How many judgments cite 319 ITR 306 (SC); CIT v. Vinay Cement Ltd.?

300 judgments on BharatTax cite 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. (84 Taxmann.com 185), spanning 2018 to 2025.

Which sections of the Income Tax Act does 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 36(1)(va), Section 43B, Section 139(1), Section 142(1), Section 143(1).

319 ITR 306 (SC); CIT v. Vinay Cement Ltd.

84 Taxmann.com 185Supreme Court of India2017#259 most cited

What is 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. authority for?

Employee and employer contributions towards Provident Fund (PF) and Employees' State Insurance (ESI) are allowable deductions under sections 36(1)(va) and 43B, respectively, if deposited on or before the due date for filing the return of income under section 139(1), even if paid after the due date prescribed under the respective welfare legislation.

300

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Vinay Cement Ltd. · 84 Taxmann.com 185 · section 36(1)(va) · section 43B · section 139(1) · PF ESI contributions · late deposit · due date filing return · employee contribution · employer contribution

Sections most often in play

Section 143(3)Section 36(1)(va)Section 43B Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(3A)

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 43b section 36(1)section 43 section 36 section 139(1)section 139 section 143(1)section 13 prescribed section 143

Judgments citing 319 ITR 306 (SC); CIT v. Vinay Cement Ltd.

HYDERABAD YADGIRI TOLLWAY PRIVATE LIMITED,AHMEDABAD vs. THE PR.CIT-1, AHMEDABAD

The appeal of the assessee is dismissed

ITA 1332/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Oct 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 143Section 143(3)Section 263Section 43A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Hyderabad Yadgiri Tollway Principal Commissioner of Private Limited, Income Tax-1, Sadbhav House, Aayakar Bhavan (Vejalpur), Opp. Law Garden Police Nr. Sachin Tower, Chowki, 100 Foot Road, Vs. Ellisbridge, Anandnagar-Prahladnagar Ahmedabad – 380 006. Road, (Gujarat). Ahmedabad – 380 015. [PAN – AACCH 3521 J] (Gujarat) (Appellant) (Respondent) Assessee by Shri Dhinal Shah, AR Revenue by Shri R. P. Rastogi, CIT-DR Date of Hearing 24.…

M/S BEEAAR AUTOWHEELS INDIA PVT. LTD.,LUCKNOW vs. ITO WARD 1(3), LUCKNOW-NEW

In the result, the appeal of the assessee is dismissed

ITA 282/LKW/2024[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2020-21 M/S Beeaar Autowheels India V. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. Pan:Aadcb8897L (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Deepak Yadav, Dr Date Of Hearing: 05 06 2025 Date Of Pronouncement: 19 08 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2020-21 M/s Beeaar Autowheels India v. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. PAN:AADCB8897L (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Adv Respondent by: Shri Deepak Yadav, DR Date of hearing: 05 06 2025 Date of pronouncement: 19 08 2025 O R D E R PER NIKHIL CHOUDHARY, ACCOUNTANT MEMBER.: This is an appeal filed by…

M/S. JAI ENTERPRISES,RAIPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALURU

In the result the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 107/RPR/2021[2019-20]Status: DisposedITAT Raipur28 Nov 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.107/RPR/2021) (Assessment Year: 2019-20) M/s Jai Enterprises, V Assistant Director of Income Tax, HIG-25, Shailendra Nagar, s Centralized Processing Center (CPC), Raipur (C.G.)- 492001 Income Tax Department, Bangaluru (KAR)-560500 PAN: AAEFJ0514A (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri Nikhilesh Begani, CA राज"व क" ओर से /Revenue by : Shri Satya Pr…

PRADEEP KUMAR DHURVE,DURG vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), BHILAI, BHILAI

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 302/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 PAN : AANPD6067H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hear…

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 36(1)(va)Section 43Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 36(1)(va)Section 43Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

PADMA DHURWAY, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 272/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. PAN : AARPD5814C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16.10.2023 घोषणा क" तार…

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. INCOME TAX OFFICER, WARD- BHATAPARA, BHATAPARA

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

GURMEET SINGH HORA, RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 45/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 45/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) Pan : Aaoph6268D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Centralized Processing Center (Cpc), Bengaluru ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 45/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) PAN : AAOPH6268D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Centralized Processing Center (CPC), Bengaluru ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.08.2023 घोषणा क" तार"ख / Dat…

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 04/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 PAN : CSEPS7315E .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Nitin Goyal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date…

JAGBIR SINGH TEWATIA ,NEW DELHI vs. ACIT, CIRCLE-10(1), NEW DELHI

In the result, assessee’s appeal is dismissed

ITA 2205/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Apr 2023AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year: 2018-19

Section 34Section 36Section 4Section 43B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year: 2018-19 Jagbir Singh Tewatia, Vs ACIT, Circle-10(1), C-11, 1st Floor, Adarsh Nagar, New Delhi. Uttam Nagar, New Delhi-110059 PAN- AAJPS4033N APPELLANT RESPONDENT None Assessee represented by Department represented by Sh. Anuj Garg, Sr. DR Date of hearing 17.04.2023 Date of pronouncement 17.04.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), Na…

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 8 & 9/Asr/2023 Assessment Year: 2018-19 & 2019-20 M/s Beltex Rubber India, New Vs. ITO, Ward-1(1), colony, Aman Nagar, Jalandhar, Jalandhar. Punjab. [PAN: AAAFB6664R] (Respondent) (Appellant) Appellant by None: (Written submission) Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing 13.03.2023 Date of Pronouncement 17 .03.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeals of the assessee are directed against the order of the ld. Commissio…

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

DCIT, CIRCLE- 13(1), NEW DELHI vs. JAGSON INTERNATIONAL LTD., NEW DELHI

ITA 5375/DEL/2019[2016-17]Status: DisposedITAT Delhi25 Nov 2022AY 2016-17

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Rajiv Saxena, Adv. &For Respondent: Sh. Rajesh Kumar, CIT DR

Section 115JSection 115VSection 143(3)Section 14ASection 36Section 40

…ESI u/s 36(i)(va) of the Act as it was paid after due date as prescribed in the relevant Act. 26. It is contended by the appellant that this issue is covered by the decision of Hon'ble Supreme Court in the case of PCIT vs. Rajasthan State Beverages Corp Ltd. 84 Taxmann.com 185 dismissing SLP and confirming the decision of Rajasthan High Court reported in 84 Taxmann.com 173 following TRF Ltd. vs. CIT 323 ITR 397 SC. It is also stated that the payments have been made before the due date. 27. It was submitted by the appellant that since all the deposits have been made before the due date of filing of return of inc…

DCIT, CIRCLE- 13(1), NEW DELHI vs. JAGSON INTERNATIONAL LTD., NEW DELHI

ITA 6872/DEL/2018[2015-16]Status: DisposedITAT Delhi25 Nov 2022AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Rajiv Saxena, Adv. &For Respondent: Sh. Rajesh Kumar, CIT DR

Section 115JSection 115VSection 143(3)Section 14ASection 36Section 40

GLOBAL E-BUSINESS OPERATIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(3)(2), BANGALORE

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

ITA 174/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Harinder Kumar, D.R

Section 144(3)Section 37Section 92C

…IT(TP)A No.174/Bang/2022 M/s. Global E-Business Operations Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A No.174/Bang/2022 Assessment Year: 2017-18 M/s. Global E-Business Operations Pvt. Ltd. 1st Floor, Hewlett Packard Deputy Commissioner Enterprise of Income-tax Sy.No.192, Whitefield Road Vs. Circle 5(3)(2) Mahadevpura Post Bangalore Bangalore PAN NO : AABCG2843D APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Harinder Kumar, D.R. Dat…

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18

For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

M/S, MADRAS HYDRAULIC HOSE PVT LTD,CHENNAI vs. DCIT,CORPORATE CIRCLE-4(1), CHENNAI

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय+ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.702/Chny/2022 (िनधाBरणवषB / Assessment Year: 2020-21) M/s. Madras Hydraulic Hose Pvt. Ltd. DCIT बनाम/ Flat No. 5, Harrington Apartments, Corporate Circle -4(1), No. 211, 98, Harrington Road, Vs. Chennai. Chetpet, Chennai – 600 031. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACM-4367-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे…

LATE MR.SESHADRI NAIDU DHARMARAJ REP BY LEGAL HEIR - MR.SHANKAR GANESH,CHENNAI vs. CPC, BANGALORE

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

LATE MR.SESHADRI NAIDU DHARMARAJ REP BY LEGAL HEIR - MR.SHANKAR GANESH,CHENNAI vs. CPC, BANGALORE

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

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