TATA PROJECTS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

ITA 3818/MUM/2025Status: DisposedITAT Mumbai06 July 2026AY 2018-1915 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was justified in allowing the claim for bad debts as the conditions under Section 36(1)(vii) and 36(2) were satisfied. It also upheld the deletion of disallowance for employee contributions as they were deposited within the due dates.

What were the facts?

The assessee, Tata Projects Limited, appealed against the disallowance of expenses incurred on completed projects and the revenue appealed against the deletion of additions related to bad debts and employee contributions. The appeals arose from a common order of the CIT(A).

What were the issues?

Whether bad debts written off are allowable as a deduction and whether employee contributions to PF/ESIC deposited after the due date are disallowable.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 2(24)(x),Section 36(1)(vii),Section 36(2)

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA 3818/MUM/2025
ITA 3723/MUM/2025
CO 239/MUM/2025

Read from the judgment's own cause title. This page is filed under one of them.

INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI BENCH: E BEFORE HON’BLESHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND HON’BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA 3818/MUM/2025 निर्धारणवर्ा/Assmt. Year: 2018-19) Permanent Account Number: AAACT4119L THE DEPUTY COMMISSIONER OF TATA PROJECTS LIMITED INCOME TAX, CENTRAL 14-15TH FLOOR, CIGNUS MUMBAI, MAHARASHTRA- NEW MARINE LINES, 400087 CHRUCHGATE, MUMBAI MAHARASHTRA 400020 (अपीलार्थी Appellant) (प्रत्यर्थी Respondent)

ITA 3723/MUM/2025 निर्धारणवर्ा/Assmt. Year: 2018-19) Permanent Account Number: AAACT4119L THE DEPUTY TATA PROJECTS COMMISSIONER OF INCOME LIMITED TAX, CENTRAL CIRCLE 7(3) 14-15TH FLOOR, CIGNUS MAHARASHTRA- 400087 MAHARASHTRA 400020 (प्रत्यर्थी Respondent) (अपीलार्थी Appellant)

CO 239/MUM/2025 (Arising out of 3723/MUM/2025) निर्धारणवर्ा/Assmt. Year: 2018-19) Permanent Account Number: AAACT4119L

ITA 3818 & 3723/Mum/2025 &CO 239/Mum/2025 Tata Projects Limited A.Y. 2018-19 THE DEPUTY COMMISSIONE

The order continues below.

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