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Sri Rajanikanth Reddy, Bengaluru vs The Income Tax Officer, Ward-4(2)(2), ... on 20 September, 2022
cites
Section 36 in THE FINANCE ACT, 2021 [Entire Act]
Section 139 in THE FINANCE ACT, 2021 [Entire Act]
The Code of Civil Procedure, 1908
Google India Private Limited, ... vs The Deputy Commissioner Of Income Tax ... on 11 May, 2018
8. Therefore, the amended provisions of section 43B as well as 36(1)(va)
of the I.T. Act are not applicable for the assessment years under consideration.
By following the binding decision of the Hon'ble jurisdictional High Court in
9 ITA No. 577/Bang/2022
Shri Rajanikanth Reddy
the case of EssaeTeraokaPvt. Ltd Vs. DCIT (supra), the employees'
contribution paid by the assessee before the due date of filing of return of
income u/s 139(1) of the Act is an allowable deduction. Accordingly, we
decide this issue in favour of the assessee and the disallowance made by the
Assessing Officer is deleted.
Section 143 in THE FINANCE ACT, 2021 [Entire Act]
Section 36 in The Income Tax Act, 1961 [Entire Act]
Section 2 in THE FINANCE ACT, 2021 [Entire Act]
The Income Tax Act, 1961
M/S The Himalaya Drug Company, ... vs Dcit, Bangalore on 30 April, 2019
The relevant finding of the ITAT in the case of M/s.
ShakuntalaAgarbathi Company Vs. DCIT (supra), reads as follows: