the Income Tax Act, 1961, effective from April 1, 1989.

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

Section 36(i)(iii) 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.

The decision most relied on for Section 36(i)(iii) is CIT v. Essar Tele (261 Taxmann 179), cited in 10 of the 49 judgments on BharatTax that turn on this section.

Leading authorities on Section 36(i)(iii)

CIT v. Essar Tele

261 Taxmann 179 · 2019 · High Court

citing judgments

An assessee need not prove a debt is bad if it is written off as such in its accounts, following the amendment to Section 36(1)(vii) of the Income Tax Act, 1961, effective from April 1, 1989.

H.T. Media Ltd. v. Principal Commissioner of Income-tax

145 Taxmann.com 219 · 2022 · High Court

citing judgments

Judgments on Section 36(i)(iii)

Addl . CIT, Special Range- 4, New Delhi vs. Gaursons Realty Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2662/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandraassessment Year: 2015-16

For Appellant: Shri S. Krishanan, AdvocateFor Respondent: Shri Sanjay Gupta, CIT(DR)

Section 143(3)Section 194ISection 36Section 36(1)Section 36(1)(va)

M/S. Bafna Builders & Land Developers, Jalgaon vs. Joint Commissioner of Income-Tax

Appeal is partly allowed in above terms

ITA 185/PUN/2015[2010-11]Status: DisposedITAT Pune27 Apr 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripotem/S. Bafna Builders & Jcit, Range - 1 Land Developers Jalgaon 425001 "Nayantara", Subhash Chowk Vs. Jalgaon 425001 Pan – Aadfb4627P Appellant Respondent Appellant By: Shri Sunil Ganoo Respondent By: Shri S.P. Walimbe Date Of Hearing: 22.04.2022 Date Of Pronouncement: 27.04.2022 O R D E R Per S.S. Godara, Jm This Assessee’S Appeal For Ay 2010-11 Is Against The Order Of The Cit(A) 2, Nashik Dated 13.01.2015 Passed In Case No. Nsk/Cit(A)-2/4713-14 Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961 In Short “The Act”.

For Appellant: Shri Sunil GanooFor Respondent: Shri S.P. Walimbe

Section 143(3)

Hotel Skyline Private Limited, Bharuch vs. The Income Tax Officer, Ward-1(1), Bharuch

In the result, both the appeals of the assessee are ( ITA No

ITA 691/AHD/2017[2013-14]Status: DisposedITAT Surat07 Mar 2022AY 2013-14

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.690 & 691/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13 & 2013-14) (Virtual Court Hearing) Hotel Skyline Pvt. Ltd., Income Tax Officer, Ward -1(1), Bharuch Skyline Building, Old N.H. Vs. Nop.8, Nr. Hotel Maharaja, Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach 5317 A (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Ms. Anupama Singla,–Sr-DR

Section 143(3)Section 28Section 36Section 37(1)Section 57

Hotel Skyline Private Limited, Bharuch vs. The Income Tax Officer, Ward-1(1), Bharuch

In the result, both the appeals of the assessee are ( ITA No

ITA 690/AHD/2017[2012-13]Status: DisposedITAT Surat07 Mar 2022AY 2012-13

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Ms. Anupama Singla,–Sr-DR

Section 143(3)Section 28Section 36Section 37(1)Section 57

Takshashila Gruh Nirman Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-8(1), Ahmedabad

In the result, the appeal preferred by the assessee is allowed

ITA 2821/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad29 Oct 2021AY 2010-11

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri Purushottam Kumar, Sr. DR

Section 143(3)Section 36

ACIT, Central Circle-1(1), Hyd, Hyderabad vs. Alluri Krishna Reddy, Hyd, Hyderabad

ITA 1002/HYD/2016[2008-09]Status: DisposedITAT Hyderabad28 Oct 2021AY 2008-09

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

For Appellant: NoneFor Respondent: Sri Y.V.S.T.Sai, CIT-DR

Section 143(1)Section 153Section 153A

Alluri Krishna Reddy, Hyd, Hyderabad vs. DCIT, Central Circle-1, Hyd, Hyderabad

ITA 927/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Oct 2021AY 2007-08

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

For Appellant: NoneFor Respondent: Sri Y.V.S.T.Sai, CIT-DR

Section 143(1)Section 153Section 153A

ACIT, Circle-1(1), Hyd, Hyderabad vs. Alluri Krishna Reddy, Hyd, Hyderabad

ITA 902/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Oct 2021AY 2007-08

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

For Appellant: NoneFor Respondent: Sri Y.V.S.T.Sai, CIT-DR

Section 143(1)Section 153Section 153A

ITO, Ward - 6(2), Kolkata vs. Jubilee Investments & Industries Ltd., Kolkata

Appeal is dismissed

ITA 1470/KOL/2010[2005-06]Status: DisposedITAT Kolkata07 Jan 2021AY 2005-06

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

For Appellant: Shri Krish Desai, CAFor Respondent: Ms. Nidhi Srivastava, CIT(DR)

Section 36Section 40

Sugam Vanijya Holdings P.Ltd, Bengluru vs. DCIT, Circle-24(2), New Delhi

Appeal of the assessee is partly allowed

ITA 9502/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Dec 2020AY 2015-16

Bench: Shri G.S.Pannu, Hon’Ble & Ms Suchitra Kamblesugam Vanijya Holdings Vs Dcit Private Limited Circle-24(2) Vr Bengaluru, No. 11B, C.R.Building, Survey No. 40/9, New Delhi-110002 Dyvasandra Industrial Area 2Nd Stage, Kr Puram Hobli, Bengaluru- 560048 (Appellant) (Respondent) Appellant By Sh. Kanchan Kaushal, Sh. Harpreet Ajmani, Adv. Respondent By Sh. Anupham Kant Garg, Cit-Dr Date Of Hearing 25.09.2020 Date Of Pronouncement 23.12.2020

Section 143Section 144CSection 32Section 37Section 56Section 57

Shri Sanjay Kumar Sharma, Ludhiana vs. DCIT, C-6, Ludhiana

The appeal of the assessee is hereby allowed

ITA 1249/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh21 Oct 2020AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

For Appellant: Shri Ashwani Kumar ,CAFor Respondent: Shri Amaresh Singh, CIT

Section 143(3)Section 36

M/S.Baby Memorial Hospital Ltd, Kozhikkode vs. The ACIT, Circle-1(1), Kozhikkode

In the result, the appeal filed by the assessee is partly allowed

ITA 420/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Nov 2019AY 2014-15

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

Section 115JSection 142Section 143(3)Section 263Section 36Section 37(1)

Asvini Foundations, Chennai vs. ACIT Non Corporate Circle 1(1), Chennai

In the result, both the appeals filed by the assessee are dismissed

ITA 2012/CHNY/2018[2015-16]Status: DisposedITAT Chennai17 Oct 2019AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. Nos. 2011 & 2012/Chny/2018 िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16 M/S. Asvini Foundations, The Assistant Commissioner Of C/O Sreedhar, Suresh & Rajagopalan Vs. Income Tax, Chartered Accountants, 3-8, “Green Non Corporate Circle 1(1), Haven”, New No. 26, Third Main Road, Chennai 34. Gandhi Nagar, Adyar, Chennai 600020. [Pan:Aaifa3453H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri A. Sundarajan, Jcit सुनवाई की तारीख/ Date Of Hearing : 15.10.2019 घोषणा की तारीख /Date Of Pronouncement : 17.10.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Chennai, Dated 29.05.2018 Relevant To The Assessment Years 2014-15 & 2015-16. The Only Common Ground Raised In Both The Appeals Of The Assessee Is That The Ld. Cit(A) Has Erred In Confirming The Disallowance Of Finance Cost Under Section 36(I)(Iii) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: NoneFor Respondent: Shri A. Sundarajan, JCIT

Section 143(3)Section 36

Asvini Foundations, Chennai vs. ACIT Non Corporate Circle 1(1), Chennai

In the result, both the appeals filed by the assessee are dismissed

ITA 2011/CHNY/2018[2014-15]Status: DisposedITAT Chennai17 Oct 2019AY 2014-15

For Appellant: NoneFor Respondent: Shri A. Sundarajan, JCIT

Section 143(3)Section 36

Akshaya P Ltd., Chennai vs. DCIT Corporate Circle 1(1), Chennai

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

ITA 1358/CHNY/2018[2013-14]Status: DisposedITAT Chennai10 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No. 1358/Chny/2018 "नधा"रण वष" /Assessment Year : 2013-2014. M/S. Akshaya P. Ltd, Vs. The Deputy Commissioner Of Gandhi Sqare, Income Tax, 46, Rajiv Gandhi Salai (Omr) Corporate Circle 1(1) Kandanchavadi, Chennai. Chennai 600 096. [Pan Aafca 1708D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. V.M. Mahadir, IRS, JCIT

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

Dharma Teja, Hyderabad vs. Income Tax Officer, Ward-14(5), Hyderabad

In the result, both the appeals filed by the assessee are allowed

ITA 1593/HYD/2018[2013-14]Status: DisposedITAT Hyderabad29 May 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr

For Appellant: Shri Murali Mohan RaoFor Respondent: Shri Dinesh Paduchuri

Section 143(3)Section 147Section 148Section 194Section 201(1)Section 4Section 40

Dharma Teja, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-13(1), Hyderabad

In the result, both the appeals filed by the assessee are allowed

ITA 1592/HYD/2018[2007-08]Status: DisposedITAT Hyderabad29 May 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr

For Appellant: Shri Murali Mohan RaoFor Respondent: Shri Dinesh Paduchuri

Section 143(3)Section 147Section 148Section 194Section 201(1)Section 4Section 40

The Income Tax Officer, Amritsar vs. M/S Wazir Singh Enterprises, Amritsar

In the result, the appeal filed by the Revenue Department stands dismissed and Cross Objection filed by the assessee is partly allowed

ITA 626/ASR/2016[2013-14]Status: DisposedITAT Amritsar14 Feb 2019AY 2013-14

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. Navendu Khanna (Ld. CA)For Respondent: Sh. Bhawani Shankar (Ld. DR)

Section 250(6)Section 36Section 37(1)

ACIT, Haryana vs. M/S. Paliwal Overseas (P) Ltd., Panipat

In the result, the appeal of the revenue stands dismissed

ITA 941/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaay: 2010-11 Acit, Vs Paliwal Overseas (P) Ltd., Circle Panipat, Paliwal Nagar, Haryana. Panipat. (Pan: Aabcp1067E) (Appellant) (Respondent) Department By: Ms Ashima Neb, Sr. Dr Assessee By: None Present

For Appellant: None presentFor Respondent: Ms Ashima Neb, Sr. DR

Section 268Section 36

ACIT, Circle-1(1), Tirupati, Tirupathi vs. B.V. Reddy & Sons, Chittoor

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

ITA 164/HYD/2016[2010-11]Status: DisposedITAT Hyderabad23 May 2018AY 2010-11

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri S. Rama Rao, ARFor Respondent: Smt. Komali Krishna, DR