The scene where the temple collapses. I saw it at the age of six and almost passed out from laughing.
And just before that, when they're all fighting over Mowgli. King Louie grabs him from Bagheera, then Baloo yanks him out of Louie's hands and bonks Louie over the head with a hilarious thumping noise. I used to rewind that bit multiple times.
"Will you stop that silly beat business and listen?"
This scene when Hathi is being convinced to help search for Mowgli:
Junior: Pop, the man cub and I are friends. He'll get hurt if we don't find him. Please, Pop, sir? Please? Hathi: Now don't you worry, son. Your father had a plan in mind all the time. Winifred:(sarcastically) Sure you did!
The whole "What we gonna do?" gag between the vultures.
Baloo interrupting his own moving epitaph, prompting indignant (and hilarious) fury from Bagheera.
Kaa trying to hypnotize Shere Khan and Shere Khan simply slapping him down and saying "No I can't be bothered with that. I have no time for that sort of nonsense." Also can be read as the following:
Kaa uses HYPNOSIS!
It's ineffective.
Shere Khan uses BITCH SLAP!
It's super effective!
"Come on, Baggy, get with the beat!"
The 1994 Disney live-action movie
Mowgli, afraid of his reflection, pushes the mirror away, which hits the doctor.