How many judgments cite Calcutta in CIT v. Vijay Shree Ltd.?

214 judgments on BharatTax cite Calcutta in CIT v. Vijay Shree Ltd. (43 Taxmann.com 396), spanning 2017 to 2025.

Which sections of the Income Tax Act does Calcutta in CIT v. Vijay Shree Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 133A, Section 142(1), Section 143(1), Section 147.

Calcutta in CIT v. Vijay Shree Ltd.

43 Taxmann.com 396High Court2014#420 most cited

What is Calcutta in CIT v. Vijay Shree Ltd. authority for?

Employees' contribution to provident fund and ESI, if paid by the assessee before the due date for filing the return of income under section 139(1), is an allowable deduction under section 43B. No distinction is drawn between employer's and employee's contributions for the purpose of section 43B.

214

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Vijay Shree Ltd. · 43 Taxmann.com 396 · Section 43B · Section 36(1)(va) · employees' contribution PF ESI · provident fund ESI deduction · payment before 139(1) due date · allowable deduction welfare funds · employer employee contribution · PF ESI payment income tax

Sections most often in play

Section 143(3)Section 263 Section 133A Section 142(1)Section 143(1)Section 147 Section 148 Section 234D

Issues it is cited on

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

Judgments citing Calcutta in CIT v. Vijay Shree Ltd.

ACIT, Circle -15(1), Kolkata vs. Baljit Securities Pvt. Ltd., Kolkata

In the result, the appeal of revenue is partly allowed

ITA 346/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Feb 2021AY 2012-13

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115JSection 14A

…ITA No. 346/Kol/2017 Baljit Securities, A.Y. 2012-13 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No. 346/Kol/2017 Assessment Year: 2012-13 Assistant Commissioner of Income- Vs. Baljit Securities tax, Circle-15(1), Kolkata. (PAN:AABCB0779P) Appellant Respondent Date of Hearing 11.02.2021 Date of Pronouncement 24 .02.2021 For the Appellant Shri Dhrubajyoti Roy, JCIT For the Respondent S/Shri Arvind Agarwal, Advocate & Rajat Agarwal, CA ORDER Per Shri A. T. Varkey, JM: This is an appeal prefe…

Bhagwati Gases Ltd., Kolkata vs. DCIT, Cir-8, Kolkata

In the result, the appeal of assessee is partly allowed and appeal of revenue is allowed for statistical purpose

ITA 345/KOL/2016[2006-07]Status: DisposedITAT Kolkata11 Apr 2019AY 2006-07

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…Bhagwati Gases Ltd, AY- 2006-07 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")"ी पी. एम.जगताप, उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President & Shri A. T. Varkey, JM] I.T.A. No. 345/Kol/2016 Assessment Year: 2006-07 Bhagwati Gases Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AABCB0589M) Circle-8, Kolkata. Appellant Respondent & I.T.A. No. 339/Kol/2016 Assessment Year: 2006-07 Deputy Commissioner of Income-tax, Vs. Bhagwati Gases Ltd. Circle-8(1), Kolkata. Appellant Respondent Date of Hearing 16.01.2019 Date of Pr…

DCIT, Cir-8(1), Kolkata vs. M/S Bhagwati Gases Ltd., Kolkata

In the result, the appeal of assessee is partly allowed and appeal of revenue is allowed for statistical purpose

ITA 339/KOL/2016[2006-07]Status: DisposedITAT Kolkata11 Apr 2019AY 2006-07

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

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…

DCIT, Circle - 6(1), Kolkata vs. M/S. Isg Traders Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 1514/KOL/2018[2013-14]Status: DisposedITAT Kolkata13 Mar 2019AY 2013-14

Bench: Sri P.M. Jagtap, Vice- & Sri S.S. Viswanethra Ravi] I.T.A. No. 1514/Kol/2018 Assessment Year: 2013-14 Deputy Commissioner Of Income Tax, Circle-6(1), Kolkata...........……...……………………..…….. Appellant Vs. M/S. Isg Traders Ltd…………………………………............................…………………….…….….......…........Respondent 31, N.S. Road Kolkata – 700 001 [Pan : Aabci 1355 C] Appearances By: Shri G.A. Seshan, A/R, Appeared On Behalf Of The Assessee. Shri Shankar Halder, Jcit, Sr. Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 4Th, 2019 Date Of Pronouncing The Order : March 13Th , 2019 O R D E R Per S.S. Viswanethra Ravi, Jm :-

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA [Before Sri P.M. Jagtap, Vice-President & Sri S.S. Viswanethra Ravi, Judicial Member] I.T.A. No. 1514/Kol/2018 Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Circle-6(1), Kolkata...........……...……………………..…….. Appellant Vs. M/s. ISG Traders Ltd…………………………………............................…………………….…….….......…........Respondent 31, N.S. Road Kolkata – 700 001 [PAN : AABCI 1355 C] Appearances by: Shri G.A. Seshan, A/R, appeared on behalf of the assessee. Shri Shankar Halder, JCIT, Sr. DR appearing on behalf of the Revenue. Date of concludin…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Shalimar Pellet Feeds Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1648/KOL/2017[2014-15]Status: DisposedITAT Kolkata22 Nov 2018AY 2014-15

Section 143(3)Section 263Section 32(1)Section 32(1)(iia)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER vs DCIT, M/s. Shalimar Pellet Feeds Central Circle-2(1), 3rd Ltd., 17th Floor, Room Floor, Aayakar Bhawan, No.17B & C, Everest Poorva, E.M.Bye Pass, House, 46C, Chowringhee 110, Shanti Pally, Road, Kolkata-700001. Kolkata-700107. PAN-AADCS8617H (Appellant) (Respondent) Appellant by Sh.Robin Choudhary, Addl.CIT Sr.DR Respondent by Sh. A.K.Tulsiyan, FCA Date of Hearing 22.10.2018 Date of Pronouncement 22.11.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBE…

M/S. R.K. Industries, Burdwan vs. ACIT, Circle - 2, Burdwan

In the result, the appeal of the assessee is partly allowed

ITA 1461/KOL/2018[2011-12]Status: DisposedITAT Kolkata24 Oct 2018AY 2011-12

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 1461/Kol/2018 Assessment Year : 2011-12 M/S R.K. Industries -Vs- Acit, Circle-2, Burdwan [Pan: Aadfr 2831 B ] (Appellant) (Respondent)

For Appellant: Shri K.M Roy, FCAFor Respondent: Shri Sandeep Lakra, Addl. CIT Sr. Dr

Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A T Varkey, JM, & Shri M.Balaganesh, AM] I.T.A No. 1461/Kol/2018 Assessment Year : 2011-12 M/s R.K. Industries -vs- ACIT, Circle-2, Burdwan [PAN: AADFR 2831 B ] (Appellant) (Respondent) For the Appellant : Shri K.M Roy, FCA For the Respondent : Shri Sandeep Lakra, Addl. CIT Sr. Dr Date of Hearing : 25.09.2018 Date of Pronouncement : 24.10.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-Burdwan [in short the ld CIT(A)] in Appeal No. 251/…

DCIT, Circle-15(2), Kolkata vs. M/S L.G.W. Limited, North 24 Parganas

Appeal is dismissed

ITA 1786/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 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 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

Section 1Section 143(3)Section 195Section 40Section 9Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-15(2), V/s. M/s L.G.W. Ltd., 10, Shantipally, EM Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [PAN No.AAACL 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, CIT- अपीलाथ" क" ओर से/By Appellant DR Shri A.K. Tibrerwal, AR ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क"…

DCIT, Cir-4(2), Kolkata vs. M/S Rdb Realty & Infrastructure Ltd., Kolkata

Appeal is dismissed

ITA 575/KOL/2016[2011-2012]Status: DisposedITAT Kolkata20 Jul 2018AY 2011-2012

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Godara, Jm]

For Appellant: Shri Saurabh Kumar, Addl. CIT, Sr.DRFor Respondent: Shri Miraj D.Shah, AR

Section 143Section 14ASection 80Section 80I

…ITA No. 575/Kol/2016 M/s RDB Realty & Infrastructure Ltd. Pvt. Ltd. A.Y.2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Shri S.S.Godara, JM] ITA No.575 /Kol/2016 Assessment Year : 2011-12 D.C.I.T., Circle-4(2) -versus- M/s RDB Realty & Infrastructure Kolkata Ltd., Kolkata (PAN: AADCR 8845 C) (Appellant) (Respondent) For the Appellant: Shri Saurabh Kumar, Addl. CIT, Sr.DR For the Respondent: Shri Miraj D.Shah, AR Date of Hearing : 04.07..2018. Date of Pronouncement : 20.07.2018. ORDER PER S.S.GODARA, JM: This Revenue’s appeal for A.Y.2011-12 ari…

DCIT/Cir-5(1), Kolkata vs. M/S Somani Ceremics Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2210/KOL/2016[2010-11]Status: DisposedITAT Kolkata25 May 2018AY 2010-11

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2210/Kol/2016 Assessment Year : 2010-11 Dcit, Circle-5(1), Kolkata -Vs- M/S Somani Ceramics Ltd. [Pan: Aaecs 0763 K] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri P.K. Sanghai, FCA

Section 143(3)Section 2(24)(x)Section 36(1)(va)

…,940/- within the due date prescribed u/s 36(1)(va) of the Act. Accordingly he treated the same as income u/s 2(24)(x) of the Act. The Ld. CIT(A) by following the decision of Hon’ble Jurisdictional High Court in the case of CIT vs. Vijayshree Ltd. reported in 43 Taxmann.com 396 (Calcutta High Court), wherein it was held that payment though made after the prescribed date but were made within the previous year are to be allowed as deduction. Accordingly, the Ld. CIT(A) granted relief to the assessee. Aggrieved, the revenue is in appeal before us. 7. We have heard rival submissions. We find that the Ld. CIT(A) had…

Essilor Sankar & Co-Optics P. Ltd., Coimbatore vs. DCIT Corporate Circle 2, Coimbatore

In the result, both the appeals of the assessee for the assessment

ITA 1512/CHNY/2017[2014-15]Status: DisposedITAT Chennai16 Jan 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri, M. Balaganesh

For Appellant: Mr.AR.V.Sreenivasan,JCIT, DRFor Respondent: 15-01-2018

…the Tax Case (Appeals) stand dismissed. No costs. Consequently, M.P.No. 1 of 2015 is also dismissed.” We also find that the issue in dispute is also covered by the judgement of Hon’ble Calcutta High Court in the case of ACIT Vs. Vijay Shree Ltd reported in 43 Taxmann.com 396. Respectively following the same, we have no hesitation in directing the ld. Assessing Officer to grant deduction towards employees contribution of PF/ESI amounting to `6,50,447/-. Accordingly, Ground Nos.7 & 8 raised by the assessee in its appeal in assessment year 2013-14 stands allowed. 10. The ground No.1 raised by the assessee in…

Essilor Sankar & Co-Optics P. Ltd., Coimbatore vs. DCIT Corporate Circle 2, Coimbatore

In the result, both the appeals of the assessee for the assessment

ITA 1511/CHNY/2017[2013-14]Status: DisposedITAT Chennai16 Jan 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri, M. Balaganesh

For Appellant: Mr.AR.V.Sreenivasan,JCIT, DRFor Respondent: 15-01-2018

ACIT, Circle-10(2), Kolkat, Kolkata vs. M/S. Stewart & Mackertich Wealth Management Ltd., Kolkata

In the result, the assessee`s ground No

ITA 1858/KOL/2016[2011-12]Status: DisposedITAT Kolkata12 Apr 2017AY 2011-12

Bench: Shri Partha Sarathi Choudhary, Jm & Dr. A. L. Saini, Am]

For Appellant: Shri A. K. Tibrewal, FCAFor Respondent: Md. Ghayas Uddin, JCIT, Sr. DR

Section 143(2)Section 143(3)Section 14ASection 37Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA [Before Shri Partha Sarathi Choudhary, JM & Dr. A. L. Saini, AM] I.T.A No.1858/Kol/2016 Assessment Year: 2011-12 Assistant Commissioner of Income-tax, Vs. M/s. Stewart &Mackertich Wealth Circle-10(2), Kolkata. Management Ltd. (PAN:AADCS7513E) (Appellant) (Respondent) & I.T.A No.1820/Kol/2016 Assessment Year: 2011-12 M/s. Stewart &Mackertich Wealth Vs. Deputy Commissioner of Income-tax, Management Ltd. Circle-10, Kolkata. (Appellant) (Respondent) Date of hearing: 08.02.2017 Date of pronouncement: 12.04.2017 For the Revenue :Md. Ghayas Uddin, JCIT, Sr. DR F…

Stewart and Mackertich Wealth Management Ltd., Kolkata vs. The DCIT, Circle-10, Kolkata

In the result, the assessee`s ground No

ITA 1820/KOL/2016[2011-12]Status: DisposedITAT Kolkata12 Apr 2017AY 2011-12

Bench: Shri Partha Sarathi Choudhary, Jm & Dr. A. L. Saini, Am]

For Appellant: Shri A. K. Tibrewal, FCAFor Respondent: Md. Ghayas Uddin, JCIT, Sr. DR

Section 143(2)Section 143(3)Section 14ASection 37Section 73