279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

298 ITR 141High Court2008#74 most cited

What is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises authority for?

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

706

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Sabari Enterprises · 298 ITR 141 · Karnataka High Court · Section 36(1)(va) · Section 43B · employee contribution · provident fund · ESI · payment before return filing · disallowance · due date for deposit · employer contribution · Alom Extrusions

Sections most often in play

Section 36(1)(va)Section 43BSection 143(1)Section 2(24)(x)Section 143(1)(a)Section 37(1)Section 143(3)Section 234B

Issues it is cited on

section 43(b)section 36(va)undisclosed foreign income and assetssection 43b(b)section 34(1)(iv)section 3(b)section 149(1)(c)section 4(2)actual payment basissection 34(1)section 201(3)section 36(1)(iv)

Judgments citing 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

Shahi Electricals, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 528/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Aug 2022AY 2018-19

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sairam, CAFor Respondent: Smt.Priyadarshini Baseganni, Addl.CIT-DR
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

…court of Karnataka in case of Essae Teraoka Private limited vs DCIT in ITA No 480/2013 dated 04-02-2014 and the case of Spectrum consultants India Private Limited vs CIT(Kar) W.P No 8834/11 dated 17-04-2013 and also the case of CIT v. Sabari Enterprises (Kar) 298 ITR 141. 7. The learned Commissioner of Income Tax (Appeals) failed to appreciate that all the ESI and PF payments in respect of Employees contribution were made before the due date of filing the return of income under Section 139(1) of the Act and consequently the employee contribution to Provident fund and ESI fund is an allowable deduction in the hand…

Park View Service Station, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the assessee’s appeal is allowed in above terms

ITA 527/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Aug 2022AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri Sairam V, C.AFor Respondent: Shri K.R Narayan, Addl. CIT (DR)
Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…court of Karnataka in case of Essae Teraoka Private limited vs DOT in ITA No 480/2013 dated 04-02-2014 and the case of Spectrum consultants India Private Limited vs CIT(Kar) W.p No 8834/11 dated 17-04-2013 and also the case of CIT Vs Sabari Enterprises (Kar) 298 ITR 141, Page 3 of 7 7. The learned Commissioner of Income Tax (Appeals) failed to appreciate that all the ESI and PF payments in respect of Employees contribution were made before the due date of filing the return of income under Section 139(1) of the Act and consequently the employee contribution to Provident fund and ESI fund is an allowable deductio…

M/S.Kerala State Warehousing Corpn, Ernakulam vs. The ACIT, Kochi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

…using Corporation  CIT Vs Nipro Poly Fabrics Ltd 350 ITR 327 (Himachal He).  CIT Vs AIMIL Ltd (Del) 3211TR 508  CIT Vs Kichha Sugar Company Ltd (Uttarakhand He).  CIT vs. Jaipur Vidyut Vitran Nigam Ltd (Rajasthan High Court)  CIT vs. Sabari Enterprises - 298 ITR 141 (Kar He)  CIT v. Vijay Shree Ltd - Cal HC l) Ground No 3 is that the Ld. PCIT erred in appreciating the fact that the return filed by the appellant was selected for a Limited Scrutiny and the reason for initiation of proceedings u/s 263 as mentioned in the notice was not a reason for selecting the return for limited scrutiny. The Ld. PC IT ought…

Wave Mechancis Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 529/BANG/2022[2020-21]Status: DisposedITAT Bangalore01 Aug 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Wave Mechanics Pvt. Ltd., Vs. Dcit, V-3, V-3, I Main, I Phase, Peenya Cpc, Industrial Area, Bengaluru. Bengaluru – 560 058. Pan : Aaacw 3621 J Appellant Respondent Assessee By : Shri. Madhukeshwar Hegde, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Shri. Madhukeshwar Hegde, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…ct is not in dispute) and hence has been considered allowable on the basis of decision of Supreme Court in CIT vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC) and other cases such as CIT Vs Magus Customers Dialog (P) Ltd (Kar), CIT Vs Sabri Enterprises (2008) 298 ITR 141 (Kar), Consultants India P Ltd Vs CIT Bangalore III (2013) 597/34 Taxman.com 20 (Kar). 4. With regard to employee’s share of contribution to PF and ESI, the CIT(A) referred to the amendment made to section 36(1)(va) and 43B of the Act by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, sub-section (1), in clause (va), by inse…

Krishnappa Murthy, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 518/BANG/2022[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Krishnappa Murthy, Vs. Cit, #67, 4Th Cross, 2Nd Main, Hosahalli, Cpc, Vijayanagar, Bengaluru. Bengaluru – 560 040. Pan : Armpm 8844 P Appellant Respondent Assessee By : Ms. Priya Balashankar, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Ms. Priya Balashankar, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…ct is not in dispute) and hence has been considered allowable on the basis of decision of Supreme Court in CIT vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC) and other cases such as CIT Vs Magus Customers Dialog (P) Ltd (Kar), CIT Vs Sabri Enterprises (2008) 298 ITR 141 (Kar), Consultants India P Ltd Vs CIT Bangalore III (2013) 597/34 Taxman.com 20 (Kar). 4. With regard to employee’s share of contribution to PF and ESI, the CIT(A) referred to the amendment made to section 36(1)(va) and 43B of the Act by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, sub-section (1), in clause (va), by inse…

Balmatta Diagnostic & Research Centre Ltd., Mangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, the both the appeals are allowed

ITA 516/BANG/2022[2019-20]Status: DisposedITAT Bangalore01 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Mrinalini R, AdvocateFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…ct is not in dispute) and hence has been considered allowable on the basis of decision of Supreme Court in CIT vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC) and other cases such as CIT Vs Magus Customers Dialog (P) Ltd (Kar), CIT Vs Sabri Enterprises (2008) 298 ITR 141 (Kar), Consultants India P Ltd Vs CIT Bangalore III (2013) 597/34 Taxman.com 20 (Kar). 4. With regard to employee’s share of contribution to PF and ESI, the CIT(A) referred to the amendment made to section 36(1)(va) and 43B of the Act by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, sub-section (1), in clause (va), by inse…

Balmatta Diagnostic & Research Centre Ltd., Mangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, the both the appeals are allowed

ITA 515/BANG/2022[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevan

For Appellant: Shri. G. Sathyanarayan, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…ct is not in dispute) and hence has been considered allowable on the basis of decision of Supreme Court in CIT vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC) and other cases such as CIT Vs Magus Customers Dialog (P) Ltd (Kar), CIT Vs Sabri Enterprises (2008) 298 ITR 141 (Kar), Consultants India P Ltd Vs CIT Bangalore III (2013) 597/34 Taxman.com 20 (Kar). 4. With regard to employee’s share of contribution to PF and ESI, the CIT(A) referred to the amendment made to section 36(1)(va) and 43B of the Act by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, sub-section (1), in clause (va), by inse…

M/S. Sree Narasimha Hotels Private Limited, Bangalore vs. Assistant Director Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 309/BANG/2022[2019-20]Status: DisposedITAT Bangalore01 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Sree Narasimha Hotels Pvt. Ltd., Vs. The Assistant Director Of Income Tax, No.57, Ground Floor, Vasuki, Cpc, Swasthi Road Cross Shanthi Nagar, Bengaluru. Bengaluru – 560 027. Pan : Aakcs 0472 K Appellant Respondent Assessee By : Ms. Priya Balashankar, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Ms. Priya Balashankar, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…ct is not in dispute) and hence has been considered allowable on the basis of decision of Supreme Court in CIT vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC) and other cases such as CIT Vs Magus Customers Dialog (P) Ltd (Kar), CIT Vs Sabri Enterprises (2008) 298 ITR 141 (Kar), Consultants India P Ltd Vs CIT Bangalore III (2013) 597/34 Taxman.com 20 (Kar). 4. With regard to employee’s share of contribution to PF and ESI, the CIT(A) referred to the amendment made to section 36(1)(va) and 43B of the Act by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, sub-section (1), in clause (va), by inse…

C Krishniah Chetty Jewellers Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeal of the assessee is allowed

ITA 747/BANG/2021[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Krishniah Chetty Jewellers Vs. Dcit, Pvt. Ltd., Circle – 1(1)(1), No.36, 1St Floor, Commercial Street, Bengaluru. Shivaji Nagar, Bengaluru – 560 001. Pan : Aaack 5621 J Appellant Respondent Assessee By : Shri. C. R. Krishna, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 25.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Shri. C. R. Krishna, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…ct is not in dispute) and hence has been considered allowable on the basis of decision of Supreme Court in CIT vs. Alom Extrusions Ltd (2009) 319 ITR 306 (SC) and other cases such as CIT Vs Magus Customers Dialog (P) Ltd (Kar), CIT Vs Sabri Enterprises (2008) 298 ITR 141 (Kar), Consultants India P Ltd Vs CIT Bangalore III (2013) 597/34 Taxman.com 20 (Kar). 4. With regard to employee’s share of contribution to PF and ESI, the CIT(A) referred to the amendment made to section 36(1)(va) and 43B of the Act by the Finance Act, 2021. The Finance Act, 2021 has amended section 36, sub-section (1), in clause (va), by inse…

Trutech Constructions Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

ITA 1913/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income-Tax, (2014)…

Uttam Industrial Engineering Private Limited, New Delhi vs. DCIT Circle-25(1), New Delhi

ITA 1911/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income-Tax, (2014)…

Trutuff Facility Management Private Limited, New Delhi vs. DCIT CPC, Bangalore

ITA 1851/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income-Tax, (2014)…

Tech Auto Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

ITA 1831/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income-Tax, (2014)…

Vikas Publishing House Private Limited, New Delhi vs. DCIT CPC, Bengaluru

ITA 1772/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income-Tax, (2014)…

Toshiba Water Solutions & Services Pvt Ltd, New Delhi vs. DCIT Circle-27(2), New Delhi

ITA 1754/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income-Tax, (2014)…

Hans Rubber & Sports Private Limited, Meerut vs. DCIT, Circle-1, Meerut

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 915/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income- Tax, (2014…

Pushpa Sharma, Haryana vs. ITO, Ward-2(1), Faridabad

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1473/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court 9 AY: 2018-19 in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of In…

Flying Fabrication, New Delhi vs. ITO, Ward 1(4), Gurgaon

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1545/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jul 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 9 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income- Tax, (20…

Rama Roller Flour Mills, Meerut vs. ITO, Ward-1(1)(1), Meerut

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court 9 AY: 2018-19 in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of In…

Faridabad Service Station, Haryana vs. ITO, Ward-30(4), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)(va)Section 43B

…r of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. v. Deputy Commissioner of Income- Tax, (2014…