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

DCIT, Circle - 10(1), Kolkata vs. M/S. Dream Bake Pvt. Ltd., Kolkata

ITA 242/KOL/2018[2013-14]Status: DisposedITAT Kolkata31 Jan 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 2(22)(e)Section 40S(2)(b)

…-7-2010: Their Lordships S.H. KAPADIA C.J.IL K.S. RADHAKRISHNAN AND SWATANTER KUMAR JJ. Dismissed the Department’s special leave petition against judgment dated July 3, 2009 of the Karnataka High Court in I.T.A. No.939 of 2008 whereby the High Court following 298 ITR 141 held that the contributions to the provident fund and employees State insurance were allowable having been made before the due date for filing the return : CIT v. MYSORE PAPER MILLS LTD. : S.L.P. (Civil) No. 20231 of 2010. Deemed Dividend Amount advanced in course of business 7-7-2010 : Their Lordships S. H. KAPADIA C.J.I., K.S. RADHAAAAKRISHNAN…

Income Tax Officer Ward-1(1)(3), Bangalore vs. M/S Bangalore Airport Terminal Services Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1587/BANG/2018[2014-15]Status: DisposedITAT Bangalore13 Dec 2018AY 2014-15

Bench: Shri. A. K. Garodia

For Appellant: NoneFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 143(2)Section 36(1)(va)Section 43B

…ITA.1587/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.1587/Bang/2018 (Assessment Year : 2014-15) Income-tax Officer, Ward -1(1)(3), Bengaluru .. Appellant v. M/s. Bangalore Airport Terminal Services P. Ltd, No.148, HBR Layout, 5th Cross, Bengaluru 560 043 .. Respondent PAN : AACCB8858Q Assessee by : None Revenue by : Shri. R. N. Siddappaji, Addl. CIT Heard on : 28.11.2018 Pronounced on : 13.12.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : The present appeal is…

Asst CIT Cir 6(1)(2), Mumbai vs. Ask Investment Managers P.Ltd, Mumbai

The appeal of the Revenue is allowed for statistical

ITA 534/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Oct 2018AY 2012-13

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2012-13 Acit M/S Ask Investment Circle-6(1)(2), Managers Pvt. Ltd. बनाम/ R. No.536, 5Th Floor, 1St Floor Bandbox House, Vs. Aayakar Bhavan, Dr. Ab Road, Worli, M. K. Road, Churchgate, Mumbai-400030 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca2302P Shri Nitin Waghmode-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri J.D. Mistri Sr. Advocate

Section 115JSection 14A

…conflicting decisions of courts of co-ordinate jurisdiction, the later decision is to be preferred if reached after full consideration of the earlier decisions. Ld. Principal CIT(DR) has also relied on following decisions :- - CIT vs. Pamwi Tissues Limited, 313 ITR 137 - Indian Oil Corporation Ltd. vs. State of Bihar, 167 ITR 897 - Kunhayammed & Ors. vs. State of Kerala & Anr., 245 ITR 360 Ld. Principal CIT(DR) has submitted following written submissions in this regard:- “The assessee had filed a compilation of case laws on 20/04/2017 and the Deptt. had to reply to the above. The reply of the Deptt. is as foll…

DCIT, Circle-10(1), Kolkata vs. M/S Dream Bake (P) Ltd., Kolkata

Appeal is dismissed

ITA 1878/KOL/2016[2012-13]Status: DisposedITAT Kolkata19 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-10(1), V/S. M/S Dream Bake (P) Ltd. P-7, Chowringhee 296, Kalu Khan Road, Square, 3Rd Floor, Kolkat-154 Kolkata-69 [Pan No.Aabcd 1189 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Ghosh, Ar ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date Of Hearing 19-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-4, Kolkata’S Order Dated 27.07.2016, Passed In Case No.1839/Cit(A)/4/Circle-10(1)/Kol/14-15, Reversing Assessing Officer’S Action Making Section 2(22)(E) Deemed Dividend Addition Of ₹90,98,080/- In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. The Revenue’S Sole Substantive Ground Seeks To Revive The Assessing Officer’S Action Making Sec. 2(22)(E) Deemed Dividend Addition Of ₹2,42,00,000/- In Assessment Order Dated 07.02.2015. Learned Departmental Representative Invites Our Attention To The Cit(A)’S Detailed Discussion To This Effect Reading As Under:- “5. Ground No.2 This Ground Is Directed Against The Action Of The Ao In Making Addition Of ₹2,42,00,000/- U/S. 2(22)(E) Of The Act. This Matte Is Discussed From Para 4 To Para 4.3

Section 143(3)Section 2(22)(e)

…-7-2010: Their Lordships S.H. KAPADIA C.J.IL K.S. RADHAKRISHNAN AND SWATANTER KUMAR JJ. Dismissed the Department’s special leave petition against judgment dated July 3, 2009 of the Karnataka High Court in I.T.A. No.939 of 2008 whereby the High Court following 298 ITR 141 held that the contributions to the provident fund and employees State insurance were allowable having been made before the due date for filing the return : CIT v. MYSORE PAPER MILLS LTD. : S.L.P. (Civil) No. 20231 of 2010. Deemed Dividend Amount advanced in course of business 7-7-2010 : Their Lordships S. H. KAPADIA C.J.I., K.S. RADHAAAAKRISHNAN…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Country Condo'S Limited, Hyderabad

In the result, the appeal filed by the Revenue is dismissed

ITA 118/HYD/2018[2012-13]Status: DisposedITAT Hyderabad18 Jul 2018AY 2012-13

Bench: Shri B. Ramakotaiah & Shri Challa Nagendra Prasadassessment Year: 2012-13 Dy. Cit, Vs. Country Condo’S Limited, Circle-1(2), Hyderabad. Hyderabad. Pan – Aabcn3348N (Appellant) (Respondent) Revenue By : Smt. N. Swapna, Dr Shri P. Murali Mohan Rao, Ar Assessee By : Date Of Hearing 17.07.2018 Date Of Pronouncement 18.07.2018

For Appellant: Date of hearingFor Respondent: Smt. N. Swapna, DR
Section 139(1)Section 43B

…CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 Taxmann. com 411 (Rajasthan). 4. CIT Vs. Nipso Polyfabricks Ltd., (2013) 30 Taxmann.com 90 (Himachal Pradesh). 5. CIT Vs. Alom Extrusions Ltd., (2009) 185 taxmann 416 (SC). 6. CIT Vs. Sabari Enterprises (2008) 298 ITR 141 (KAR). 6. We also observed from the Ld. CIT(A) order that similar view has been taken by the Coordinate Bench of this Tribunal in the case of M/s Tetra Soft (India) Pvt. Ltd., (supra), wherein it has been held that the contributions made within the due date of filing of return u/s 139(1) of the IT Act cannot be disallowed u/s 43B of the IT Act.…

Annapurna Studios Private Limited, Hyderabad vs. Income Tax Officer, Ward-14(5), Hyderabad

In the result, as pronounced in the open court, the appeal of assessee is allowed

ITA 1290/HYD/2017[2013-14]Status: DisposedITAT Hyderabad09 May 2018AY 2013-14

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: Shri V. Siva Kumar, ARFor Respondent: Shri M. Naveen, DR
Section 36(1)(va)Section 43B

…ed the conclusion arrived at by the Hon'ble Karnataka High Court in the case of Spectrum Consultants India (P.) Ltd., Vs. CIT [34 Taxman.com 20] I.T.A. No. 1290/Hyd/2017 :- 4 -: (Karnataka) as well as the decision in the case of CIT Vs. Sabari Enterprises [298 ITR 141] to hold that even though payments were made beyond the stipulated period as contemplated under the mandatory provisions of Section 36(1)(va) r.w.s. 2(24) of the Act, no disallowance can be made. In the case of VBC Industries Ltd., (supra) also the Tribunal has considered the decision of the Hon'ble Gujarat High Court as well as the decision of t…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Granules India Limited, Hyderabad

ITA 1282/HYD/2017[2006-07]Status: DisposedITAT Hyderabad09 May 2018AY 2006-07

Bench: Shri D. Manmohan & Shri B. Ramakotaiah

For Appellant: NONEFor Respondent: Shri M. Naveen, DR
Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…re Vs. Addl. CIT, the Tribunal noticed the conclusion arrived at by the Hon'ble Karnataka High Court in the case of Spectrum Consultants India (P.) Ltd., Vs. CIT [34 Taxman.com 20] (Karnataka) as well as the decision in the case of CIT Vs. Sabari Enterprises [298 ITR 141] to hold that even though payments were made beyond the stipulated period as contemplated under the mandatory provisions of Section 36(1)(va) r.w.s. 2(24) of the Act, no disallowance can be made. In the case of VBC Industries Ltd., (supra) also the Tribunal has considered the decision of the Hon'ble Gujarat High Court as well as the decision of t…

A W Industries Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(2), Bangalore

In the result, the ground of appeal of the assessee for the assessment year 2012-13 is treated as allowed for statistical purposes

ITA 1988/BANG/2017[2015-16]Status: DisposedITAT Bangalore13 Apr 2018AY 2015-16

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.N.Bhat, AdvocateFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)
Section 143(3)Section 14ASection 14A(1)

…appeal was filed before the ld.CIT(A) who vide impugned order had deleted the addition on account of belated remittance of employee’s PF and ESI contribution following the judgment of Hon’ble jurisdictional High Court in the case of CIT vs. Sabri Enterprises (298 ITR 141)(Kar), CIT vs. ANZ Information Pvt. Ltd.(318 ITR 123)(Kar) and Essae Teroaka (P) Ltd. vs. CIT (3k66 ITR 408)(Kar). However, confirmed disallowance u/s 14A of the Act. 5. Being aggrieved, assessee is before us in the present appeal raising the following grounds of appeal: ITA Nos.1985 to 1988/Bang/2017 Page 3 of 9 ITA Nos.1985 to 1988/Bang/2017…

A.W.Industries Private Limited, Bangalore vs. The Income Tax Officer Ward-1(1)(4), Bangalore

In the result, the ground of appeal of the assessee for the assessment year 2012-13 is treated as allowed for statistical purposes

ITA 1987/BANG/2017[2014-15]Status: DisposedITAT Bangalore13 Apr 2018AY 2014-15

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.N.Bhat, AdvocateFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)
Section 143(3)Section 14ASection 14A(1)

…appeal was filed before the ld.CIT(A) who vide impugned order had deleted the addition on account of belated remittance of employee’s PF and ESI contribution following the judgment of Hon’ble jurisdictional High Court in the case of CIT vs. Sabri Enterprises (298 ITR 141)(Kar), CIT vs. ANZ Information Pvt. Ltd.(318 ITR 123)(Kar) and Essae Teroaka (P) Ltd. vs. CIT (3k66 ITR 408)(Kar). However, confirmed disallowance u/s 14A of the Act. 5. Being aggrieved, assessee is before us in the present appeal raising the following grounds of appeal: ITA Nos.1985 to 1988/Bang/2017 Page 3 of 9 ITA Nos.1985 to 1988/Bang/2017…

A W Industries Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

In the result, the ground of appeal of the assessee for the assessment year 2012-13 is treated as allowed for statistical purposes

ITA 1986/BANG/2017[2012-13]Status: DisposedITAT Bangalore13 Apr 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.N.Bhat, AdvocateFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)
Section 143(3)Section 14ASection 14A(1)

…appeal was filed before the ld.CIT(A) who vide impugned order had deleted the addition on account of belated remittance of employee’s PF and ESI contribution following the judgment of Hon’ble jurisdictional High Court in the case of CIT vs. Sabri Enterprises (298 ITR 141)(Kar), CIT vs. ANZ Information Pvt. Ltd.(318 ITR 123)(Kar) and Essae Teroaka (P) Ltd. vs. CIT (3k66 ITR 408)(Kar). However, confirmed disallowance u/s 14A of the Act. 5. Being aggrieved, assessee is before us in the present appeal raising the following grounds of appeal: ITA Nos.1985 to 1988/Bang/2017 Page 3 of 9 ITA Nos.1985 to 1988/Bang/2017…

A.W.Industries Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

In the result, the ground of appeal of the assessee for the assessment year 2012-13 is treated as allowed for statistical purposes

ITA 1985/BANG/2017[2011-12]Status: DisposedITAT Bangalore13 Apr 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri G.N.Bhat, AdvocateFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)
Section 143(3)Section 14ASection 14A(1)

…appeal was filed before the ld.CIT(A) who vide impugned order had deleted the addition on account of belated remittance of employee’s PF and ESI contribution following the judgment of Hon’ble jurisdictional High Court in the case of CIT vs. Sabri Enterprises (298 ITR 141)(Kar), CIT vs. ANZ Information Pvt. Ltd.(318 ITR 123)(Kar) and Essae Teroaka (P) Ltd. vs. CIT (3k66 ITR 408)(Kar). However, confirmed disallowance u/s 14A of the Act. 5. Being aggrieved, assessee is before us in the present appeal raising the following grounds of appeal: ITA Nos.1985 to 1988/Bang/2017 Page 3 of 9 ITA Nos.1985 to 1988/Bang/2017…

ACIT, Circle-1(1), Visakhapatnam vs. Shri Mohan Prasad Pandey, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 453/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam23 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-1(1), Vs. Mohan Prasad Pandey, Visakhapatnam. D.No. 47-10-5/1, Dwarakanagar, Visakhapatnam. Pan No. Aivpp 9465 D (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri P.S. Murthy – Sr.DR
Section 139(1)Section 43B

…d – Trib.) 2) VBC Industries Ltd., vs. DCIT (Hyd. – Trib. In ITA Nos. 143 & 144/H/2013 dated 08/05/2015) (Mohan Prasad Pandey) 3) Veljon Dension Ltd., vs. Addl. CIT (Hyd. – Trib. In ITA No. 1251/Hyd/2015 dated 16/12/2015) 4) CIT vs. Sabari Enterprises (2007) 298 ITR 141 (Kar.) We find that ld. CIT(A) by following the above case-laws, directed the Assessing Officer to allow all the payments, which were made within the due date of filing of the return under section 139(1) of the Act. Therefore, we find no infirmity in the order of the ld. CIT(A). Thus, this appeal filed by the Revenue is dismissed. 9. In the resu…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Gvk Technical & Consultancy Private Limited, Secunderabad

In the result, appeal of the Revenue is dismissed

ITA 1378/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Jan 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri V. Siva KumarFor Respondent: Smt. Komali Krishna
Section 36(1)(va)Section 43Section 438Section 43B

…ontribution to P.F. and ESI. The respective High Courts, in the following cases, have held that the employees contribution is also an allowable deduction, provided, it is paid before the due date of filing of the return. (i) CIT vs. Sabari Enterprises (2007) 298 ITR 141 (Kar.). (ii) Magus Customers Dialog P. Ltd., (2015) 371 ITR 242 (Kar.) (iii) Yum Restaurant India P. Ltd., (2015) 371 ITR 139 (Del.) (iv) CIT vs. Nipso Poly Fabriks Ltd., (2013)350 ITR 327 (HP) (v) CIT vs. Nuchem Ltd., (2015) 371 ITR 164(P&H). 4.1. We find that the Coordinate Bench of this Tribunal in the case of VBC Industries Limited, Hyderaba…

Swapna Health Care., Hyderabad vs. Asst. Commissioner of Income Tax, Circle-6(1)., Hyderabad

In the result, the assessee appeal is allowed

ITA 1297/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Jan 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri B. Ramakotaiahassessment Year: 2013-14 Swapna Health Care, Vs. Acit, Circle-6(1), Hyderabad. Hyderabad. Pan- Aacfs9098Q (Appellant) (Respondent) Assessee By : Shri V. Sivakumar Revenue By : Shri K. Gopala Krishna Date Of Hearing : 19-01-2018 Date Of Pronouncement : 24-01-2018 Order Per P. Madhavi Devi, J.M.: This Is Assessee’S Appeal For The A.Y 2013-14, The Assessee Is Aggrieved By The Order Of The Cit(A)-6, Hyderabad, Dated 26-04-2017 In Confirming The Disallowance Of Rs. 1,84,406/- Towards Delayed Payment Of Employees Contributions Of Pf & Esi To The Government Account, Beyond The Due Dates Under The Respective Acts.

For Appellant: Shri V. SivakumarFor Respondent: Shri K. Gopala Krishna
Section 143(3)Section 43B

…contribution to P.F. and ESI. The respective High Courts, in the following cases, have held that the employees contribution is also an allowable deduction, provided, it is paid before the due date of filing of the return. (i) CIT vs. Sabari Enterprises (2007) 298 ITR 141 (Kar.). 5 Swapna Health Care, Hyderabad. (ii) Magus Customers Dialog P. Ltd., (2015) 371 ITR 242 (Kar.) (iii) Yum Restaurant India P. Ltd., (2015) 371 ITR 139 (Del.) (iv) CIT vs. Nipso Poly Fabriks Ltd., (2013) 350 ITR 327 (HP) (v) CIT vs. Nuchem Ltd., (2015) 371 ITR 164 (P&H). 4.1. We find that the Coordinate Bench of this Tribunal in the case…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1616/CHNY/2017[2013-14]Status: DisposedITAT Chennai27 Dec 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Vijayaraghavan, Advocate
Section 68

…s Ltd v. DCIT reported in 2009-TIOL-331 (Del) 5.3 The Commissioner of Income Tax (Appeals) ought to have appreciated that these payments were remitted before the due date of filing the return and hence disallowance is unwarranted. CIT (VS) Sabari Enterprises 298 ITR 141 :-9-: I.T.A. N0s. 1610, 1611, 1612, 1613, 1614, 1615, 1616, 1430, 1431, 1432, 1433 & 1434/Mds/2017 SLP dismissed in 328 ITR (st.) 10. CIT vs. AIMIL 321 ITR 508 (Del) and the Chennai tribunal decision in the case of ACIT vs. M/s. S.M. Apparels P. Ltd., ITA No. 2119/2011, AY 2003-04.” 4.1 The AR submitted that the issues under the assessment ord…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1615/CHNY/2017[2012-13]Status: DisposedITAT Chennai27 Dec 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Vijayaraghavan, Advocate
Section 68

…s Ltd v. DCIT reported in 2009-TIOL-331 (Del) 5.3 The Commissioner of Income Tax (Appeals) ought to have appreciated that these payments were remitted before the due date of filing the return and hence disallowance is unwarranted. CIT (VS) Sabari Enterprises 298 ITR 141 :-9-: I.T.A. N0s. 1610, 1611, 1612, 1613, 1614, 1615, 1616, 1430, 1431, 1432, 1433 & 1434/Mds/2017 SLP dismissed in 328 ITR (st.) 10. CIT vs. AIMIL 321 ITR 508 (Del) and the Chennai tribunal decision in the case of ACIT vs. M/s. S.M. Apparels P. Ltd., ITA No. 2119/2011, AY 2003-04.” 4.1 The AR submitted that the issues under the assessment ord…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1614/CHNY/2017[2011-12]Status: DisposedITAT Chennai27 Dec 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Vijayaraghavan, Advocate
Section 68

…s Ltd v. DCIT reported in 2009-TIOL-331 (Del) 5.3 The Commissioner of Income Tax (Appeals) ought to have appreciated that these payments were remitted before the due date of filing the return and hence disallowance is unwarranted. CIT (VS) Sabari Enterprises 298 ITR 141 :-9-: I.T.A. N0s. 1610, 1611, 1612, 1613, 1614, 1615, 1616, 1430, 1431, 1432, 1433 & 1434/Mds/2017 SLP dismissed in 328 ITR (st.) 10. CIT vs. AIMIL 321 ITR 508 (Del) and the Chennai tribunal decision in the case of ACIT vs. M/s. S.M. Apparels P. Ltd., ITA No. 2119/2011, AY 2003-04.” 4.1 The AR submitted that the issues under the assessment ord…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1613/CHNY/2017[2010-11]Status: DisposedITAT Chennai27 Dec 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Vijayaraghavan, Advocate
Section 68

…s Ltd v. DCIT reported in 2009-TIOL-331 (Del) 5.3 The Commissioner of Income Tax (Appeals) ought to have appreciated that these payments were remitted before the due date of filing the return and hence disallowance is unwarranted. CIT (VS) Sabari Enterprises 298 ITR 141 :-9-: I.T.A. N0s. 1610, 1611, 1612, 1613, 1614, 1615, 1616, 1430, 1431, 1432, 1433 & 1434/Mds/2017 SLP dismissed in 328 ITR (st.) 10. CIT vs. AIMIL 321 ITR 508 (Del) and the Chennai tribunal decision in the case of ACIT vs. M/s. S.M. Apparels P. Ltd., ITA No. 2119/2011, AY 2003-04.” 4.1 The AR submitted that the issues under the assessment ord…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1612/CHNY/2017[2009-10]Status: DisposedITAT Chennai27 Dec 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Vijayaraghavan, Advocate
Section 68

…s Ltd v. DCIT reported in 2009-TIOL-331 (Del) 5.3 The Commissioner of Income Tax (Appeals) ought to have appreciated that these payments were remitted before the due date of filing the return and hence disallowance is unwarranted. CIT (VS) Sabari Enterprises 298 ITR 141 :-9-: I.T.A. N0s. 1610, 1611, 1612, 1613, 1614, 1615, 1616, 1430, 1431, 1432, 1433 & 1434/Mds/2017 SLP dismissed in 328 ITR (st.) 10. CIT vs. AIMIL 321 ITR 508 (Del) and the Chennai tribunal decision in the case of ACIT vs. M/s. S.M. Apparels P. Ltd., ITA No. 2119/2011, AY 2003-04.” 4.1 The AR submitted that the issues under the assessment ord…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1611/CHNY/2017[2008-09]Status: DisposedITAT Chennai27 Dec 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Vijayaraghavan, Advocate
Section 68

…s Ltd v. DCIT reported in 2009-TIOL-331 (Del) 5.3 The Commissioner of Income Tax (Appeals) ought to have appreciated that these payments were remitted before the due date of filing the return and hence disallowance is unwarranted. CIT (VS) Sabari Enterprises 298 ITR 141 :-9-: I.T.A. N0s. 1610, 1611, 1612, 1613, 1614, 1615, 1616, 1430, 1431, 1432, 1433 & 1434/Mds/2017 SLP dismissed in 328 ITR (st.) 10. CIT vs. AIMIL 321 ITR 508 (Del) and the Chennai tribunal decision in the case of ACIT vs. M/s. S.M. Apparels P. Ltd., ITA No. 2119/2011, AY 2003-04.” 4.1 The AR submitted that the issues under the assessment ord…