allowed as deduction under Section 36(1)(iv) of the IT Act. What was
contemplated under Section 36(1)(va) was the amount which ... with in different clauses of Section 36 (1) . All these establish that
Parliament, while introducing Section 36(1)(va) along with Section
before the due date prescribed
under Explanation 1 to Sec.36(1)(va) , is entitled to deduction.
According to us, it thus means that ... account in the relevant fund as provided under
Explanation 1 to Sec.36(1)(va) of the Act. According
1) of the Act. The AO
relied upon the CBDT Circular No.22/2015 as well as Section
36(1)(va) read with Section ... 1)(va) if the said amount is deposited in the
Government account before the due date as provided in
clause (va) of Section 36(1
date‟ has been defined under Explanation
(now Explanation 1) to Section 36(1)(va) provides that "For the purposes of this clause, „due
date ... determining the due date under Explanation (now Explanation 1) to Section 36(1)(va) . That
question, in our humble understanding, can be relevant, for example
processed u/s.143(1) on 22-08-2019 making
disallowance, inter alia, u/s.36(1)(va) amounting ... funds beyond the due date as given in
Explanation 1 to section 36(1)(va) on the strength of section 43B .
The latter section opens
Dhabriya Polywood Limited vs. ADIT
139(1), cannot be disallowed under Section 43B or under
Section 36(1)(va ... income under section 139(1) , the
same cannot be disallowed under section 43B read with section
36(1)(va) of the Act.
19. We further
directed against the addition of
Rs.94,33,788/- u/s 36(1)(va) of the Income Tax Act, 1961 .
Brief facts as noted from ... section (1) of section 36
of the Act.
6 ITA No.1312/Del/2020
Vedvan Consultants Pvt. Ltd.
9. Section 36(1)(va) and section
36(1)
(viii) of the Act.
4.1 The id CIT(A) erred in deleting the disallowance u/s
36(1)(va ... 36(1)(viii) of the 1961 Act and claim of the assessee for
grant of deduction u/s 36(1)(viii) is to be strictly
date as
per section 139 (1) are allowable expenses and cannot be disallowed under
section 36 (1)(va) . But the Ld. Assessing Officer ( CPC ) without ... credited to Employees account on or before the
due date ( Section 36(1) (va) being Rs. 254295 and having tax
impact of Rs. 81807 (refund
directed against the disallowance of
"Rs.XXXX" u/s 36(1)(va) of the Income Tax Act, 1961 . Brief
facts as noted from ... relevant
provision of Section 36 applicable to the case before Gujarat
High Court was Section 36(1)(va) with which we are also
concerned
