Section 36(va) of the Income Tax Act

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

Section 36(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 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.

27 judgments on BharatTax turn on Section 36(va).

Judgments on Section 36(va)

Anil Kumar Malik, Haryana vs. Jurisdictional Assessing Officer, Range Code 53, AO Number-1, Circle 1(1) Gurgaon, Haryana

In the result, the Assessee’s appeal is dismissed

ITA 6110/DEL/2024[2020-2021]Status: DisposedITAT Delhi15 Apr 2025AY 2020-2021

Bench: Shri Mahavir Singh, Hon’Blea.Yr. : 2020-21 Anil Kumar Malik, Vs. Jurisdictional A-905, Sispal Vihar, Sector-49, Assessing Officer Sohna Road, Gurgaon, Range Code-53, Ao South City, Number-1, Circle 1(1), Haryana-122018 Gurgaon (Pan: Abjpm1566B) (Appellant) (Respondent)

For Appellant: Shri Hemant Jain, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 2(24)(x)Section 36Section 43B

M/S Orchid Pharma Ltd. (Formerly M.S Orchid Chemicals & Pharmaceuticals Ltd.), Chennai vs. ACIT, Central Circle-1(1), Chennai

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

ITA 277/CHNY/2022[2014-15]Status: DisposedITAT Chennai25 Sept 2024AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.276 & 277/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S. Orchid Pharma Ltd. [Formerly Vs. The Assistant Commissioner Of M.S. Orchid Chemicals & Income Tax, Pharmaceuticals Ltd.] 313, Orchid Central Circle 1(1), Towers, Valluvarkottam High Road, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aaaco0402B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, F.C.A. & Shri Shrenik Chordia, C.A. ""थ" की ओर से/Respondent By : Shri V. Nandakumar, Cit सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 25.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Common Order Both Dated 28.02.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals)-18, Chennai For The Assessment Years 2013-14 & 2014-15 Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri B. Ramakrishnan, F.C.A. &For Respondent: Shri V. Nandakumar, CIT

Section 238Section 271(1)(c)Section 30(2)Section 31(1)Section 35Section 36Section 37

M/S Orchid Pharma Ltd. (Formerly M.S Orchid Chemicals & Pharmaceuticals Ltd.), Chennai vs. ACIT, Central Circle-1(1), Chennai

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

ITA 276/CHNY/2022[2013-14]Status: DisposedITAT Chennai25 Sept 2024AY 2013-14

For Appellant: Shri B. Ramakrishnan, F.C.A. &For Respondent: Shri V. Nandakumar, CIT

Section 238Section 271(1)(c)Section 30(2)Section 31(1)Section 35Section 36Section 37

Sfc Soultions India (Fluid) Private Limited, Chengalpattu vs. ACIT Corp. Circle 1(2), Chennai

The appeal stands partly allowed

ITA 9/CHNY/2024[2014-15]Status: DisposedITAT Chennai12 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.9/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) M/S.Sfc Solutions India (Fluid) Pvt. Ltd. Acit [Formerly Known As Cooper Standard Automotive Corporate Circle-1(2) India Pvt.Ltd.] Chennai. बनाम/ 3A,Ford Supplier Park,Killakarani Vs. Village,Melrosapuram Post Via Singaperumal Koil -603 204. Chengalpattu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcc-3665-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sumant Chadha (Fca)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar(Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 31-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 12-08-2024 आदेश / O R D E R

For Appellant: Shri Sumant Chadha (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar(CIT) -Ld. DR

Section 143(3)Section 37Section 43B

Global Waste Management Cell Pvt Ltd, Mumbai vs. Centralized Processing Centre, Bengaluru

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

ITA 2041/MUM/2023[2020-2021]Status: DisposedITAT Mumbai11 Oct 2023AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalglobalwastemanagement Vs. Centralized Processing Cell Pvt.Ltd, Centre(Cpc), 1St, Floor, Room No. Postbox.No.01, 20/21 10, Atul Niwas, Electronic City, 7Th Ketwadi, Bengaluru-560500. Mumbai-400004. Pan/Gir No. : Aacg4780E Appellant .. Respondent

For Appellant: Shri Rahul K. Hakani.ARFor Respondent: Shri Dr. Kishore Dhule. CIT-DR

Section 143Section 143(1)Section 36

Prakash Road Lines Corporation Ltd., Kolkata vs. DCIT, CPC, Bengaluru

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

ITA 376/KOL/2022[2018-2019]Status: DisposedITAT Kolkata14 Dec 2022AY 2018-2019

Bench: Rajesh Kumar & Shri Sonjoy Sarma]

Section 115BSection 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

Indu Anand, New Delhi vs. Circle-30(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1708/DEL/2020[2019-20]Status: DisposedITAT Delhi27 Jul 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2019-20] Indu Anand, Vs Circle-30(1), C-25, G.K Part-I, New Delhi-110048. New Delhi. Pan-Aadpa2051L Appellant Respondent Appellant By Shri Manoj Kumar, Ca Respondent By Shri Gurpreet Shah Singh, Sr. Dr Date Of Hearing 27.07.2022 Date Of Pronouncement 27.07.2022 Order Per Kul Bharat, Jm : This Appeal Filed By The Assessee For The Assessment Year 2019-20 Is Directed Against The Order Of Ld. Cit(A)-10, New Delhi Dated 17.08.2020. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 143Section 143(1)Section 2(23)(x)Section 36Section 43B

Superlite Jointings Private Limited, U.P vs. Circle 2(2)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 137/DEL/2022[2018-19]Status: HeardITAT Delhi23 Mar 2022AY 2018-19

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2018-19

Section 2(24)Section 36Section 43B

Rambir Singh, Haryana vs. ITO, Ward-5, Rohtak, Haryana

In the result, the appeal of the assessee is allowed

ITA 1489/DEL/2021[2018-2019]Status: DisposedITAT Delhi25 Feb 2022AY 2018-2019

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Rambir Singh, Vs Ito, Dada Chattarpal Enterprise, 156-Idc Ward-5, Hissar Road Rohtak, Haryana-124001. Rohtak, Pan-Awhps6868F Appellant Respondent Appellant By None Respondent By Shri Anil Kumar Sharma, Sr.Dr Date Of Hearing 16.02.2022 Date Of Pronouncement 25.02.2022

Section 143(1)Section 143(1)(iv)Section 2(23)(x)Section 36Section 43B

United Rail Road Constructions Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 494/HYD/2021[2018-19]Status: DisposedITAT Hyderabad19 Jan 2022AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Duvvuru Rl Reddy

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rohit Mujumdar

Section 143(1)

United Rail Road Constructions Private Limited, Secunderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 493/HYD/2021[2017-18]Status: DisposedITAT Hyderabad19 Jan 2022AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Duvvuru Rl Reddy

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rohit Mujumdar

Section 143(1)

VR vs. India Private Limited, Hyderabad

In the result, appeal of the assessee is allowed in above terms

ITA 490/HYD/2021[2018-19]Status: DisposedITAT Hyderabad19 Jan 2022AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Duvvuru R.L. Reddyassessment Year: 2018-19

For Appellant: Sri Sanjay Mutha, CAFor Respondent: Sri Rohit Mujumdar

Section 139(1)Section 143(1)Section 36Section 43B

Lsc Steels Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, appeal of the assessee is allowed in above terms

ITA 489/HYD/2021[2019-20]Status: DisposedITAT Hyderabad19 Jan 2022AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Duvvuru R.L. Reddyassessment Year: 2019-20

For Appellant: Sri Sanjay Mutha, CAFor Respondent: Sri Rohit Mujumdar

Section 139(1)Section 143(1)Section 36Section 43B

Mody Autocorp Private Limited, Secunderabad vs. Deputy Commissioner of Income Tax, Circle-5(1), Hyderabad

In the result, appeal of the assessee is allowed in above terms

ITA 478/HYD/2021[2018-19]Status: DisposedITAT Hyderabad06 Jan 2022AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2018-19 Mody Autocorp Pvt. Ltd., Vs. Dy. Commissioner Of Secunderabad. Income-Tax, Circle – 5(1), Hyderabad. Pan – Aajcm0293M 0(Appellant) (Respondent) Assessee By: Shri Darshan Jakharia Revenue By: Shri Rohit Mujumdar Date Of Hearing: 05/01/2022 Date Of Pronouncement: 06/01/2022 O R D E R Per Bench.: This Appeal Filed By The Assessee Is Directed Against Cit(A)’S National Faceless Appeal Centre (Nfac) Order For Ay 2018-19 Involving Proceedings U/S 143(1) Of The Income Tax Act, 1961. 2. The Only Issue Involved In This Appeal Is That The Addition Towards Employees’ Contribution To Pf & Esi On The Ground Of Late Payment Of The Same.

For Appellant: Shri Darshan JakhariaFor Respondent: Shri Rohit Mujumdar

Section 139(1)Section 143(1)Section 36Section 43B

Rakesh Singh, Noida vs. CPC Itd, Bengaluru

The appeal of the assessee is allowed

ITA 1055/DEL/2021[2019-20]Status: DisposedITAT Delhi13 Dec 2021AY 2019-20

Bench: Shri C. N. Prasad[Assessment Year : 2019-20] Rakesh Singh Vs Cpc Utd 4P 102, Awho Gurjindra Vihar, Sec. Bengaluru Chai Pokcet 5, Greater Noida, Noida, Karnatak Uttar Pradesh Abcpb6585A Appellant Respondent Appellant By Shri Rakesh Kumar Garg, Ca & Sh. Ankit Garg, Ca Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 13.12.2021 Date Of Pronouncement 13.12.2021

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