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#260 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 367,181 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.

Sh. Rajiv Kumar, Mohali vs. ITO, Ward -1, Sangrur

In the result, both the appeals of the assessees are allowed

ITA 388/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh27 Jan 2022AY 2019-20

For Appellant: Shri Manoj Kumar, CAFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 139(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No. 388 /Chd/ 2021 "नधा"रण वष" / Assessment Year : 2019-20 Shri Rajiv Kumar The ITO बनाम S/o Sh. Madan Lal, B-203, Vrindavan Ward-1 Garden, Pir Machhala, Mohali, Sangrur-Punjab Punjab- 140603 "थायी लेखा सं./PAN NO: AGWPK3939Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Manoj Kumar, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई क" तार"ख/Date of…

Shri B. Purushothaman, Chennai vs. DCIT, Ncc-10(1), Chennai

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

ITA 200/CHNY/2020[2013-14]Status: DisposedITAT Chennai31 Aug 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 200/Chny/2020 िनधा"रण वष"/Assessment Year: 2013-14 Shri B. Purushothaman, The Deputy Commissioner Of No. 12, Redhills Road, Kolathur, Vs. Income Tax, Chennai 600 099. Non Corporate Circle 10(1), Chennai 600 034. [Pan:Ahipp9984F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.08.2021 घोषणा की तारीख /Date Of Pronouncement : 31.08.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai Dated 28.11.2019 Relevant To The Assessment Year 2013-14. 2. The First Effective Ground Raised In The Appeal Of The Assessee Relates To Confirmation Of Disallowance Of Employee’S Contribution Amount To ₹.21,77,123/- Towards Epf.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT

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

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No. 200/Chny/2020 िनधा"रण वष"/Assessment Year: 2013-14 Shri B. Purushothaman, The Deputy Commissioner of No. 12, Redhills Road, Kolathur, Vs. Income Tax, Chennai 600 099. Non Corporate Circle 10(1), Chennai 600 034. [PAN:AHIPP9984F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओ…

ACIT, Corp Cir-2, Coimbatore vs. Indsil Hydro Power & Manganese Ltd, Coimbatore

In the result, the appeal of the Revenue is dismissed

ITA 3491/CHNY/2018[2014-15]Status: DisposedITAT Chennai09 Aug 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.3491/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 The Assistant Commissioner Of M/S. Indsil Hydro Power & Income Tax, Corporate Circle 2, Vs. Manganese Ltd., “Indsil House”, No. 63, Race Course Road, T V Samy Road (West), Coimbatore 641 018. R.S. Puram, Coimbatore 641 002. [Pan: Aaaci4918G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Johnson, Addl. Cit : ""थ" की ओर से/Respondent By Shri Arjun Raj, Ca For : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing 04.08.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao:

Section 2(24)(vd)Section 28Section 43B

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.3491/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 The Assistant Commissioner of M/s. Indsil Hydro Power & Income Tax, Corporate Circle 2, Vs. Manganese Ltd., “Indsil House”, No. 63, Race Course Road, T V Samy Road (West), Coimbatore 641 018. R.S. Puram, Coimbatore 641 002. [PAN: AAACI4918G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / A…

Onward Technologies Ltd, Mumbai vs. DCIT 7(1), Mumbai

In the result, the assessee’ appeal stand partly allowed whereas the revenue’s appeal stands dismissed

ITA 266/MUM/2014[2008-09]Status: DisposedITAT Mumbai02 Aug 2021AY 2008-09

Bench: Hon’Ble Shri Amarjit Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.266/Mum/2014 (धििाारण वर्ा / Assessment Year: 2008-09) & आयकरअपील सं./ I.T.A. No.1785/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) Onward Technologies Limited Dcit-7(1) Sterling Centre, 2Nd Floor Room No.622, 6Th Floor बिाम/ Dr. Annie Besant Road Aaykar Bhavan, M.K. Marg Vs. Worli, Mumbai-400 018 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaaco-3742-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील सं./ I.T.A. No.1793/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) Dcit-7(1) Onward Technologies Limited Room No.622, 6Th Floor बिाम/ Sterling Centre, 2Nd Floor Aaykar Bhavan, M.K. Marg Dr. Annie Besant Road Vs. Mumbai-400 020 Worli, Mumbai-400 018 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaaco-3742-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : S/Shri J.P. Bairagra & Ashish Bairagra - Ld. Ars Revenue By : Shri Manpreet S. Duggal- Ld. Sr. Dr सुनवाई की तारीख/ : 23/07/2021 Date Of Hearing घोषणा की तारीख / : 02/08/2021 Date Of Pronouncement

For Appellant: S/Shri J.P. Bairagra & Ashish Bairagra - Ld. ARsFor Respondent: Shri Manpreet S. Duggal- Ld. Sr. DR

Section 10ASection 92Section 92B

…1 M/s Onward Technologies Limited Assessment Years: 2008-09 & 2009-10 आयकर अपीलीय अधिकरण “जे” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI माननीय श्री अमरजीत स िंह, न्याययक सदस्य एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI AMARJIT SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.266/Mum/2014 (धििाारण वर्ा / Assessment Year: 2008-09) & आयकरअपील सं./ I.T.A. No.1785/Mum/2014 (धििाारण वर्ा / Assessment Year: 2009-10) Onward Technologies Limited DCIT-7(1) Sterling Centre, 2nd Floor Roo…

Indo States Exports, Delhi vs. ACIT, Circle-28(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1892/DEL/2020[2018-19]Status: DisposedITAT Delhi30 Jun 2021AY 2018-19

Bench: Shri Kul Bharatassessment Year : 2018-19 Indo States Exports, Vs Acit, E-6, Kalindi Colony, Circle-28(1), New Delhi-110065. New Delhi. Pan-Aaafi1883M Appellant Respondent Appellant By Sh. Raj Kumar Gupta, Ca Respondent By Sh. R.K.Gupta, Sr.Dr Date Of Hearing 10.06.2021 Date Of Pronouncement 30.06.2021

Section 139(1)Section 143(1)Section 234BSection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC-1” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year : 2018-19 Indo States Exports, vs ACIT, E-6, Kalindi Colony, Circle-28(1), New Delhi-110065. New Delhi. PAN-AAAFI1883M APPELLANT RESPONDENT Appellant by Sh. Raj Kumar Gupta, CA Respondent by Sh. R.K.Gupta, Sr.DR Date of Hearing 10.06.2021 Date of Pronouncement 30.06.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of learned CIT(A)-10, New Delhi dated 07.09.2020. The assessee has…

Gdx Facility & Management Services P.Ltd, New Delhi vs. DCIT, Circle-10(10, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5218/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year : 2014-15

For Appellant: Sh. Naman Desai, CAFor Respondent: Sh. M. Baranwal, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : NEW DELHI (Through Video Conferencing) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/S GDX FACILITY & Vs. DCIT, CIRCLE 10(10), MANAGEMENT SERVICES NEW DELHI P. LTD., ROOM NO. 207, AAYAKAR 29, GDX HOUSE, SANT BHAWAN, NAGAR, EAST OF KAILASH, LAXMI NAGAR, DELHI-2 NEW DELHI - 110015 (PAN :AACCG5199H) (Appellant) (Respondent) Appellant by : Sh. Naman Desai, CA Respondent by : Sh. M. Baranwal, Sr. DR. ORDER PER H.S. SIDHU, JM : Assesee has filed the present appeal against the impugned order…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

In the result, this appeal of the Revenue is dismissed

ITA 1950/KOL/2018[2015-16]Status: DisposedITAT Kolkata10 Jul 2020AY 2015-16

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. Nos. 1212, 1410 & 1950/Kol/2018 Assessment Years: 2012-13, 2013-14 & 2015-16 DCIT, Circle-8(2), Kolkata................................................................................................Appellant Vs. M/s. SPML Infra Limited.………………..….....................................................................Respondent [PAN: AADCS 2469 K] Appearances by: Sh. Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Revenue. Sh. S.K. Tulsian,…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

In the result, this appeal of the Revenue is dismissed

ITA 1410/KOL/2018[2013-14]Status: DisposedITAT Kolkata10 Jul 2020AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 14ASection 250Section 80

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

In the result, this appeal of the Revenue is dismissed

ITA 1212/KOL/2018[2012-13]Status: DisposedITAT Kolkata10 Jul 2020AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 14ASection 250Section 80

DCIT, Circle - 13(2), Kolkata vs. M/S. Shradha Agencies Private Limited, Howrah

In the result, the appeal of the revenue is dismissed

ITA 1362/KOL/2018[2013-14]Status: DisposedITAT Kolkata12 Jun 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1362/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Dhrubajyoti Roy, JCITFor Respondent: Ankita Manek, ACA

Section 144Section 14ASection 194C(7)Section 36(1)Section 36(1)(va)Section 36(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1362/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14) DCIT, Circle-13(2), Kolkata Vs. M/s Shradha Agencies Pvt. Ltd. Mouza-22, Moulana Abdul Kalam Azad Road, Howrah-711110 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHCS 6372 F (Appellant) .. (Respondent) Appellant by : Shri Dhrubajyoti Roy, JCIT Respondent by :Ankita Manek, ACA सुनवाईक"तार"ख/ Date of Hearing : 15/01/2020 घोषणाक"तार"ख/Date of Pronouncement : 12/06/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM: The captioned appeal filed by the…

M/S. Spml Infra Limited, Kolkata vs. DCIT, Circle - 8(2), Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1228/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. Lata Goyal, ACAFor Respondent: Shri Radhey Shyam, CIT

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12) M/s SPML Infra Ltd. Vs. DCIT, Circle-8(2), Kolkata 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1211/Kol/2018 ("नधा"रणवष" / Assessment Year: 2011-12) DCIT, Circle-8(2), Kolkata Vs. M/s SPML Infra Ltd. 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) Ap…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1211/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. Lata Goyal, ACAFor Respondent: Shri Radhey Shyam, CIT

Section 263

DCIT, Circle - 14(2), Kolkata vs. M/S. the 3 Guys Network Pvt. Ltd., Howrah

In the result, the appeal of the Revenue is dismissed

ITA 1417/KOL/2018[2014-15]Status: DisposedITAT Kolkata11 Dec 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy & Shri S.S. Godara]

Section 143(3)Section 251Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Accountant Member & Shri S.S. Godara, Judicial Member] I.T.A. No. 1417/Kol/2018 Assessment Year: 2014-15 DCIT, Circle-14(2), Kolkata..............................................................................................Appellant Vs. M/s. The 3 Guys Network Pvt. Ltd...………….....................................…......……...........Respondent [PAN: AADCT 2149 M] Appearances by: Sh. Dhrubajyoti Ray, JCIT, Sr. DR, appeared on behalf of the Revenue. None appeared on behalf of the Assessee. Date of concluding the hearin…

Khimji K.D. Sons Pvt. Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 269/CTK/2018[2014-15]Status: DisposedITAT Cuttack01 Oct 2019AY 2014-15

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.269/Ctk/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. Dcit, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar Pin-751007 स्थायी ऱेखा सं./ Pan No. : Aabck 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Bivek Mohanty, ARFor Respondent: Shri Subhendu Dutta, DR

Section 139(1)Section 143(3)Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.269/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. DCIT, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar PIN-751007 स्थायी ऱेखा सं./ PAN No. : AABCK 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri Bivek Mohanty, AR राजस्व की ओर से /Revenue by : Shri Subhe…

Madhya Pradesh Counsaltancy Organisation Limited, Bhopal vs. Assistant Commissioner of Income Tax 2(1), Bhopal

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

ITA 461/IND/2017[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S M.P. Consultancy Acit-2(1) बनाम/ Organization Ltd., Bhopal Vs. Block -2, 3Rd Floor Paryawas Bhawan, Arera Hills Bhopal (Appellant) (Revenue) Pan: Aabcm0090J Appellant By Shri M.K. Sharma, Ca Revenue By Smt. Vineeta Dube, Sr. Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 13 .09.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To A.Y. 2013-14 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-I, Bhopal, (In Short ‘Cit(A)’), Dated 30.03.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 23.-2.2016 By Acit- 2(1), Bhopal.

Section 143(2)Section 143(3)Section 2(24)(x)Section 224Section 271(1)(c)Section 36Section 37Section 56

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s M.P. Consultancy ACIT-2(1) बनाम/ Organization Ltd., Bhopal Vs. Block -2, 3rd Floor Paryawas Bhawan, Arera Hills Bhopal (Appellant) (Revenue) PAN: AABCM0090J Appellant by Shri M.K. Sharma, CA Revenue by Smt. Vineeta Dube, Sr. DR Date of Hearing: 21.08.2019 Date of Pronouncement: 13 .09.2019 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal at the instance of Assessee pertaining to A.Y. 2013-14 is direc…

Frigorifico Allana Private Limited, Mumbai vs. Income Tax Officer 1(1)(4), Mumbai

ITA 925/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Jun 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am

For Appellant: Shri Apurva R. Shah, ARFor Respondent: Shri Rajeev Gubgotra, DR

Section 143(3)Section 14ASection 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 925/Mum/2018 (निर्धारणवर्ा / Assessment Year:2013-14) M/s Frigorifico Allana Pvt. ITO – 1(1)(4), बिधम/ Ltd. Allana house, Aayakar Bhavan, M.K. Allana Road, Colaba, Road, Vs. Mumbai-400 001. Mumbai-400 020. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACF0681F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ ITA. No. 1860/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) DCIT – 1(1)(2), M/s Frigorifico Allana Pvt. बिधम/ Room No. 579, Aayakar Ltd. Allana…

The DCIT, Circle-4(1)(1), Ahmedabad vs. M/S. Suzlon Energy Ltd., Ahmedabad

In the result, appeals of the assessee are allowed for statistical purposes

ITA 619/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar&Smt. Madhumita Royआयकरअपीलसं.Ita No. 619/Ahd/2017 & C.O. No. 77/Ahd/2017 "नधा"रणवष"/Asstt. Year: 2011-12

For Appellant: ShriJamesKurian, Sr. DRFor Respondent: ShriTusharHemani, CA

Section 115JSection 143(3)Section 14a

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ ‘D’- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT &SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं.ITA No. 619/Ahd/2017 & C.O. No. 77/Ahd/2017 "नधा"रणवष"/Asstt. Year: 2011-12 DCIT Vs. M/s. Suzlon Energy Cir-4(1)(1), Ltd.Suzlon, 5, Shrimali Ahmedabad Society, Near Krishana Complex, Navrangpura, Ahmedabad- 380009 M/s. Suzlon Energy DCIT Ltd.Suzlon, 5, Shrimali Cir-4(1)(1), Society, Near Krishana Ahmedabad Complex, Navrangpura, Ahmedabad- 380009 PAN:AAD CS0 472 N PAN:AAD CS0 472 N (Appellant/Respondent) (Respondent/Cro…

Sri.Purusothaman K.K., Pathanamthitta vs. The ITO, WD-3, Thiruvalla

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

ITA 51/COCH/2019[2014-15]Status: DisposedITAT Cochin19 Jun 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.51 /Coch/2019 Assessment Year : 2014-15 Shri K.K. Purushothaman, Vs. The Income Tax Officer, Ward-III, 31/469, Naduvile Veedu, Thiruvalla. Muthoor, Thiruvalla, Pathanamthitta. [PAN: AJJPK 1993J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Smt. Meera V. Menon, Adv. Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 19/06/2019 Date of pronouncement 19/06/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the C…

Herrenknecht India P.Ltd, Chennai vs. DCIT Cir 1(1)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2108/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Apr 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 144Section 144C(1)Section 144C(13)Section 144C(5)Section 194CSection 194C(6)Section 40Section 40aSection 92C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘के’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, IT(TP)A NO.2108/Mum/2017 Assessment Year:-2012-13 M/s Herrenknecht India DCIT, Private Limited, बनाम/ Circle-1(1)(2), GNT Road No.11, Aayakar Bhavan, Vs. Alinjivakkam Ponneri Mumbai Taluka, Tiruvallur District, Chennai-600067 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AABCH8691J "नधा"रती क" ओर से / Assessee by Ms. Dinkle Hariya राज"व क" ओर से / Revenue b…

ACIT, Moradabad vs. M/S. Jubilant Organosyes Ltd., Uttar Pradesh

The appeal is dismissed

ITA 4975/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Mar 2019AY 2008-09

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 115JSection 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A. PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year ITA No of AO ITA NO of Assessee 2000-01 NA 4410/Del/2003 2001-02 3426/Del/2003 NA 2002-03 1308/Del/2006 1271/Del/2006 2003-04 NA 2815/Del/2008 2004-05 3104/del/2008 3242/Del/2008 2005-06 3920/Del/2009 3724/ Del/2009 2006-07 3314/Del/2010 3393/Del/2010 2007-08 2479/Del/2011 2596/Del/2011 2008-09 4975/del/2012 4793/Del/2012 The Addl. Commissioner of Jubilant Life sciences Vs. Income Tax Limited & Formerly known as The Assistant Commissioner of M/s.…