2. Salzgitter Hydraulics Pvt Ltd. v. ITO

128 Taxmann.com 192Income Tax Appellate Tribunal2021#1681 most cited

What is 2. Salzgitter Hydraulics Pvt Ltd. v. ITO authority for?

Where an assessee deposits employees' contributions to PF/ESI after the statutory due date but before the due date for filing the Section 139(1) return, the disallowance is not sustainable if the amendments to Sections 36(1)(va) and 43B by the Finance Act, 2021 (effective from 01-04-2021) do not apply.

67

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2023.

Also referred to as

Salzgitter Hydraulics Pvt Ltd v ITO · Section 36(1)(va) · Section 43B · employees contribution to PF · employees contribution to ESI · deposit before due date of return · disallowance

Issues it is cited on

section 2(c)section 36(va)section 36(l)section 43b(b)extension of limitationemployees contribution to pfsection 2(24)(x)section 38wholly and exclusively for businesssection 2(24)section 36(1)(va)section 43b

Judgments citing 2. Salzgitter Hydraulics Pvt Ltd. v. ITO

M/S. J K Foot Wear, Bengaluru vs. Centralized Processing Center, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 394/BANG/2021[2018-19]Status: DisposedITAT Bangalore27 Oct 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 154Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 394 & 395/Bang/2021 Assessment years : 2018-19 & 2019-20 M/s. J K Footwear, Vs. The Deputy Commissioner # 5, J.M. Lane, of Income Tax, Balepet Cross, Circle 2(2)(1), Bengaluru – 560 053. Bengaluru. PAN: AAHFJ 5843M APPELLANT RESPONDENT Appellant by : Smt. Sunaina Bhatia, Advocate Respondent by : Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.10.2021 Date of Pronouncement : 27.10.2021 O R D E R Per Chandra Poojari, Accountant Me…

Equipment Fabricators, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 386/BANG/2021[2018-19]Status: DisposedITAT Bangalore21 Oct 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: NoneFor Respondent: Shri Sankar Ganesh K. Jt.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 234ASection 234BSection 23ASection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Equipment Fabricators, Vs. The Deputy Commissioner F-10, Whitefield-Hosakote Road, of Income Tax, Kanamangala Post, Central Processing Centre Bengaluru – 560 037. (CPC), P.B. No.1, PAN: AAAFE 4613P Electronics City P.O., Bengaluru – 560 100. APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Sankar Ganesh K. Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.10.2021 Date of Pronouncement : 21.10.2021 O R D E R Per Chandra Poojari,…

M/S. Jana Urban Services for Transformation Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 307/BANG/2021[2017-18]Status: DisposedITAT Bangalore11 Oct 2021AY 2017-18

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2017-18

For Appellant: Shri Siddesh S Gaddi, C.AFor Respondent: Shri I.C Prabhakar, JCIT(DR)
Section 139Section 139(1)Section 139(9)Section 143(1)Section 154Section 2Section 36(1)(va)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment year : 2017-18 M/s Jana Urban Services For Vs. The Dy. Commissioner of Income- Transformation Pvt. Ltd., tax, CPC, Pranava Lake View, No.4, 4/1-4/8, Bengaluru. Old Tank Road, Meanee Avenue Road, Ulsoor, Bengaluru-560 042. PAN – AADCJ 4002 F APPELANT RESPONDENT Appellant by : Shri Siddesh S Gaddi, C.A Respondent by : Shri I.C Prabhakar, JCIT(DR) Date of hearing : 08.10.2021 Date of Pronouncement : 11.10.2021 O R D E R Per Chandra Poojari, Accountant Mem…

DCIT, Circle- 10(2), New Delhi vs. Crescent Epc Projects and Technical Services Ltd. (Earlier Known As Gvk Projects and Technical Services Ltd.), Secunderabad

In the result, the appeal of the Revenue is dismissed

ITA 399/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Sept 2021AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Chandani Shah, CAFor Respondent: Dr. Maninder Kaur, Sr.D.R
Section 143(3)Section 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.399/DEL/2019 Assessment Year: 2015-2016 DCIT, Central-10(2), vs. Crescent EPC Projects and New Delhi. Technical Services Ltd. (Earlier known as GVK Projects and Technical Services Ltd.) Secunderabad. TAN/PAN: AAACU9200F (Appellant) (Respondent) Appellant by: Ms. Chandani Shah, CA Respondent by: Dr. Maninder Kaur, Sr.D.R. Date of hearing: 27 09 2021 Date of pronouncement: 27 09 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 147 & 148/ALLD/2016 Assessment Years: 2005-06 & 2007-08 JCIT (OSD), Circle-2 Bharat Pumps & Compressors Ltd. Aayakar Bhawan, 38, M.G. v. Naini, Allahabad, U.P. Marg, Allahabad,U.P. PAN: AAACB9309A (Appellant) (Respondent) Revenue by: Shri Shantanu Dhamija, CIT (DR) Assessee by: Ms. Tanu Singhal, C.A. Date of hearing: 14.07.2021 Date of pronouncement: 12.08.2021 O R D E R PER Bench: These two appeals, filed by Revenue, bearing I…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 147 & 148/ALLD/2016 Assessment Years: 2005-06 & 2007-08 JCIT (OSD), Circle-2 Bharat Pumps & Compressors Ltd. Aayakar Bhawan, 38, M.G. v. Naini, Allahabad, U.P. Marg, Allahabad,U.P. PAN: AAACB9309A (Appellant) (Respondent) Revenue by: Shri Shantanu Dhamija, CIT (DR) Assessee by: Ms. Tanu Singhal, C.A. Date of hearing: 14.07.2021 Date of pronouncement: 12.08.2021 O R D E R PER Bench: These two appeals, filed by Revenue, bearing I…

DCIT - 1(2)(2), Mumbai vs. Maharashtra Tourism Development Corporation Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 6426/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Jul 2021AY 2012-13

Bench: Shri Mahavir Singh, Vp & Shri S. Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 6425/Mum/2017 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ Ita No. 6426/Mum/2017 (ननधाायण वर्ा / Assessment Year 2012-13) आमकय अऩीर िं./ Ita No. 1140/Mum/2017 (ननधाायण वर्ा / Assessment Year 2014-15) The Dy. Commissioner Of Income M/S Maharashtra Tourism Tax, Circle 1(2)(2), Development Corporation Room No. 535, 5 Th Floor, Aayakar Ltd. फनाभ/ Bhavan, M.K. Road, Mumbai-400 C.D.O. Hutments, Opp. Lic 020 Bldg, Mada Cama Road, Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaacm0712G अऩीराथी की ओय े/ Appellant By : Shri Mamta Bansal, Cit Dr प्रत्मथी की ओय े/ Respondent By : Shri Anil Sathe, Ar ुनवाई की तायीख / Date Of Hearing: 27.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 27.07.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: These Appeals Of The Revenue Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)]-8, Mumbai [In Short Cit(A)], Mr. Rajen Rasiklal Vora; Ay 10-11 In Appeal No. Cit(A)-8/It-365 & 366/15-16, Cit(A)- 2/It/10479/2016-17 Vide Dated 07.08.2017, 17.12.2018. The Assessments Were Framed By The Dy. Commissioner Of Income Tax, Circle 3(2), Mumbai (In Short Ito/ Ao) For The A.Ys. 2011-12, 2012- 13, 2014-15 Vide Order Dated 01.03.2013, 27.03.2015, 28.12.2016 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

For Appellant: Shri Mamta Bansal, CIT DRFor Respondent: Shri Anil Sathe, AR
Section 143(3)

…आयकर अपीऱीय अधिकरण “D” न्यायपीठ म ुंबई में IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री ए रयपऔय यहभान, रेखा दस्म के भक्ष BEFORE SHRI MAHAVIR SINGH, VP AND SHRI S. RIFAUR RAHMAN, AM आमकय अऩीर िं./ ITA No. 6425/Mum/2017 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ ITA No. 6426/Mum/2017 (ननधाायण वर्ा / Assessment Year 2012-13) आमकय अऩीर िं./ ITA No. 1140/Mum/2017 (ननधाायण वर्ा / Assessment Year 2014-15) The Dy. Commissioner of Income M/s Maharashtra Tourism Tax, Circle 1(2)(2), Development Corporation Room No. 535, 5 th Floor, Aayakar Ltd. फनाभ/ Bhavan, M.K…