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 43BSection 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 43bsection 36(1)section 43section 36section 139(1)section 139section 143(1)section 13prescribedsection 143

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

ACIT, Moradabad vs. M/S Jubliant Organosys Ltd., Uttar Pradesh

The appeal is dismissed

ITA 2596/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Mar 2019AY 2007-08

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.…

Jubilant Organosys Ltd., Noida vs. Addl. CIT, Moradabad

The appeal is dismissed

ITA 2497/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Mar 2019AY 2007-08

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 3724/ Del/2009 3920/Del/2009 2006-07 3314/Del/2010 3393/Del/2010 2007-08 2497/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.…

Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore vs. M/S Network Detective Agency Pvt Ltd, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 2044/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Feb 2019AY 2014-15

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A No.2044/Bang/2018 (Assessment Year : 2014-15) Asst. Commissioner Of Income-Tax, Circle -5(1)(1), Bengaluru .. Appellant V. M/S. Network Detective Agency P. Ltd. No.69/1, Kuvempu Nagar, 35Th Main, 7Th Cross, Btm Layout, 2Nd Stage, Bengaluru 560058 .. Respondent Pan : Aaccn3772D Assessee By : Shri. S. Srinivasan, Ca Revenue By : Shri. R. N. Siddappaji, Addl. Cit Heard On : 28.02.2019 Pronounced On : 28.02.2019 O R D E R Per Laliet Kumar:

For Appellant: Shri. S. Srinivasan, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…ITA.2044/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.2044/Bang/2018 (Assessment Year : 2014-15) Asst. Commissioner of Income-tax, Circle -5(1)(1), Bengaluru .. Appellant v. M/s. Network Detective Agency P. Ltd. No.69/1, Kuvempu Nagar, 35th Main, 7th Cross, BTM Layout, 2nd stage, Bengaluru 560058 .. Respondent PAN : AACCN3772D Assessee by : Shri. S. Srinivasan, CA Revenue by : Shri. R. N. Siddappaji, Addl. CIT Heard on : 28.02.2019 Pronounced on : 28.02.2019 O R D E R PER LAL…

M/S. Institute of Gastro & Kidney Care Pvt. Ltd., Bhubaneswar vs. DCIT, Corporate Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 367/CTK/2018[2015-16]Status: DisposedITAT Cuttack06 Feb 2019AY 2015-16

Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.367/Ctk/2018 ("नधा"रण वष" / Assessment Year :2015-2016) M/S Institute Of Gastro & Kidney Vs. Dcit, Corporate Circle- Care (P) Ltd., 1(1), Bhubaneswar Plot No.155, Sahid Nagar, Bhubaneswar-751007, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacci 9709 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.K.Mishra, Advocate राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 05/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 06/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 04.06.2018 In First Appeal No.0107/17-18, For The Assessment Year 2015-2016. 2. The Sole Issue In This Appeal Agitated By The Assessee Is That The Claim Of Contribution Towards Epf & Esi Of Rs.3,21,916/- Should Be Allowed To The Assessee As The Same Was Paid & Deposited Within The Same Financial Year & Before The Due Date Of Filing Of Return. 3. I Have Heard The Arguments Of Both The Sides & Clearly Perused The Relevant Material Placed On The Record Of The Tribunal. 4. Ld. Ar Submitted That The Ao & Ld. Cit(A) Have Followed The Decision Of Hon’Ble Gujarat High Court In The Case Of Cit Vs. Gujarat

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 3Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, “एस.एम.सी”, "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CUTTACK "ी च"" मोहन गग", "या"यक सद"य के सम" । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.367/CTK/2018 ("नधा"रण वष" / Assessment Year :2015-2016) M/s Institute of Gastro & Kidney Vs. DCIT, Corporate Circle- Care (P) Ltd., 1(1), Bhubaneswar Plot No.155, Sahid Nagar, Bhubaneswar-751007, Odisha "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCI 9709 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri P.K.Mishra, Advocate राज"व क" ओर से /Revenue by : Shri Subhendu Dutta,…

The Puri District Co-Operative Milk Producer'S Union Ltd., Bhubaneswar vs. ITO, Ward-2(2), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 342/CTK/2018[2014-15]Status: DisposedITAT Cuttack05 Feb 2019AY 2014-15

Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.342/Ctk/2018 ("नधा"रण वष" / Assessment Year :2014-2015) The Puri District Co-Operative Vs. Ito, Ward-2(2), Milk Producer’S Union Limited, Bhubaneswar Chintamaniswar, Kalpana Area, Bhubaneswar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaat 8507 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri B.K.Das(Written Submission) राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 04/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 05/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 05.06.2018 In First Appeal No.0076/17-18, For The Assessment Year 2014-2015. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. The Order Passed By The Learned Cit(Appeals-1), Bhubaneswar Is Capricious, Invalid, Illegal & Bad In Law. 2. That The Disallowance Of Employees Contribution To Pf To The Extent Of Rs.15,15,620/-, On The Ground Of Non-Deposit Within The Stipulated Time Period Is Arbitrary, Wrong & Non Based On The Available Facts. 3 The Appellant Craves Leaves To Amend, Modify, Oblige, Add To Or Resigned Any Or All Of The Above Ground. 3. The Facts In Brief Are That The Assessee Is A Cooperative Society Operating Under Omfed In Puri District, Engaged In Procurement & 2 Processing Of Milk & Milk Products. The Assessee Filed Return Of Income

For Appellant: Shri B.K.Das(Written Submission)For Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, “एस.एम.सी”, "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CUTTACK "ी च"" मोहन गग", "या"यक सद"य के सम" । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.342/CTK/2018 ("नधा"रण वष" / Assessment Year :2014-2015) The Puri District Co-operative Vs. ITO, Ward-2(2), Milk Producer’s Union Limited, Bhubaneswar Chintamaniswar, Kalpana Area, Bhubaneswar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT 8507 C (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri B.K.Das(Written Submission) राज"व क" ओर से /Revenue by : Shri Subhendu Dutta, DR स…

DCIT Central Circle 1(1), Chennai vs. M/S Orchid Pharma Ltd (Formerly Knows As M/S Orchid Chemicals & Pharmaceuticals Ltd), Chennai

In the result, the Revenue’s appeal in ITA No

ITA 651/CHNY/2018[2014-15]Status: DisposedITAT Chennai13 Dec 2018AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 650 & 651/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14 & 2014-15 Deputy Commissioner Of Income M/S. Orchid Pharma Ltd., Tax, Vs. (Formerly Known As M/S. Orchid Central Circle – 1(1), Chemicals & Pharmaceuticals Ltd.,) Chennai . 313, Orchid Towers, Valluvar Kottam High Road, Nungambakkam, Chennai – 600 034. [Pan: Aaaco 0402B] (&'यथ(/Respondent) (अपीलाथ"/Appellant)

For Respondent: Shri. M. Srinivasa Rao, CIT
Section 139(1)Section 143(3)Section 14ASection 2Section 36(1)(va)Section 438Section 43B

…आयकर अपील"य अ"धकरण ,’ डी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य केसम% BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 650 & 651/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14 & 2014-15 Deputy Commissioner of Income M/s. Orchid Pharma Ltd., Tax, Vs. (Formerly known as M/s. Orchid Central Circle – 1(1), Chemicals & Pharmaceuticals Ltd.,) Chennai . 313, Orchid Towers, Valluvar Kottam High Road, Nungambakkam, Chennai – 600 034. [PAN: AAACO 0402B] (&'यथ(/Respondent) (अ…

DCIT Central Circle 1(1), Chennai vs. M/S Orchid Pharma Ltd (Formerly Knows As M/S Orchid Chemicals & Pharmaceuticals Ltd), Chennai

In the result, the Revenue’s appeal in ITA No

ITA 650/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Dec 2018AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 650 & 651/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14 & 2014-15 Deputy Commissioner Of Income M/S. Orchid Pharma Ltd., Tax, Vs. (Formerly Known As M/S. Orchid Central Circle – 1(1), Chemicals & Pharmaceuticals Ltd.,) Chennai . 313, Orchid Towers, Valluvar Kottam High Road, Nungambakkam, Chennai – 600 034. [Pan: Aaaco 0402B] (&'यथ(/Respondent) (अपीलाथ"/Appellant)

For Respondent: Shri. M. Srinivasa Rao, CIT
Section 139(1)Section 143(3)Section 14ASection 2Section 36(1)(va)Section 438Section 43B

…आयकर अपील"य अ"धकरण ,’ डी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य केसम% BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 650 & 651/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14 & 2014-15 Deputy Commissioner of Income M/s. Orchid Pharma Ltd., Tax, Vs. (Formerly known as M/s. Orchid Central Circle – 1(1), Chemicals & Pharmaceuticals Ltd.,) Chennai . 313, Orchid Towers, Valluvar Kottam High Road, Nungambakkam, Chennai – 600 034. [PAN: AAACO 0402B] (&'यथ(/Respondent) (अ…

Muskan Hospital &Rsearvh Centre, Bokaro vs. DCIT Circle-3, Bokaro

In the result, appeal of the assessee is partly allowed

ITA 241/RAN/2017[14-15]Status: DisposedITAT Ranchi26 Nov 2018

Bench: Shri N.S Sainiassessment Year : 2014-15

For Appellant: Shri Nitin PaSARI, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI ‘ SMC’ BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Muskan Hospital & Vs. DCIT, Circle-3, Bokaro Research Centre, Ram Nagar Colony, CHAS, Bokaro Steel City, Jharkhand PAN/GIR No.AAMFM 6523 E (Appellant) .. ( Respondent) Assessee by : Shri Nitin PaSARI, Adv Revenue by : Shri A.K.Mohanty, JCIT Date of Hearing : 26/11/ 2018 Date of Pronouncement : 26/11/ 2018 O R D E R This is an appeal filed by the assessee against the order of the CIT(A), Hazaribag, dated 20.6.2017 for the assessment year 2014-15. 2. In Ground No.A & B o…

Shiva Industrial Security Agency Gujarat Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-4(2), Surat

In the result, ITA No.2527/Ahd/2017 is allowed, and ITA

ITA 2528/AHD/2015[2011-12]Status: DisposedITAT Surat13 Nov 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Nirmal Somani, CAFor Respondent: Smt.Smitha V. Nair, Sr.DR
Section 139Section 143(3)Section 147Section 148Section 36Section 36(1)(v)Section 40

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT– BENCH ‘SURAT’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.2527 and 2528/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2006-07 and 2011-12 Shiva Industrial Security Vs. ACITY, Cir.4 Agency Gujarat Pvt.Ltd. Surat. R.S. No.71, Sameer Complex Navsarjan Society Pandesara, Surat 394 221. PAN : AAFCS 3845 P (Applicant) (Respondent) Revenue by : Smt.Smitha V. Nair, Sr.DR Assessee by : Shri Nirmal Somani, CA सुनवाई क" तार"ख/Date of Hearing : 12/11/2018 घोषणा क" तार"ख /Date of Pronouncement: 13 /11/201…

Shiva Industrial Security Agency Gujarat Pvt. Ltd., Surat vs. The ACIT, Circle-4, Surat

In the result, ITA No.2527/Ahd/2017 is allowed, and ITA

ITA 2527/AHD/2015[2006-07]Status: DisposedITAT Surat13 Nov 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Nirmal Somani, CAFor Respondent: Smt.Smitha V. Nair, Sr.DR
Section 139Section 143(3)Section 147Section 148Section 36Section 36(1)(v)Section 40

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT– BENCH ‘SURAT’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.2527 and 2528/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2006-07 and 2011-12 Shiva Industrial Security Vs. ACITY, Cir.4 Agency Gujarat Pvt.Ltd. Surat. R.S. No.71, Sameer Complex Navsarjan Society Pandesara, Surat 394 221. PAN : AAFCS 3845 P (Applicant) (Respondent) Revenue by : Smt.Smitha V. Nair, Sr.DR Assessee by : Shri Nirmal Somani, CA सुनवाई क" तार"ख/Date of Hearing : 12/11/2018 घोषणा क" तार"ख /Date of Pronouncement: 13 /11/201…

Gateway Technolabs Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

In the result, the appeal is allowed for statistical purposes

ITA 677/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad19 Oct 2018AY 2012-13
Section 143(3)Section 36(1)(va)Section 92C

…ITA No.677/Ahd/2017 Assessment Year: 2012-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar Vice President and Madhumita Roy JM] Assessment Year: 2012-13 Gateway Technolabs Pvt. Ltd., ……………………..Appellant B-81, Corporate House, Judges Bungalows Road, S.G. Highway, Bodakdev, Ahmedabad – 380 054. [PAN: AABCG 4206 C] Vs. Dy. Commissioner of Income Tax, Circle – 2(1)(1), Ahmedabad. …………..…........Respondent Appearances by T.P. Hemani for the appellant Apoorva Bharadwaj for the Respondent Date of concluding the hearing : 24.07.2018 Date of pronouncement : 22.…

Karpara Project Engineering Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 2223/AHD/2016[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13

Section 2Section 28Section 36(1)(va)Section 43B

…Karpara Project Engineering Pvt. Ltd. v. ACIT 1(1)(2) Surat/I.T.A. No.2223/Ahd/2016/ A.Y. 12-13 Page 1 of 7 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Karpara Project Engineering Pvt. Ltd. Vs. Assistant 405, SN S Platina, Near Reliance Commissioner of Market B/H J. H Ambani School Above Income Tax, Circle- Surat Peoples Co-operative Bank Surat 1(1)(2) Surat 395007: PAN: A…

Mitali Creation Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-1(3), Now Ward-1(1)(3), Surat

In the result, the appeal of the assessee is dismissed

ITA 2121/AHD/2015[2012-13]Status: DisposedITAT Surat24 Aug 2018AY 2012-13

Bench: C .M. Garg, Jm & O. P. Meena, Am

Section 2Section 28Section 36(1)(va)Section 43B

…Mitali Creation Pvt. Ltd. v. ITO1(1)(3)Surat /I.T.A. No.2121 /Ahd/2015/A.Y.12-13 Page 1 of 6 INCOM TAX APPELLATE TRIBUNAL –SURAT-BENCH-SURAT BEFORE C .M. GARG, JM & O. P. MEENA, AM I.T.A No.2121/Ahd/2015 िनधा"रण वष"/Assessment Year : 2012-13 M/s. Mitali Creation Pvt. Ltd. , V Income Tax Officer Block No. 135, Plot No. 94-105, . Ward 1(1)(3) Surat Ashirwad Industrial Estate Near Venus Mall Tatithaiya Tal-Palsana Surat 393325 PAN: AAGCM 0628 K Appellant Respondent Assessee by Shri Ramesh Malapani, CA Revenue by Shri P.S. Chaudhary, Sr. D.R. Date of hearing 05.09.2018 Date of pronouncement 07.09.2018 ORDER PER O.…

Rishabh Software Pvt. Ltd, Vadodara vs. DCIT, Circle-2(1)(2), Baroda

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

ITA 848/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad06 Jul 2018AY 2014-15
Section 143(3)Section 28Section 36(1)(va)

…ITA No. 848Ahd/2018 Rishabh Software Pvt Ltd Vs. DCIT Assessment year: 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar, AM and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Rishabh Software Pvt Ltd ............…………......Appellant Plot No. 66, Beside Sigil India, Padra Road, Atladara Vadodara 390 012 [PAN : AAACR 9028 G] Vs. Dy. Commissioner of Income-tax ...........................Respondent Circle 2(1)(2), Baroda Appearances by: None for the Appellant Saurabh Singh for the Respondent Date of concluding the hearing : 22.06.2018 Date of pronouncing…

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

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

ITA 765/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad27 Jun 2018AY 2014-15
Section 143(3)Section 28Section 36(1)(va)

…ITA Nos. 764 & 765/Ahd/2018 Suzlon Energy Ltd vs. DCIT Assessment year: 2013-14 & 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar, AM and Ms. Madhumita Roy, JM] ITA Nos. 764 & 765/Ahd/2018 Assessment Year: 2013-14 & 2014-15 Suzlon Energy Ltd ............…………......Appellant Suzlon-5, Shrimali Society, Nr. Shri Krishna Centre, Navrangpura, Ahmedabad-380015 [PAN : AADCS 0472 N] Vs. Dy. Commissioner of Income-tax ...........................Respondent Circle 4(1)(1), Ahmedabad Appearances by: Tushar Hemani for the Appellant Saurabh Singh for the Responden…

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

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

ITA 764/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 Jun 2018AY 2013-14
Section 143(3)Section 28Section 36(1)(va)

…ITA Nos. 764 & 765/Ahd/2018 Suzlon Energy Ltd vs. DCIT Assessment year: 2013-14 & 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar, AM and Ms. Madhumita Roy, JM] ITA Nos. 764 & 765/Ahd/2018 Assessment Year: 2013-14 & 2014-15 Suzlon Energy Ltd ............…………......Appellant Suzlon-5, Shrimali Society, Nr. Shri Krishna Centre, Navrangpura, Ahmedabad-380015 [PAN : AADCS 0472 N] Vs. Dy. Commissioner of Income-tax ...........................Respondent Circle 4(1)(1), Ahmedabad Appearances by: Tushar Hemani for the Appellant Saurabh Singh for the Responden…

M/S Ask Me Lab Con Services Pvt Ltd., Ahmedabad vs. ITO, Ward-1(1)(4), Ahmedabad

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

ITA 2183/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad27 Jun 2018AY 2014-15
Section 143(3)Section 28Section 36(1)(va)

…ITA No. 2183/Ahd/2017 Ask Me Lab Con Services Pvt Ltd Vs. ITO Assessment year: 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar, AM and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Ask Me Lab Con Services Pvt Ltd ............…………......Appellant A-355, Ghanshyam Naga, Opp. Kotarpur Works, Near Nobel Nagar, Ahmedabad – 382 405 [PAN : AAECA 6822 H] Vs. Income Tax Officer ...........................Respondent Ward-1(1)(4), Ahmedabad Appearances by: None for the Appellant Saurabh Singh for the Respondent Date of concluding the hearing : 22.06.2018 Date…

Gayatri Dairy Products Pvt.Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

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

ITA 2047/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad27 Jun 2018AY 2014-15
Section 143(3)Section 28Section 36(1)(va)

…ITA No. 2047/Ahd/2017 Gayatri Dairy Products Pvt Ltd Vs. DCIT Assessment year: 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar, AM and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Gayatri Dairy Products Pvt Ltd ............…………......Appellant Gayatri Compound, Nr. Anupam Cinema, Besides Central Bank of India, Khokhra, Ahmedabad [PAN : AAACG 5453 C] Vs. Dy. Commissioner of Income-tax ...........................Respondent Circle 2(1)(1), Ahmedabad Appearances by: Arti N Shah for the Appellant Saurabh Singh for the Respondent Date of concluding the…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Adaequare Info Private Limited, Hyderabad

In the result, appeal of the revenue is dismissed

ITA 108/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Mar 2018AY 2014-15

Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2014-15 Dy. Commissioner Of Income- Vs. Adaequare Info Pvt. Ltd., Tax, Circle – 1(1), Hyderabad. Hyderabad.

For Appellant: Shri Pawan ToshniwalFor Respondent: Smt. Suman Malik
Section 115JSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 Dy. Commissioner of Income- vs. Adaequare Info Pvt. Ltd., tax, Circle – 1(1), Hyderabad. Hyderabad. PAN – AAECA 6276B (Appellant) (Respondent) Revenue by : Smt. Suman Malik Assessee by : Shri Pawan Toshniwal Date of hearing 26/03/2018 Date of pronouncement 28/03/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal of the revenue is directed against the order dated 13/09/2017 of ld. CIT(A) – 1, Hyderabad relating to AY 2014-15.…

M/S. Gorakhnath Construction Pvt. Ltd., Rourkela vs. ACIT, Rourkela Circle, Rourkela

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

ITA 195/CTK/2017[2012-13]Status: DisposedITAT Cuttack06 Mar 2018AY 2012-13
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM M/s Gorakhnath Construction Vs. ACIT, Rourkela Circle, Pvt. Ltd. Rourkela E-42, Koel Nagar, Rourkela स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCG 4382 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 01/03/2018 घोषणा की तारीख/Date of Pronouncement 06/03/2018 आदेश / O R D E R Per Shri N.S.Saini, AM: This is an appeal fi…