6 SCC 444. Recently, in Union of India v. Exide Industries Ltd.

273 Taxmann 189Reported decision#7093 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 250ofsection 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 36(l)(va)section 36(1)(iv)section 36(l)section 40a(2)

Judgments citing 6 SCC 444. Recently, in Union of India v. Exide Industries Ltd.

M/S. NEW MANGALORE PORT AUTHORITY,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) , MANGALURU

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.755 - 757/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. New Mangalore The JCIT, Range-1 / Port Authority, ACIT, Circle – 1(1), FA and CAO, Panambur Mangaluru. Mangalore-575 010. PAN – AAALN 0057 A Vs. APPELLANT RESPONDENT C.O. Nos. 6 to 8/Bang/2023 Assessment Years : 2012-13 to 2014-15 (By Revenue) Revenue by : Shri G Manoj Kumar, CIT (DR) Assessee by : Shri V Srinivasan, Advocate Date of Hearing : 05-12-2023 Date of Pronouncement : 19 -12-2023 ORDER…

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

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

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

…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. No. 241/Asr/2023 Assessment Year: 2017-18 ATC Logistical Solutions Pvt. Vs. Dy. Commissioner of Ltd. Amritsar Transport Co. Income tax, Circle-1, Pvt. Ltd.3981/83 1st Floor Naya Amritsar. Bazar, New Delhi. [PAN:-AABCA6200A] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Rajiv Wadhera, Sr. DR. Date of Hearing 04.10.2023 Date of Pronouncement 31.10.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was f…

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

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

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

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

…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. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

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

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

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

…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. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

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

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

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

…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. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…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. No.261/Asr/2022 Assessment Year: 2018-19 Sachin Kapur Prop. M/s Kailash Vs. ADIT, CPC, Bangalore/ Autoworld 248-Model Town ITO, Ward 3(2), Jalandhar. Jalandhar. [PAN: AFZPK8204L] (Respondent) (Appellant) I.T.A. No.253/Asr/2022 Assessment Year: 2019-20 M/s Ramco Engg. Works, Sodal Vs. ITO, Ward 1(1), Road, Preet Nagar, Jalandhar. Jalandhar. Punjab. [PAN: AABFR1503L] (Respondent) (Appellant) Appellant by Sh. Vikas Bhagat, Adv. Respondent by Sh. Amit Jain, S…

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…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. No.261/Asr/2022 Assessment Year: 2018-19 Sachin Kapur Prop. M/s Kailash Vs. ADIT, CPC, Bangalore/ Autoworld 248-Model Town ITO, Ward 3(2), Jalandhar. Jalandhar. [PAN: AFZPK8204L] (Respondent) (Appellant) I.T.A. No.253/Asr/2022 Assessment Year: 2019-20 M/s Ramco Engg. Works, Sodal Vs. ITO, Ward 1(1), Road, Preet Nagar, Jalandhar. Jalandhar. Punjab. [PAN: AABFR1503L] (Respondent) (Appellant) Appellant by Sh. Vikas Bhagat, Adv. Respondent by Sh. Amit Jain, S…

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

…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…

THOMSON PRESS (INDIA) LTD.,NEW DELHI vs. JCIT, SPL. RANGE- 9, NEW DELHI

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

ITA 6296/DEL/2019[2016-17]Status: DisposedITAT Delhi16 Mar 2023AY 2016-17

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Shailesh Gupta, AdvFor Respondent: Shri Girish Kumar Kohli, Sr. DR
Section 14Section 14ASection 43B

…held as under: “37. Ground No.4 for the AY 2012-13 is regarding disallowance of leave encashment. 38. The Ld. Sr. Counsel for the assessee has farely submitted that in view of the judgment of the Hon’ble Supreme Court in the case of UOI Vs. Exide Industries 273 Taxmann 189, the claim of the leave encashment is not allowable for the year under consideration. Thus, he has pleaded that the Assessing Officer may be directed to consider the issue in the subsequent year by following the judgment of the Hon’ble Supreme Court in the case of UOI vs M/s Exide Industries Ltd. 39. On the other hand, the Ld. DR has submitt…

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

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

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…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. No.192/Asr/2022 Assessment Year: 2018-19 Navodaya Times Private Ltd. Vs. Dy. Commissioner of Civil Lines, Jalandhar, Punjab. Income Tax, Circle-1, [PAN: AAECN9393A] Jalandhar. (Respondent) (Appellant) Appellant by Sh. Sandeep Vijh, CA Respondent by Ms. Priyanka Singla, Sr. DR Date of Hearing 26.12.2022 Date of Pronouncement 31.01.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissione…

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

…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. No.54/Asr/2022 Assessment Year: 2018-19 Royal Furnishers Residency Vs. CIT(A), Road, Jammu. Jammu. [PAN: AAGFR8701H] (Respondent) (Appellant) Appellant by None Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals),NFAC, Delhi, [in brevity the ‘CIT (A)’] beari…

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

ITA 29/ALLD/2022[2018-19]Status: DisposedITAT Allahabad22 Nov 2022AY 2018-19
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH (HEARD BY D.B.), ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vinod Kumar Tandon, v. Deputy Commissioner of 31, Ashok Nagar, Allahabad, U.P. Income Tax, Centralized PAN-ACOPT2027L Processing Centre, Bengaluru (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 21.11.2022 Date of pronouncement: 22.11.2022 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 3rd August, 2022 of CIT(A)(…

THOMSON PRESS (INDIA) LTD.,NEW DELHI vs. ADDL. CIT, SPL. RANGE- 9, NEW DELHI

In the result, appeals of the assessee are partly

ITA 4308/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Oct 2021AY 2012-13

Bench: Shri R.K.Panda & Shri Vijay Pal Rao

Section 10ASection 10BSection 14ASection 195(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.4306 to 4308/Del/2017 Assessment Years : 2010-11 to 2012-13 Thomson Press (India) vs Addl. CIT, Ltd. Spl. Ragne-9, K-9, Connaught Circus, New Delhi New Delhi PAN-AAACT4827F APPELLANT RESPONDENT Appellant by Sh. Salil Agarwal & Sh. Shailesh Gupta, Adv. Respondent by Sh. Prakash Dubey, Sr. DR Date of Hearing 21.09.2021 14.10.2021 Date of Pronouncement ORDER PER VIJAY PAL RAO, JM : These three appeal by the assessee are directed agains…

THOMSON PRESS (INDIA) LTD.,NEW DELHI vs. ADDL. CIT, SPL. RANGE- 9, NEW DELHI

In the result, appeals of the assessee are partly

ITA 4307/DEL/2017[2011-12]Status: DisposedITAT Delhi11 Oct 2021AY 2011-12

Bench: Shri R.K.Panda & Shri Vijay Pal Rao

Section 10ASection 10BSection 14ASection 195(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.4306 to 4308/Del/2017 Assessment Years : 2010-11 to 2012-13 Thomson Press (India) vs Addl. CIT, Ltd. Spl. Ragne-9, K-9, Connaught Circus, New Delhi New Delhi PAN-AAACT4827F APPELLANT RESPONDENT Appellant by Sh. Salil Agarwal & Sh. Shailesh Gupta, Adv. Respondent by Sh. Prakash Dubey, Sr. DR Date of Hearing 21.09.2021 14.10.2021 Date of Pronouncement ORDER PER VIJAY PAL RAO, JM : These three appeal by the assessee are directed agains…

THOMSON PRESS (INDIA) LTD.,NEW DELHI vs. ADDL. CIT, SPL. RANGE- 9, NEW DELHI

In the result, appeals of the assessee are partly

ITA 4306/DEL/2017[2010-11]Status: DisposedITAT Delhi11 Oct 2021AY 2010-11

Bench: Shri R.K.Panda & Shri Vijay Pal Rao

Section 10ASection 10BSection 14ASection 195(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.4306 to 4308/Del/2017 Assessment Years : 2010-11 to 2012-13 Thomson Press (India) vs Addl. CIT, Ltd. Spl. Ragne-9, K-9, Connaught Circus, New Delhi New Delhi PAN-AAACT4827F APPELLANT RESPONDENT Appellant by Sh. Salil Agarwal & Sh. Shailesh Gupta, Adv. Respondent by Sh. Prakash Dubey, Sr. DR Date of Hearing 21.09.2021 14.10.2021 Date of Pronouncement ORDER PER VIJAY PAL RAO, JM : These three appeal by the assessee are directed agains…