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

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

Section 36(i)(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(i)(va) is CIT v. Kamlaben Sureshchandra Bhatti (44 Taxmann.com 459), cited in 15 of the 53 judgments on BharatTax that turn on this section.

Leading authorities on Section 36(i)(va)

CIT v. Kamlaben Sureshchandra Bhatti
44 Taxmann.com 459 · 2014 · High Court
15
citing judgments

A High Court upholds a deletion of an addition made by the Assessing Officer under Section 68 when the Commissioner (Appeals) has appreciated the evidence on record and deleted a substantial portion of the addition.

CIT v. Orissa Corporation 1986 ITR 1849
256 ITR 306 · High Court
7
citing judgments
CIT v. Madhukar K Inamdar HUF
318 ITR 149 · 2009 · High Court
7
citing judgments
Income Tax Officer v. M.P. Police Sakh Sahakari Sanstha Maryadit
164 Taxmann.com 412 · 2024 · ITAT
4
citing judgments
Manoj Kumar Saraf v. ITO
45 Taxmann.com 63 · 2014 · Reported
4
citing judgments

Judgments on Section 36(i)(va)

Umang Boards Limited, Jaipur vs. DCIT, Circle-1 Jaipur, Jaipur

12. In view of the above discussion, this appeal filed by the assessee is hereby dismissed

ITA 969/JPR/2025[2018-2019]Status: DisposedITAT Jaipur18 Sept 2025AY 2018-2019

Bench: Learned Cit(A), Challenging Intimation U/S 143(1) Of The Act, Relating To The Assessment Year 2018-19. Said Appeal Came To Be Dismissed, While Observing That Despite Issuance Of Notices U/S 250 Of The Act, There Was No Participation In The Appellate Proceedings By The Appellant & The Appeal Deserved To Be Dismissed In View Of The Material On Record.

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(1)Section 143(1)(a)Section 250Section 36

Welfare Buildings & Estates Pvt. Ltd., Kolkata vs. DCIT, CPC, Bengaluru

The appeal of the assessee is allowed

ITA 252/KOL/2025[2021-22]Status: DisposedITAT Kolkata24 Jul 2025AY 2021-22

Bench: us and heard both the Ld. AR/DR. There appeals to be considerable merit in the averment that the order u/s 154 of the Act is not signed. For this purpose, the only page where there is any signature visible deserves to be extracted: Rectification order u/s 154 of the IT Act, 1961) Name WELLFARE BUILDINGS & ESTATES PRIVATE LIMITED AY : 2021-22

Section 154Section 250Section 43B

The Mahil Gailan Cooperative Agriculture Service Society Limited, Mahil Gailan, Sbs Nagar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 106/ASR/2024[2021-22]Status: DisposedITAT Amritsar07 Jul 2025AY 2021-22

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Aditya Sharma, C.A
Section 143(1)Section 154Section 250Section 36Section 36(1)(VA)Section 37(1)Section 80PSection 80P(2)Section 80P(2)(d)

Nashik District Supervision Co Op Society, Nashik vs. ITO Ward 1(1) Nashik, Nashik

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

ITA 2250/PUN/2024[2018-19]Status: DisposedITAT Pune07 Apr 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2250/Pun/2024 Assessment Year : 2018-19 Nashik District Supervision Vs. Ito, Ward-1(1), Co-Op. Society, Nashik 2Nd Floor, Ghankar Lane, Raviwar Karanja, Nashik-422001 Pan : Aaatn2072M Appellant Respondent

For Appellant: NoneFor Respondent: Shri Sandeep P. Sathe
Section 143(1)Section 143(1)(a)Section 36Section 80Section 80ASection 80P(2)(d)

Deputy Commissioner of Income Tax, Circle-1, Nagpur vs. Ms Gondwana Engineers Limited, Nagpur

In the result, the appeal of the Revenue is dismissed

ITA 387/NAG/2024[2015-16]Status: DisposedITAT Nagpur21 Mar 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rachit ThakarFor Respondent: Shri Abhay Y. Marathe
Section 154Section 36

Bombay Duck Dining Company Private Limited, Hyderabad vs. ACIT., Circle 1(1), Hyderabad

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

ITA 1076/HYD/2024[2016-17]Status: DisposedITAT Hyderabad20 Dec 2024AY 2016-17

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: : Shri Madan Mohan Meena, SR-
Section 143(2)Section 250Section 36Section 40Section 68

Assistant Commissioner of Income Tax, Circle -1, Nagpur vs. M/S Gondwana Engineers Ltd, Nagpur

In the result, appeal filed by the Revenue is dismissed

ITA 111/NAG/2020[2015-16]Status: DisposedITAT Nagpur14 Aug 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Respondent: Shri Kailash C. Kanojiya
Section 36Section 80I

Himanshu Engineering Works, Ahmedabad vs. The Income Tax Officer, Ward-3(2)(7) Present Ward- 3(2)(1), Ahmedabad

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

ITA 567/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad07 Jun 2024AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

Section 142(1)Section 143(1)Section 143(3)Section 250Section 263Section 269SSection 36Section 40Section 40A(3)

Shri Madhopur Kraya Vikraya Sahkari Samiti Limited, Shrimadhopur vs. Income Tax Officer, Neem Ka Thana

In the result, all the three appeals of the assessee in ITA No

ITA 749/JPR/2023[2014-15]Status: DisposedITAT Jaipur27 May 2024AY 2014-15

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

For Appellant: Shri Vedant Agrawal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 36Section 80P(2)(a)Section 80P(2)(d)

East Coast Constructions & Industries Ltd., Chennai vs. Dc/ACIT Central Circle- 1(3), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 236/CHNY/2023[2018-19]Status: DisposedITAT Chennai20 Mar 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 139(5)Section 139(9)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 36Section 40Section 43B

East Coast Consturctions & Industries Ltd., Chennai vs. Dc/ACIT Cnetral Cricle- 1(3), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 235/CHNY/2023[2018-19]Status: DisposedITAT Chennai20 Mar 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 139(5)Section 139(9)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 36Section 40Section 43B

Abhipra Capital Limited, New Delhi vs. DCIT, Circle-1(1), Delhi

In the result, appeal of assessee is dismissed

ITA 1494/DEL/2023[2020-21]Status: DisposedITAT Delhi19 Oct 2023AY 2020-21

Bench: SHRI G.S PANNU, HON’BLE (President), SHRI CHANDRA MOHAN GARG (Judicial Member)

For Appellant: Shri V. Rajkumar, Adv
Section 143(1)Section 2(24)(x)Section 36Section 43B

AO, CPC Bengaluru, Karnataka vs. Kamlesh Kumar Singh, Panipat (Haryana)

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

ITA 1458/DEL/2021[2017-2018]Status: DisposedITAT Delhi06 Sept 2023AY 2017-2018

Bench: Sh. Pradip Kumar Kedia & Sh. Yogesh Kumar Usao Vs. Kamlesh Kumar Singh Cpc House No.112, Near Shiv Deep Bengaluru Public School, Refiney Township Karnataka Road, Vpo Dadlana, Panipat Haryana – 132 140 Pan No. Aadck 5251 H (Appellant) (Respondent)

Section 139(1)Section 143(1)Section 2(24)(x)Section 36

M/S. Amtex Software Solutions Private Limited, Chennai vs. PCIT Chennai -1, Chennai

The appeal stand dismissed

ITA 678/CHNY/2023[2018-19]Status: DisposedITAT Chennai31 Aug 2023AY 2018-19
For Appellant: Ms. G. Vardhini (Advocate) - Ld.ARFor Respondent: Ms. Deeptha M.S. (JCIT) - Ld. Sr. DR
Section 115JSection 143(3)Section 2(24)(x)Section 263Section 40A(7)

Dilip Pathak, Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

In the result, both the appeals of the assessee are dismissed

ITA 3/GTY/2022[2019-20]Status: DisposedITAT Guwahati29 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 2(24)(x)Section 36Section 36(1)(va)

Dilip Pathak, Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

In the result, both the appeals of the assessee are dismissed

ITA 2/GTY/2022[2018-19]Status: DisposedITAT Guwahati29 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 2(24)(x)Section 36Section 36(1)(va)

Lally Automobiles Private Limited, Delhi vs. DCIT, Circle-15(2), Delhi

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

ITA 942/DEL/2023[2019-20]Status: DisposedITAT Delhi24 Aug 2023AY 2019-20

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediaita Nos.941 & 942/Del/2023 (Assessment Years : 2018-19 & 2019-20) Lally Automobiles Pvt. Vs. Dcit Ltd., D-196 & 160, Okhla Circle – 15(2) Ind. Area, Phase-I, Delhi New Delhi – 110 020 Pan No. Aabcl 1446 K (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Smita Singh, Sr. D.R. Date Of Hearing: 24.08.2023 Date Of Pronouncement: 24.08.2023

Section 143(1)Section 2(24)(x)Section 36

Lally Automobiles Private Limited, New Delhi vs. DCIT, Circle-15(2), Delhi

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

ITA 941/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Aug 2023AY 2018-19

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediaita Nos.941 & 942/Del/2023 (Assessment Years : 2018-19 & 2019-20) Lally Automobiles Pvt. Vs. Dcit Ltd., D-196 & 160, Okhla Circle – 15(2) Ind. Area, Phase-I, Delhi New Delhi – 110 020 Pan No. Aabcl 1446 K (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Smita Singh, Sr. D.R. Date Of Hearing: 24.08.2023 Date Of Pronouncement: 24.08.2023

Section 143(1)Section 2(24)(x)Section 36

Sanjay Kumar, Gurgaon vs. ITO, Ward 4(1), Gurugram

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

ITA 2471/DEL/2022[2018-19]Status: HeardITAT Delhi24 Aug 2023AY 2018-19

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediasanjay Kumar Ca Mr Vs. Ito Sahu M. Sahu & Ward- 4 (1) Associates Chartered Gurugram Accountant House No.651, 1St Floor, Sector- 10A, Nr. Union Bank Of India, Gurgaon Haryana 122001 Pan No.Cmipk8618J (Appellant) (Respondent)

Section 139(1)Section 143(1)Section 2(24)(x)Section 36

Harbir Singh, Gurgaon vs. ITO, Ward 1(4), Gurgaon

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

ITA 540/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Aug 2023AY 2018-19

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaharbir Singh, Vs. Ito, C/O. Ca Mr Sahu, House No. Ward-1(4), 651, 1St Floor, Sector-10A, Near Gurgaon Gd Goenka Public School, Gurgaon, Haryana (Appellant) (Respondent) Pan: Afrpa3023P

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)