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.

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

In the result , appeal of the assessee in ITA no

ITA 214/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Mar 2019AY 2013-14

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel Acit 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai V. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ Pan: Aaafh0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Vijay Kumar S. Biyani Revenue By: Shri. Manoj Kumar Singh (Dr) सुनवाई की तारीख /Date Of Hearing : 24.01.2019 घोषणा की तारीख /Date Of Pronouncement : 15.03.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 214 & 215/Mum/2018, Are Directed Against Common Appellate Order Dated 23.10.2017 In Appeal No. Cit(A)-33/Rg.21/260/2016-17 & 846/2016- 17, Passed By Learned Commissioner Of Income Tax (Appeals)-33, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Two Separate Assessment Order(S) Dated 03.03.2016 & 28.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) Both U/S 143(3) Of The Income-Tax

For Appellant: Shri. Vijay Kumar S. BiyaniFor Respondent: Shri. Manoj Kumar Singh (DR)
Section 139(1)Section 143(3)Section 2(24)(x)Section 36

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel ACIT 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai v. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ PAN: AAAFH0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Vijay Kumar S. Biyani Revenue by: Shri. Manoj Kumar Singh (DR) सुनवाई की…

Tulasi Seeds Private Limited, Guntur vs. CIT (Appeals)-1, Guntur

In the result, appeal filed by the assessee is allowed

ITA 25/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Tulasi Seeds Pvt. Vs. Acit, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. Pan No. Aaact 8054 C (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 13/11/2018. Date Of Pronouncement : 28/11/2018. O R D E R Per V. Durga Rao

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. Tulasi Seeds Pvt. vs. ACIT, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. PAN No. AAACT 8054 C (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 13/11/2018. Date of pronouncement : 28/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appe…

Sri.Padmakumar K.P., Alappuzha vs. The ITO, WD-3, Alappuzha

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

ITA 395/COCH/2018[2014-15]Status: DisposedITAT Cochin28 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2014-15

Section 142(1)Section 36(1)(va)Section 69B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM Assessment Year : 2014-15 Shri Padmakumar K.P., Vs. The Income Tax Officer, Ward-3, Komalavilas, Zilla Court Ward, Alappuzha. Thathampally, Alappuzha-688 013. [PAN:ADQPP 3033R] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri R. Srinivasan, FCA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 27/11/2018 Date of pronouncement 29/11/2018 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the CIT(A), Kottayam dated 27/07/…

The Kerala State Co-Op Coir Marketing Federation Ltd, Alappuzha vs. The ACIT, Circle-1, Alappuzha

In the result, assessee’s appeal is dismissed

ITA 464/COCH/2018[2013-14]Status: DisposedITAT Cochin27 Nov 2018AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.464/Coch/2018 : Asst.Year 2013-2014 M/s.The Kerala State Co- The Asst.Commissioner of operative Coir Marketing Vs. Income-tax, Circle – 1 Federation Limited Alappuzha. Near North Police Station Alappuzha-688 012. PAN : AADAT6621Q. (Applicant) (Respondent) Appellant by : Sri.R.Krishnan Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 27.11.2018 Date of Hearing : 27.11.2018 O R D E R Per George George K., JM This appeal at the instance of the assessee is directed against CI…

ACIT 13(2)(1), Mumbai vs. Sodexo Food Solutions India P. Ltd, Mumbai

Appeal stand partly allowed for statistical purposes

ITA 5781/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…n whereas the payment made beyond that date were rightly disallowable. The Ld. AO was directed to re-compute disallowance afresh. The Ld. CIT(A) while adjudicating the same placed reliance on the decision of Hon’ble Kerala High Court rendered in Merchem Ltd. [61 Taxmann.com 119]. Aggrieved, the assessee is in further appeal before us. 3.3 The Ld. AR submitted that the issue stood covered in assessee’s favor by the following binding judicial pronouncements, the copies of which have been placed on record:- (i) Pr. CIT v Rajasthan State Beverages Corporation Ltd [2017] 84 taxmann.com 173 (Rajasthan HC). Special Leav…

Sodexo Food Solutions India P .Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

Appeal stand partly allowed for statistical purposes

ITA 5707/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…n whereas the payment made beyond that date were rightly disallowable. The Ld. AO was directed to re-compute disallowance afresh. The Ld. CIT(A) while adjudicating the same placed reliance on the decision of Hon’ble Kerala High Court rendered in Merchem Ltd. [61 Taxmann.com 119]. Aggrieved, the assessee is in further appeal before us. 3.3 The Ld. AR submitted that the issue stood covered in assessee’s favor by the following binding judicial pronouncements, the copies of which have been placed on record:- (i) Pr. CIT v Rajasthan State Beverages Corporation Ltd [2017] 84 taxmann.com 173 (Rajasthan HC). Special Leav…

Khemka Klothings P.Ltd, Mumbai vs. ITO WD 6(2)(4), Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 1313/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Jan 2017AY 2009-10

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: NoneFor Respondent: Shri B.S. Bist, DR
Section 143(3)Section 2Section 36(1)(va)Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 M/s. Khemka Klothings Pvt. Ltd. Vs. ITO WD 6(2)(4) 4/415 Bussa Udyog Bhavan, Aayakar Bhavan, M.K. Road, Tokershi Jivraj Rd, Sewri (W), Churchgate, Mumbai – 400015 Mumbai -400020 PAN No. AACCK6237A (Appellant) (Respondent) Assessment Year: 2009-10 ITO 6(2)(4) Vs. M/s. Khemka Klothings Pvt. Ltd. R. No. 513, 5th Floor, 4/415 Bussa Udyog Bhavan Aayakar Bhavan, M.K. Road, Tokershi Jivraj Rd, Sewri (W), Mumbai – 400020 Mumbai - 400015 (Appellant…

ITO 6(2)(4), Mumbai vs. Khemka Klothings P.Ltd, Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 1103/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Jan 2017AY 2009-10

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: NoneFor Respondent: Shri B.S. Bist, DR
Section 143(3)Section 2Section 36(1)(va)Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 M/s. Khemka Klothings Pvt. Ltd. Vs. ITO WD 6(2)(4) 4/415 Bussa Udyog Bhavan, Aayakar Bhavan, M.K. Road, Tokershi Jivraj Rd, Sewri (W), Churchgate, Mumbai – 400015 Mumbai -400020 PAN No. AACCK6237A (Appellant) (Respondent) Assessment Year: 2009-10 ITO 6(2)(4) Vs. M/s. Khemka Klothings Pvt. Ltd. R. No. 513, 5th Floor, 4/415 Bussa Udyog Bhavan Aayakar Bhavan, M.K. Road, Tokershi Jivraj Rd, Sewri (W), Mumbai – 400020 Mumbai - 400015 (Appellant…