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

M/S Classic Traders, Agra vs. Jurisdictional Assessing Officer Ward-2(1)(1), Agra

In the result all the appeals filed by the

ITA 97/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…er of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. 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)…

Satish Prakash Agarwal, Agra vs. DCIT, CPC, Bangalore

In the result all the appeals filed by the

ITA 95/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…er of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. 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)…

Deepak Vasudev Rao, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, both the appeals filed by the assessee are allowed

ITA 58/BANG/2022[2019-20]Status: HeardITAT Bangalore16 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri R.E. Balasubramanyam, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.57 & 58/Bang/2022 Shri Deepak Vasudev Rao, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.57 & 58/Bang/2022 Assessment Year: 2018-19 & 2019-20 Shri Deepak Vasudev Rao 3294, Ground Floor, Deputy Commissioner of 12th Main, HAL 2nd Stage Income-tax Vs. Bengaluru 560 008 CPC Bengaluru PAN NO :AANPR1014J APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramanyam, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 15.03.2022 Date of Pronouncement : 16.03.2022 O R D E R PER…

Deepak Vasudev Rao, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, both the appeals filed by the assessee are allowed

ITA 57/BANG/2022[2018-19]Status: HeardITAT Bangalore16 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri R.E. Balasubramanyam, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.57 & 58/Bang/2022 Shri Deepak Vasudev Rao, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.57 & 58/Bang/2022 Assessment Year: 2018-19 & 2019-20 Shri Deepak Vasudev Rao 3294, Ground Floor, Deputy Commissioner of 12th Main, HAL 2nd Stage Income-tax Vs. Bengaluru 560 008 CPC Bengaluru PAN NO :AANPR1014J APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramanyam, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 15.03.2022 Date of Pronouncement : 16.03.2022 O R D E R PER…

Surender Kumar, Haryana vs. ADIT, CPC, Bangalore

ITA 1045/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Mar 2022AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…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. 13 Surender Kumar 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…

Ikon Labels Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 49/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Mar 2022AY 2018-19

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

For Appellant: Shri Rajkamal Ganeriwala, CAFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Ikon Labels (P) Ltd., Vs. The Assistant Director of #304, Chicago Avenue, Income Tax, CPC, 37/2, Cunningham Road, Bangalore. Bengaluru- 560052 PAN: AABCI 0953Q APPELLANT RESPONDENT Appellant by : Shri Rajkamal Ganeriwala, CA Respondent by : Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore. Date of hearing : 14.03.2022 Date of Pronouncement : 14.03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is…

Indauto Filters, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 48/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2018-19

For Appellant: Shri K. Gururaj Acharya, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.48/Bang/2022 Indauto Filters, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 Indauto Filters Deputy Commissioner No.43/7, 3rd Floor, 15th Cross of Income-tax Between 4th & 6th Main CPC, Bangalore Malleshwaram Vs. Bengaluru 560 003 PAN NO : AAAFI6985Q APPELLANT RESPONDENT Appellant by : Shri K. Gururaj Acharya, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 14.03.2022 Date of Pronouncement : 14.03.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBE…

Karnataka State Electronics Development Corporation Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 599/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2018-19 M/S. Karnataka State Electronics Vs. The Deputy Commissioner Of Development Corporation Ltd., Income Tax, 2Nd Floor, Ttmc “A” Block, Cpc, Bengaluru. Bmtc, Shanthinagar, K. H. Road, Bengaluru–560 027. Pan : Aabck 6661 P Appellant Respondent Assessee By : Shri. Raghavendra R Chakravarthy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R

For Appellant: Shri. Raghavendra R Chakravarthy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 10Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…d that the payment of employees contribution to PF was made beyond the due dates prescribed u/s 36(1)(va). Page 2 of 9 3. The learned CIT(A) has also erred in not following the decision of Karnataka High Court in the case of CIT Vs. Sabari Enterprises (2008) 298 ITR 141 where High Court has held that the payments deposited before the due date of filing return should be considered as allowable expenditure u/s 36(1)(va) of Income Tax Act, 1961.The Learned CIT(A) has erred in relying the decision of Gujarat High Court in the case of CIT vs. Gujarat State Road Transport Corporation reported in 366 ITR 170 when the j…

Radius Engineering Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 45/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Mar 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Mahesh, G., CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Radius Engineering Solutions Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, CPC No.21, 17th Cross, Dodanna Bengaluru. Industrial Estate, Vishwaneedam Post, Bangalore – 560 091. PAN: AADCR 4611E APPELLANT RESPONDENT Appellant by : Shri Mahesh, G., CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.03.2022 Date of Pronouncement : 10.03.2022 O R D E R Per Chandra Poojari, Accountant Member Thi…

Technocon Builders, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(2)(1) Represented by Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 42/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Mar 2022AY 2018-19

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

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Technocon Builders, Vs. The Deputy Commissioner # 337, SF 8, Karuna Complex, of Income Tax, Sampige Road, Malleswaram, CPC / Circle 2(2)(1), Bangalore – 560 003. Bengaluru. PAN: AAIFT 3196L APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.03.2022 Date of Pronouncement : .03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

Sri Marigantu Narasimha Chari, Bengaluru vs. The Assistant Director of Income Tax, Circle-2(2)(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 38/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 Mar 2022AY 2018-19

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

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Sri Marigantu Narasimha Chari, Vs. The Assistant Director 302, Samhitha Regency, of Income Tax, CPC, 1 Main Road, Pai Layout, [Circle 2(2)(1)] Old Madras Road, Bangalore. Benaganahalli Post, Bangalore – 560 016. PAN: ACAPC 9124D APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 09.03.2022 O R D E R Per…

The Etikoppaka Coop Agricultural Industrial Society Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle 2(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 260/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36(1)(va)

…imil Ltd. [2010] 321 ITR 508/188 Taxman 265 (Delhi); 3. CIT v. NispoPolyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 215 Taxman 597/34 taxmann.com 20 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari Sangh Ltd. [2013] 217 Taxman 64/35 taxmann.com 616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd. [2013] 217 Taxman 207 (Mag.)/37 taxmann.com 1…

Sangrila Nutri Food Products, Kanpur vs. ITO, Ward 2(2)(3), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 99/LKW/2021[2019-2020]Status: DisposedITAT Lucknow08 Mar 2022AY 2019-2020

Bench: Shri T. S. Kapoorassessment Year:2019-20

Section 139(1)Section 43B

…ioner of IncomeTax Vs Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167, Himachal Pradesh High Court in Commissioner of IncomeTax Vs Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of IncomeTax Vs Sabri Enterprises, (2008) 298 ITR 141. I.T.A. No.99/Lkw/2021 Assessment year:2019-20 7 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 Gujrat High Court in Commissioner of IncomeTax Vs Gujrat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd…

M/S S.K. Shoes and Boots Private Limited, Kanpur vs. The Income Tax Officer, Ward 2(3)(5), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 110/LKW/2021[2018-2019]Status: DisposedITAT Lucknow08 Mar 2022AY 2018-2019

Bench: Shri T. S. Kapoorassessment Year:2018-19

Section 43B

…ioner of IncomeTax Vs Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167, Himachal Pradesh High Court in Commissioner of IncomeTax Vs Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of IncomeTax Vs 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 Gujrat High Court in Commissioner of Income Tax Vs Gujrat State Road Transport Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. Vs Deputy Commissioner of Income Tax, (2014) 3…

Alert Detective Force, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 33/BANG/2022[2018-19]Status: DisposedITAT Bangalore08 Mar 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Alert Detective Force, Vs. Dcit, B 376, 9Th Cross, Peenya 1St Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. Pan : Abcfa 0594 J Appellant Respondent Assessee By : Shri. Mahesh G, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.03.2022 Date Of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Mahesh G, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(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…

Puyvast Maritime India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1) Represented by Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 30/BANG/2022[2017-18]Status: DisposedITAT Bangalore08 Mar 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Shri Rajgopal, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)(a)Section 154Section 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2017-18 Puyvast Maritime India Pvt. Ltd., Vs. The Deputy Commissioner 6, Harris Road, Benson Town, of Income Tax, Bangalore – 560 046. Circle 3(1)(1), PAN: AABCP 2357D Bangalore. APPELLANT RESPONDENT Appellant by : Shri Rajgopal, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.03.2022 Date of Pronouncement : 08.03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is again…

Munireddy and Sons, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 9/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(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…

Munireddy and Sons, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 8/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(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…

Kanthi Agency Networks, Mysuru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 1/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Kanthi Agency Networks, Vs. The Assistant Director Of Income No.17, 5Th Block, Shivashakthi Road, Tax, Shakthinagara, Centralized Processing Centre, Mysuru – 570 019. Bengaluru. Pan : Aaifk 6664 Q Appellant Respondent Assessee By : None Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 02.03.2022 Date Of Pronouncement : 02.03.2022 O R D E R

For Appellant: NoneFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(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…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

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

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…9] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.…