Checkmate Services (P) Ltd. v. CIT

290 Taxmann 19Supreme Court of India2023#1500 most cited

What is Checkmate Services (P) Ltd. v. CIT authority for?

Employees' contributions to provident fund or ESI, if deposited by the employer after the due dates specified under the respective welfare fund Acts, are not allowable as a deduction under Section 36(1)(va) of the Income Tax Act, even if deposited before the due date for filing the income tax return. Such disallowance can be made as an adjustment under Section 143(1)(a).

76

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.

Also referred to as

Checkmate Services · 36(1)(va) · 43B · 2(24)(x) · 143(1)(a) · employees contribution PF · delayed deposit ESI · provident fund deduction · ESIC deduction · Aimil Ltd. overruled

Also reported as

2022 SCC OnLine SC 14237 Taxmann.com 178

Sections most often in play

Section 36(1)(va)Section 43BSection 2(24)(x)Section 143(1)Section 234CSection 139(1)Section 143(1)(a)Section 234B
Read the full judgment

Issues it is cited on

section 3(b)section 143(1)(a)(iv)section 36(1)(iv)section 2(24)(x)section 34(1)(iv)section 10aasection 143(1)(a)(ii)employees contribution to pfsection 10asection 2(24)section 36(1)(va)section 34(1)

Judgments citing Checkmate Services (P) Ltd. v. CIT

M/S. Apollo Hospitals Enterprises Ltd., Chennai vs. ACIT, Central Circle -3(1), Chennai

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

ITA 690/CHNY/2022[2018-19]Status: DisposedITAT Chennai19 May 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita No.690/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19 V. M/S.Apollo Hospitals Enterprise Ltd., The Asst. Commissioner- Shafee Mohammed Road, Of Income Tax, Thousands Lights, Central Circle-3(1), Chennai-600 006. Chennai. [Pan: Aaaca 5443 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Mr.P.Sajit Kumar, JCIT
Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 80J

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.690/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19 v. M/s.Apollo Hospitals Enterprise Ltd., The Asst. Commissioner- Shafee Mohammed Road, of Income Tax, Thousands Lights, Central Circle-3(1), Chennai-600 006. Chennai. [PAN: AAACA 5443 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.T. Banusekar, C…

Wahid Khan, Bhiwadi vs. ITO Ward-1(2), Alwar /DCIT CPC Bengaluru, Alwar/CPC Bengaluru

In the result, all the three appeals of the assessee in ITA No

ITA 166/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 May 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: NoneFor Respondent: Ms Monisha Choudhary (JCIT)
Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 166/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Shri Wahid Khan, The Income Tax Officer, Vs. C/o DK Enterprises, Ward 1(2), Opp. Rallison Cable Co., Alwar. Vill. Bandapur Chopanki, Bhiwadi Distt. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. BGUPK 3258 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None. jktLo dh vksj ls@ Revenue by : Ms Monisha Cho…

Dhruv Buildcon Pvt. Ltd., Kota vs. CIT(A), Udaipur-2, Udaipur

In the result, all the three appeals of the assessee in ITA No

ITA 86/JPR/2023[2014-15]Status: DisposedITAT Jaipur10 May 2023AY 2014-15

Bench: Ao Who Ignored The Same.

For Appellant: Shri B.A. Maheshwari, CAFor Respondent: Smt. Runi Pal, Addl.CIT
Section 139Section 143(3)Section 154Section 36(1)(va)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’B” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 86/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2014-15 M/s. Dhruv Buildcon Pvt. Ltd. cuke The DCIT Vs. 531,Shastri Nagar, Dadabari Central Circle Kot5a – 324 -009 (Raj) Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCD 2663 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri B.A. Maheshwari, CA jktLo dh vksj ls@Reven…

Bhanu Parkash Bansal, Jaipur vs. ITO, Ward2(3), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 133/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: None (E written submission)For Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 5

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.133/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2018-19 Shri Bhanu Prakash Bansal cuke The ITO Vs. 86/113, Kumbha Marg, Pratap Nagar Ward -2(3) Jaipur – 302 020 (Raj) Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACBPB 8151 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :None (E written submission) jktLo dh vksjls@Revenue by…

Ravi Agarwal, Jaipur vs. DCIT Circle 7, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 72/JPR/2023[2019-20]Status: DisposedITAT Jaipur03 May 2023AY 2019-20

Bench: The Due Date Of Filing Of Itr. 2. The Ld. Cit(A) Erred In Law & On Facts Of Confirming The Addition Of Rs.22,995/- Being Double Addition Of Speculative Income.’’

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Smt. Monisha Choudhary, Addl.CIT
Section 2(24)(x)Section 3Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 72/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Shri Ravi Agarwal cuke The DCIT Vs. A-1A, Ajmer Road, Shyam Nagar Circle-7 Sodala , Jaipur -302 019 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAZPA 0088K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vivek Bhargava, CA jktLo dh vksj ls@…

Swastic Oil Industries, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 35/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 May 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

Swastic Oil Industires, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 34/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 May 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

Dynasty Modular Furnitures Private Limited, Jaipur vs. DCIT Central Circle-1, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 99/JPR/2023[2020-21]Status: DisposedITAT Jaipur01 May 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 99/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21 cuke M/s. Dynasty Modular Furniture (P) Ltd The DCIT Vs. F-13, Malviya Industrrial Area Central Circle-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 0035 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj…

Bihani Constructions Private Limited, Jaipur vs. ITO Ward 4(1), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 19/JPR/2023[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.19/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 M/s. Bihani Constructions (P) Ltd. 64/167, Heera Path, VT Road Mansarovar, Jaipur 302 020 cuke Vs. The ITO Ward 4(1) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAECB 8359 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ dh

For Appellant: Shri R.S. Poonia, CAFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.19/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke The ITO M/s. Bihani Constructions (P) Ltd. 64/167, Heera Path, VT Road Vs. Ward 4(1) Mansarovar, Jaipur 302 020 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAECB 8359 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh v…

Principle Security and Allied Services Private Limited, Mumbai vs. Circle 13(1)(2), Mumbai

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 280/MUM/2023[2018-19]Status: DisposedITAT Mumbai21 Apr 2023AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhprinciple Security & Vs. Circle 13(1)(2) Allied Services Private Aayakar Bhavan, Ground Limited, 707 Hubtown Floor, M.K. Road, Viva Shankar Wadi, New Marine Lines Western Express Mumbai – 400 020 Highway, Jogeshwari (East) Mumbai – 400060 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aafcp2691A Appellant .. Respondent Appellant By : Rahul K. Hakani Respondent By : V.S. Mahajan Date Of Hearing 18.04.2023 Date Of Pronouncement 21.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By Nfac, Delhi Dated 29.12.2022 For A.Y. 2018-19. The Assesse Has Raised The Following Grounds Before Us: “1. The Ld. Cit(A) Erred In Not Appreciating The Fact That The Intimation Issued By The Id Ao Cpc Bangalore W'S 143(1) Of The Income Tax Act, 1961 Is Erroneous / Without Jurisdiction Since Additions On Issues Where Two Views Are Possible Cannot Be Made. 2. The Ld. Cit(A) Erred In Confirming Addition Of Rs.1,59,10,546/- U/S 36(1)(Va) Of The Act Without Appreciating The Fact That The Employees Contribution To Pf & Esic Was Deposited Before The Due Date Of Filing Of Return. 3. The Appellant Prays That The Adjustment Made In The Intimation Order U/S143(1) Of The Act May Be Deleted.

For Appellant: Rahul K. HakaniFor Respondent: V.S. Mahajan
Section 143(1)Section 36(1)(va)

…P a g e | 1 Principle Security and Allied Services Pvt. Ltd. Vs. Circle 13(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Principle Security and Vs. Circle 13(1)(2) Allied Services Private Aayakar Bhavan, Ground Limited, 707 Hubtown Floor, M.K. Road, Viva Shankar Wadi, New Marine Lines Western Express Mumbai – 400 020 Highway, Jogeshwari (East) Mumbai – 400060 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFCP2691A Appellant .. Respondent Appellant by : Rahul K. Hakani Respondent by : V.S. Mahajan Date of Hearing 18.04…

Sujatha Pugazendhi, Chennai vs. ADIT CPC, Bangalore

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

ITA 113/CHNY/2023[2018-19]Status: DisposedITAT Chennai06 Apr 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 113/Chny/2023 िनधा"रण वष" / Assessment Year: 2018-19 Sujatha Pugazendhi, Assistant Commissioner Of No. 275D (Old 249), J.J. Road, V. Income Tax, Kasthuri Estate, Teynampet, Non-Corporate Ward 3(3), Chennai – 600 018. No. 121, Mahatma Gandhi [Pan: Bidps-3602-L] Road, Chennai 600 034.. (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. A. Mahesh, FCAFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 143Section 143(1)Section 143(1)(a)Section 234ASection 36Section 80ASection 80J

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 113/Chny/2023 िनधा"रण वष" / Assessment Year: 2018-19 Sujatha Pugazendhi, Assistant Commissioner of No. 275D (Old 249), J.J. Road, v. Income Tax, Kasthuri Estate, Teynampet, Non-Corporate Ward 3(3), Chennai – 600 018. No. 121, Mahatma Gandhi [PAN: BIDPS-3602-L] Road, Chennai 600 034.. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

Durrung Tea Estate Ltd., Kolkata vs. D.C.I.T., Circle-4(1), Kolkata

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

ITA 655/KOL/2022[2020-2021]Status: DisposedITAT Kolkata13 Mar 2023AY 2020-2021

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.655/Kol/2022 Assessment Year: 2020-21 Durrung Tea Estate Ltd.……….......…..…………....................……….……Appellant C/O. Jain Vinod K & Associates, 41A, A.J.C. Bose Road, Suite No.613, 6Th Floor, Kolkata-700017. [Pan: Aaecs2666P] Vs. Dcit, Circle-4(1), Kolkata......……..…............…….......................…..…..Respondent Appearances By: Shri Vinod Jain, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 27, 2023 Date Of Pronouncing The Order : March 13, 2023 Order Per Manish Borad: This Appeal At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2020-21 Is Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] Dated 23.09.2022. 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. The Ld. Commissioner Of Income Tax (Appeal) Nfac Erred On Facts In Confirming The Entire Addition Of Rs.55,91,927 Disallowed By Cpc, Bangalore U/S. 143(1)(A)(Iv) Without Considering The Details & Records. 2. The Ld. Commissioner Of Income Tax (Appeal) Nfac Erred In Law Is Confirming The Computation Of Assessed Income By Cpc, Bangalore, Adding The Entire Amount Of Rs.55,91,927 U/S.36(1)(Va) To Business Income Without Applying The Provision Of Rule 8 As Applicable In Case Of

Section 143(1)(a)Section 36(1)(va)Section 37Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय शमा", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Dr. Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.655/Kol/2022 Assessment Year: 2020-21 Durrung Tea Estate Ltd.……….......…..…………....................……….……Appellant C/o. Jain Vinod K & Associates, 41A, A.J.C. Bose Road, Suite No.613, 6th Floor, Kolkata-700017. [PAN: AAECS2666P] vs. DCIT, Circle-4(1), Kolkata......……..…............…….......................…..…..Respondent Appearances by: Shri Vinod Jain, FCA, app…

Madoorie Tea Estate Pvt. Ltd., Kolkata vs. A.C.I.T., Circle - 4(1), Kolkata

In the result, the appeal of the assessee is allowed in the terms indicated above

ITA 760/KOL/2022[2020-2021]Status: DisposedITAT Kolkata28 Feb 2023AY 2020-2021

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 760/Kol/2022 Assessment Year: 2020-2021 Madoorie Tea Estate Pvt. Limited,............Appellant Kasba Industrial Estate, Phase-Ii, Plot-3, East Kolkata Township, Kolkata-700107 [Pan: Aaecm5172G] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Smt. Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Ranu Biswas, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : February 28, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

Section 143(1)Section 36(1)(va)

…ITA No. 760/KOL/2022 Assessment Year: 2020-2021 Madoorie Tea Estate Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B(SMC)’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 760/KOL/2022 Assessment Year: 2020-2021 Madoorie Tea Estate Pvt. Limited,............Appellant Kasba Industrial Estate, Phase-II, Plot-3, East Kolkata Township, Kolkata-700107 [PAN: AAECM5172G] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Smt. Puja Somani, CA, appeared o…

M/S Shriram Chits Pvt Ltd Rep. by Ed, R. Duruvasan, Hyd vs. The Dy. Commr. of I.T., Hyderabad

ITTA/325/2006HC Telangana01 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 2(24)(x)Section 260ASection 36(1)(iv)Section 36(1)(va)Section 43B

…THE HON’BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON’BLE SRI JUSTICE N. TUKARAMJI I.T.T.A.No.325 of 2006 JUDGMENT: (Per the Hon’ble the Chief Justice Ujjal Bhuyan) Heard Mr. K.Govinda Rao, learned counsel for the appellant and Mr. J.V.Prasad, learned Standing Counsel for Income Tax Department for the respondent. 2. This appeal has been preferred by the assessee as the appellant under Section 260A of the Income Tax Act, 1961, against the order dated 31.01.2002 passed by the Income Tax Appellate Tribunal, Hyderabad Bench ‘B’, Hyderabad, in I.T.A.No.1919/Hyd/1996 for the assessment year 1…

ACIT-(E), Circle-1, Bangalore vs. M/S. Bhagwan Mahaveer Memorial Jain Educational and Cultural Trust, Bangalore

In the result, the appeal of the Revenue are dismissed while the appeals by the assessee are partly allowed

ITA 1514/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Aug 2019AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Jason P.Boaz

For Appellant: Shri H.N Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 32Section 35(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER ITA Nos. 1514 & 1515 /Bang/2016 Assessment years : 2010-11 & 2011-12 ITA No. 137 /Bang/2017 Assessment years : 2012-13 The Asst. Commissioner of Vs. Bhagwan Mahaveer Memorial Income-tax (Exemption), Jain Educational and Cultural Bangalore. Trust, No.285, II Floor, Eswari Mansion, Avenue Road, Bangalore-560 002. PAN – AABTS 1497 G APPELLANT RESPONDENT ITA Nos. 1730, 1731 & 1732 Assessment years : 2010-11, 2011-12 & 2012-13 Bhagwan Mahaveer Memorial Vs. The Asst. Commis…

T & T Motors Ltd

ITA/899/2010HC Delhi24 Jan 2012
Section 115WSection 260A

…‘sales promotion’ occurring under Section 37(3A), necessarily should involve the element of publicity and advertisement to popularize or increase sales. 15. The Supreme Court in ESKAYEF vs. Commissioner of Income Tax, Karnataka-II, Bangalore, (2000) 6 SCC 451, approved the view taken in Smith Kline and French’s case (supra) and held that in the case of prescription drugs, the target of any sale promotion would only be the doctors and distribution of samples of drugs to doctors was to make them aware that such drugs were available in the market and they should prescribe them in appropriate cases. Th…