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
Section 36 of the Act deals with the
deductions in computing the income referred to in
section 28 and as per section 36(1)(va ... return under Sec.139
(1) , the same could not be disallowed under Sec.43B or Sec.36
(1)(va) .
17. In order to answer
disallowance of Section 143(1)(a)(iv) . When the due date under
Explanation to Section 36(1)(va) is judicially held to be not decisive ... permissible in the scheme of Section 143(1) , whether the insertion of Explanation 2 to Section
36(1)(va) , with effect from 1st April
Dhabriya Polywood Limited vs. ADIT
139(1), cannot be disallowed under Section 43B or under
Section 36(1)(va ... return of income under section 139(1) , the
same cannot be disallowed under section 43B read with section
36(1)(va
CORPORATION CIRCLE 3 (2) , CHENNAI
The scope of Section 43B and Section 36(1)(va) are different
and thus, there is no question of reading ... 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
Sec.36(1)
(viii) of the Act.
4.1 The id CIT(A) erred in deleting the disallowance u/s
36(1)(va ... deduction u/s 36(1)(viii) of the 1961 Act and claim of the assessee for
grant of deduction u/s 36(1)(viii
return due date as
per section 139 (1) are allowable expenses and cannot be disallowed under
section 36 (1)(va) . But the Ld. Assessing Officer ... wherein it is held as under:
Section 43B , read with section 36(1)(va) of the Income Tax Act, 1961 Business disallowance - Certain deductions
CORPORATION CIRCLE 3 (2) , CHENNAI
The scope of Section 43B and Section 36(1)(va) are
different and thus, there is no question of reading ... Section 28 . The relevant
provision of Section 36 applicable to the case before Gujarat
High Court was Section 36(1)(va) with which
return of income under Section 139(1) , cannot
be disallowed under Section 43B or under Section 36(1)(va ... return of
income under section 139(1) , the same cannot be disallowed under
section 43B read with section 36(1)(va
drawn by ld. CIT-DR to
provisions of Section 36(1)(iv) , 36(1)(va) and 43B of the 1961 Act. It was submitted
that ... specific provision of the 1961 Act viz. Section 36(1)(iv) and 36(1)(va) deals
with the contribution to PF and hence general provision
