100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd.

61 Taxmann.com 119High Court2015#578 most cited

What is 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd. authority for?

An amendment clarifying the disallowance of employee contributions under sections 36(1)(va) and 43B is prospective. Therefore, before such amendment, employee contributions paid before the due date for filing the income tax return are deductible.

168

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Merchem Ltd. · CIT v. Merchem Ltd. · Section 36(1)(va) · Section 43B · employees' contribution to provident fund · employees' contribution to ESI · disallowance of employees' contribution · prospective amendment Finance Act 2021 · retrospective amendment · due date of payment employees' contribution · payment before ITR filing · 61 Taxmann.com 119

Also reported as

235 Taxmann 291

Sections most often in play

Section 40A(7)Section 139(1)Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 43b(b)employees contribution to pfsection 36(1)(va)section 43bsection 158bsection 2(24)(x)

Judgments citing 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd.

P. Rajesh Ship Breaking Pvt. Ltd, Mumbai vs. DCIT 8(2) (1), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 1980/MUM/2021[2018-19]Status: HeardITAT Mumbai13 Jul 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhp. Rajesh Ship Breaking Vs. Acit, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacp7197G Appellant .. Respondent

For Appellant: C.V. JainFor Respondent: C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.1980/Mum/2021 A.Y.2018-19 1 P. Rajesh Ship Breaking Pvt. Ltd. Vs. ACIT, Circle 4(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER P. Rajesh Ship Breaking Vs. ACIT, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACP7197G Appellant .. Respondent Appellant by : C.V. Jain Respondent by : C.T. Mathews Date of Hearing 30.05.2022 Date of Pronouncement 13.07.2022 आदेश / O R D E R Per Amarjit Singh…

Tuff Guard Force Private Limited, Ghatkopar West vs. CIT(Appeals) NFAC, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2450/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Jul 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhassessment Year: 2017-18 M/S. Tuff Guard Force Pvt. Ltd., Commissioner Of Income 207, Kails Esplanade, Lbs Marg, Vs. Tax (Appeals), Nfac, Ghatkopar (W), Delhi. Mumbai 400 086 Pan No.Aabcb4892K Appellant Respondent Revenue By : Shri D.B. Shah. Assessee By : Shri Pankaj Kumar (D.R.) Date Of Hearing : 21.06.2022. Date Of Pronouncement : 12.07.2022. O R D E R Per Amarjit Singh, A.M. This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.28.01.2021 For The Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri Pankaj Kumar (D.R.)For Respondent: Shri D.B. Shah
Section 250Section 36Section 36(1)(va)Section 43Section 438Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Tuff Guard Force Pvt. Ltd., Commissioner of Income 207, Kails Esplanade, LBS Marg, Vs. Tax (Appeals), NFAC, Ghatkopar (W), Delhi. Mumbai 400 086 PAN No.AABCB4892K Appellant Respondent Revenue by : Shri D.B. Shah. Assessee by : Shri Pankaj Kumar (D.R.) Date of Hearing : 21.06.2022. Date of pronouncement : 12.07.2022. O R D E R PER AMARJIT SINGH, A.M. This appeal is filed by the assessee against the order of Commissioner of Income Tax (…

Jaksons Agencies, Cuttack vs. ITO, Ward-2(3), Cuttack

In the result, appeal of the assessee is allowed

ITA 141/CTK/2021[2016-17]Status: HeardITAT Cuttack11 Jul 2022AY 2016-17
Section 2Section 28Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Jaksons Agencies, Pratap Nagari, Cuttack-753011 PAN No.AACFJ 6961 B …………….. Assessee Versus ITO, Ward-2(3), Cuttack ………………Revenue Shri Mahavir Prasad Mundhra, & Mr. Amit Kumar Sharma, FCAs for the assessee Shri S.C.Mohanty. Sr.DR for the Revenue Date of Hearing : 11/07/2022 Date of Pronouncement : 11/07/2022 आदेश / O R D E R Per Bench : This is an appeal filed b…

DCIT, CC -3 (1), Chennai vs. M/S. Talentpro India Hr Pvt. Ltd., Chennai

Appeal is allowed

ITA 459/CHNY/2020[2017-18]Status: DisposedITAT Chennai06 Jul 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.459/Chny/2020 (िनधाBरण वषB / Assessment Year: 2017-18) DCIT M/s. Talentrpro India HR Pvt. Ltd. बनाम/ Corporate Circle-3(1), New No.64, Old No.30, Ethiraj Salai, Vs. Chennai. Egmore, Chennai-600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCP-9823-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : None "…

The Kalakkodu Service Co-Op Bank Ltd, Kollam vs. The ITO, Kollam

In the result, the appeal filed by the assessee is partly allowed and the stay petition filed by the assessee is dismissed as infructuous

ITA 164/COCH/2021[2018-19]Status: DisposedITAT Cochin23 Jun 2022AY 2018-19

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahu(Assessment Year:2018-19

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)(a)Section 250Section 32Section 36Section 61Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before ShriGeorge George K., Judicial Memberand ShriLaxmi Prasad Sahu, Accountant Member (Assessment Year:2018-19 The Kalakkodu Service The Income Tax Officer Co-Operative Bank Ltd. Ward - 4, Kollam Vs. Kalakkodu P.O. Paravoor, Kollam 691302 PAN –AAAT1143Q Applicant Respondent Appellant by: None Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 21.06.2022 Date of Pronouncement: 23.06.2022 O R D E R Per: L.P. Sahu, A.M. This is an appeal filed by the assessee against the order passed under Section 250 of the Income Tax Act, 1961 (herei…

Gurudev Motors Private Limited, Chennai vs. ACIT Centralized Processing Centre, Bengaluru

Appeal is allowed

ITA 490/CHNY/2022[2020-21]Status: DisposedITAT Chennai22 Jun 2022AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.490/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2020-21) Gurudev Motors Pvt. Ltd. ADIT बनाम/ No.559, Mount Road, Teynampet, CPC, Vs. Chennai – 600 018. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCG-2983-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Yeshwanth Kumar (C.A)-Ld. AR ""थ"…

Anjappar Chettinad Ac Restaurant, Chennai vs. ITO. Non Corp Ward 1(1), Chennai

Appeal is allowed

ITA 444/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.444/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad AC Restaurant ITO Ashok Pillar Non Corporate Ward-1(1), बनाम/ 17/35, Suprabath Flats, Thyagaraya Chennai. Vs. Gramini Street, T. Nagar, Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABAFA-7864-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अ…

ITO, Ward1(1), Trichy vs. Anjappar Chettinad Restaurant, Trichy

Appeal is allowed

ITA 443/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.443/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad Restaurant Trichy ITO बनाम/ 17/18, AS Complex, Annamalai Nagar, Ward-1(1), Vs. Trichy – 620 018. Trichy. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABFFA-1417-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri V. Padmanabhan…

Anjappar Chettinad Restaurant Adayar, Chennai vs. ITO, Non Cop Ward-15(1), Chennai

Appeal is allowed

ITA 442/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanabhan (C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.442/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad Restaurant Adyar ITO बनाम/ 5, Dev Apartments, 1st Main Road, Non Corporate Ward-15(1), Vs. KB Nagar, Chennai – 600 020. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAYFA-4758-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant…

Sri Mookambika Infosolutions Pvt Ltd, Madurai vs. PCIT 1, Madurai

The appeal stands allowed in terms of our above order

ITA 425/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Balakrishnan (for assessee)For Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.425/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Sri Mookambika Infosolutions Pvt. Ltd. PCIT-1 बनाम/ 31, III Floor, Town Hall Road, Madurai. Vs. Madurai – 625 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri S. Balakrishnan (for ass…

Sahana Clothing Company Private Limited, Dindigul vs. PCIT, Madurai

The appeal stands allowed in terms of our above order

ITA 417/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.417/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Sahana Clothing Company Pvt. Ltd. PCIT बनाम/ No.15, Batlagundu Road, Pithalaipatty, Madurai-1. Vs. Dindigul – 624 002. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAUCS-2984-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Yeshwanth Kumar (C.A…

Urc Construction Pvt Ltd., Erode vs. DCIT Central Circle 1, Coimbatore

The appeal stands allowed in terms of our above order

ITA 390/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Baskar (Advocate)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.390/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) URC Construction Pvt. Ltd. DCIT बनाम/ 119, Power House Road, ‘ Central Circle-2, Vs. Erode – 638 001. Coimbatore. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACU-2425-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri G. Baskar (Advocate)-Ld.…

Hlf Services Limited, Chennai vs. DCIT, Corporate Ward, 2(3), Chennai

Appeal is allowed

ITA 370/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.370/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) HLF Services Limited DCIT बनाम/ No.1, Sardar Patel Road, Corporate Ward 2(3), Vs. Guindy, Chennai – 600 032. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCH-4777-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ" की ओरसे/Respond…

Acp Drilling & Construction Pvt.Ltd., Namakkal vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 369/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Gautham Venkatnarayanan (Advocate)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.369/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) APC Drilling & Construction Pvt Ltd. ADIT, बनाम/ No. 153, C7, R. Gopal Complex, CPC, Salem Road, Next to LMR Theatre, Bengaluru – 560 500. Vs. Namakkal – 637 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAMCA-6660-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओ…

Ms Labels, Tiruppur vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 362/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Senthil Kumar (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.362/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M.S. Labels ADIT बनाम/ 493/1, Athimara Thottam, CPC, Amman Kalyanamandapam Backside, Bengaluru. Vs. Sirupooluvapatti, Tirupur – 641 603. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAMFM-3454-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri S…

Sapphire Clothing Company (I) Pvt. Limited, Tiruppur vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 361/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Senthil Kumar (Advocate)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.361/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Sapphire Clothing Company (I) Pvt. Ltd. ADIT बनाम/ 4/87-(3), Thiruppuran Thottam, CPC, K.G. Palayam Road, Veerapandi Post, Bengaluru. Vs. Tirupur – 641 605. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAICS-9995-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ A…

Ravindran, Tenkasi vs. ACIT, CPC, Bangalore

Appeal is allowed

ITA 359/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl.CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.359/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Shri Ravindran ACIT बनाम/ 119, Railway Feeder Road Tenkasi, CPC, Vs. Tenkasi – 627 811. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABZPR-3933-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R. Viswanathan (C.A)-Ld. AR ""थ" की ओरसे…

M/S Paypal India Private Limited, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 338/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Aashish (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.338/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) PayPal India Pvt. Ltd. DCIT बनाम/ Futura IT Park, Block A-334, CPC, Old Mahabalipuram Road, Bengaluru. Vs. Sholinganallur, Chennai-600119. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCP-7996-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri…

M/S. Formoplastic Controls Private Ilimited, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 334/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Naresh Singh Rathore (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.334/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Formoplastic Controls Pvt. Ltd. DCIT बनाम/ No.3/534/1, Kundrathur Main Road, CPC, Vs. Madanandapuram, Chennai – 600 116. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACF-7705-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Naresh…

Super Rubber Mix, Madurai vs. DCIT Non Corp Circle 1, Madurai

Appeal is allowed

ITA 323/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.323/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Super Rubber Mix DCIT बनाम/ Flat No.501, Appa Apartments, CPC, Opp: Mattuthavani Bus Stand, Bengaluru. Vs. Melur Road, Madurai – 625 107. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABLFS-7400-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri…