1, CIT v. SPL Industries Ltd.

297 ITR 220Reported decision#5492 most cited

What is 1, CIT v. SPL Industries Ltd. authority for?

Prior to the amendment effective April 1, 2021, no disallowance can be made for employee's contribution to PF and ESI paid by the assessee before the due date of filing the return of income under section 139(1).

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2022.

Also referred to as

CIT v. SPL Industries Ltd. · employee's contribution · PF · ESI · due date of filing return · section 139(1) · disallowance · pre-amendment

Judgments citing 1, CIT v. SPL Industries Ltd.

Neelkanth Infertility and Ivf Hospital, Gurgaon vs. DCIT, CC-1, Gurgaon

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 453/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no 7 ITA No.453/Del./2022 disallowance can be made th…

Mohammed Mujeeb, Delhi vs. Ward-69(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 393/DEL/2022[2019-20]Status: DisposedITAT Delhi21 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid 7 ITA No.393/Del./2022 down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made t…

Mohammed Mujeeb, Delhi vs. Ward-66(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 392/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid 7 ITA No.392/Del./2022 down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made t…

Bmk Business Hotels & Resorts Pvt Ltd, New Delhi vs. ADIT CPC, Bangalore

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1752/DEL/2020[2018-19]Status: DisposedITAT Delhi21 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Manish Malik, AdvocateFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no 7 ITA No.1752/Del./2020 disallowance can be made t…

Kailash Hospital & Meternity, Uttarpradesh vs. Ward 1(1)(3), Uttarpardesh

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 335/DEL/2022[2019-20]Status: DisposedITAT Delhi19 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench 7 ITA No.335/Del./2022 have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made t…

Narang Scientific Works, C-255 vs. Income Tax Officer, Civic Centre

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 326/DEL/2022[2019-2020]Status: DisposedITAT Delhi19 Apr 2022AY 2019-2020

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench 7 ITA No.326/Del./2022 have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made t…

Mohan Services, Haryana vs. Income Tax Officer, Circle 2(1), Gurgaon

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 321/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Apr 2022AY 2017-18

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid 7 ITA No.321/Del./2022 down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made t…

Surender Gahlot, Haryana vs. Ward 4(3), Haryana

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 287/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid 7 ITA No.287/Del./2022 down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made t…

Jaman Lal, New Delhi vs. ITO Ward - 62(2), New Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1679/DEL/2020[2018-19]Status: DisposedITAT Delhi18 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench 7 ITA No.1679/Del./2020 have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made…

Manful Solutions, Delhi vs. Ward 54(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 94/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Ravi, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…here are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of 7 ITA No.94/Del./2022 CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made that the payment to the e…

Dsd and Matwar Services Private Limited, New Delhi vs. Ward-7(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 69/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…e series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT 7 ITA Nos.68 & 69/Del./2022 vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made that the payment to the e…

Dsd and Matwar Services Private Limited, New Delhi vs. Ward-7(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 68/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…e series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT 7 ITA Nos.68 & 69/Del./2022 vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made that the payment to the e…

Flourtech Engineers P Ltd, Faridabad vs. Circle-1, Faridabad

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 67/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Vijay Singla, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench 7 ITA No.67/Del./2022 have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made th…

Faariha Tyagi, Haryana vs. Ward 1(4), Gurgaon

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 51/DEL/2022[2019-20]Status: DisposedITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Manoj Garg, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid 7 ITA No.51/Del./2022 down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made th…

Rajesh Kumar, Faridabad vs. Ward 2(2), Faridabad

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 41/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Jitender Wadhva, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench 7 ITA No.41/Del./2022 have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made th…

Connect International Pvt. Ltd., Delhi vs. ITO Ward 6(3), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 30/DEL/2022[2019-20]Status: DisposedITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Malav Goswami, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made that the payment to the e…

Connect International Pvt. Ltd., Delhi vs. ITO Ward 6(3), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 29/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Malav Goswami, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made that the payment to the e…

Multi Max Engineering Work Pvt. Ltd., Delhi vs. Circle 17(2), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1/DEL/2022[2019-20]Status: PendingITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Rohit Aggarwal, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench 7 ITA No.1/Del./2022 have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made tha…

M/S Balaji Aluminium Alloys Private Limited, Faridabad vs. DCIT CPC, Bengaluru

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1190/DEL/2021[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Jitender Jindal, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid 7 ITA No.1190/Del./2021 down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made…

Flying Fabrication, Gurgaon vs. ADIT, CPC, Bengalurur

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1407/DEL/2021[2019-20]Status: DisposedITAT Delhi17 Nov 2021AY 2019-20

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Shri Mrinal Kumar Das, Sr.D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 36(1)Section 36(1)(v)

…8. Apart from above, there are series of judgment of Hon’ble Jurisdictional High Court on the same principle, like in the case of CIT vs. PM Electronics Ltd. 171 taxmann. com 1, CIT vs. SPL Industries Ltd. (2011) 9 taxmann.com 195, CIT vs. Dharmendra Sharma, 297 ITR 220. Again following the decision of the Jurisdictional High Court which are based on the principle laid down in the case of Vinay Cement (supra), the co-ordinate Bench have passed series of judgment holding the same proposition that prior to the amendment brought in the statute w.e.f. 01.04.2021, no disallowance can be made that the payment to the e…

1, CIT v. SPL Industries Ltd. (297 ITR 220) — Cited in 21 Judgments | BharatTax