How many judgments cite Checkmate Services Pvt. Ltd. v. CIT?

1,392 judgments on BharatTax cite Checkmate Services Pvt. Ltd. v. CIT (143 Taxmann.com 178), spanning 2022 to 2026.

Which sections of the Income Tax Act does Checkmate Services Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 43B, Section 143(3), Section 2(24)(x), Section 139(1).

Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178Supreme Court of India2022#28 most cited

What is Checkmate Services Pvt. Ltd. v. CIT authority for?

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

1,392

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Checkmate Services · Section 36(1)(va) · Section 43B · employees contribution to PF · ESI payment · due date for deposit · Section 143(1) disallowance · delayed payment of PF/ESI · Provident Fund · Employee State Insurance · 448 ITR 518 · 143 Taxmann.com 178

Also reported as

448 ITR 518218 DTR 401

Sections most often in play

Section 36(1)(va)Section 143(1)Section 43B Section 143(3)Section 2(24)(x)Section 139(1)Section 250 Section 37(1)

Read the full judgment

Issues it is cited on

section 36(1)(iv)section 143(1)(a)(iv)section 34(1)(iv)section 2(24)(x)employees contribution to pf section 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43b section 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

Mahua Cooperative Cold Storage Ltd, Mahua, Vaishali vs. ADIT, CPC, Bengaluru

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

ITA 520/PAT/2024[2021-22]Status: DisposedITAT Patna19 Feb 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250Section 43BSection 4A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 520/PAT/2024 Assessment Year(s): 2021-22 Mahua Cooperative Cold Storage ADIT, CPC, Bengaluru Ltd. Vs. (Appellant) (Respondent) PAN: AAAAM5106E Appearances: Assessee represented by : Sanjeev Kr. Anwar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 06-January-2026 Date of pronouncing the order : 19-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is agains…

E Factor Adventure Tourism Private Limited, Delhi vs. The DCIT, CC-13, Delhi

In the result, appeal of the assessee is partly allowed

ITA 3006/DEL/2025[2017-2018]Status: DisposedITAT Delhi12 Feb 2026AY 2017-2018

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.3006/धिल्ली/2025(नि.व. 2017-18) E Factor Adventure Tourism P. Ltd., 101 A, Kundan Kutir, Hari Nagar, Ashram, New Delhi 110014 ...... अपीलार्थी/Appellant Pan: Aabce-7871-R बिाम Vs. Deputy Commissioner Of Income Tax, .....प्रनिवादी/Respondent Central Circle-13, New Delhi 110055 अपीलार्थी द्वारा/ Appellant By: Shri S.K Chaturvedi, Chartered Accountant प्रधििािीद्वारा/Respondent By: Shri Om Prakash, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 03/02/2026 घोषणा की निथर्थ/ Date Of Pronouncement : 03/02/2026 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax-26, New Delhi [In Short ‘The Cit(A)’] Dated 06.03.2025, For Ay 2017-18 In Proceedings U/S.154 Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’).

For Appellant: Shri S.K Chaturvedi, Chartered AccountantFor Respondent: Shri Om Prakash, Sr. DR

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

…d 20.12.2023 passed u/s 154 of the Act, added back employees share of contribution of PF Rs.4,12,960/- and contribution of ESI Rs.73,968/- by placing reliance on the decision of Hon’ble Supreme Court of India in the case of Checkmate Services P. Ltd. vs. CIT (448 ITR 518). Aggrieved by the said order, the assessee filed appeal before the CIT(A) but remained unsuccessful. Hence, the present appeal. The ld. Counsel for the assessee submitted that when the assessment u/s 143(3) of the Act was made on 25.12.2019, various High Courts had held that employees’ share of contribution in respect of ESI/PF, if deposited be…

Raiganj Central Co-Operative Bank Ltd., Raiganj, Uttar Dinajpur vs. D, C, I.T., Circle - 2, Jalpaiguri

In the result, the appeal filed by the Revenue in ITA No

ITA 975/KOL/2024[2013-2014]Status: DisposedITAT Kolkata11 Feb 2026AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115Section 143(3)Section 250Section 36(1)(viia)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 974 & 975/KOL/2024 Assessment Years: 2012-13 & 2013-14 Raiganj Central Co-Operative D.C.I.T., Circle-2, Jalpaiguri Bank Ltd. Vs. (Appellant) (Respondent) PAN: AAAAR6191E ITA No.: 2237/KOL/2024 Assessment Year: 2013-14 Raiganj Central Co-Operative J.C.I.T. (TDS), Range-6, Bank Ltd. Vs. Siliguri (Appellant) (Respondent) PAN: AAAAR6191E Appearances: Assessee represented by : N.C. Mondal, AR. Department represented by : Monalisha Pal Mukherjee, JCIT, Sr. DR. Date…

Ces Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

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

ITA 638/HYD/2025[2018-19]Status: DisposedITAT Hyderabad06 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.638/Hyd/2025 Assessment Year 2018-2019 Ces Limited, The Dcit, Circle-1(1), Hyderabad – 500 032. Vs. Hyderabad. Telangana. Telangana. Pan Aadcs4564P (Appellant) (Respondent) निर्धारिती द्वधिध/Assessee By : Ca P Murali Mohan Rao िधजस् व द्वधिध/Revenue By : Dr. Sachin Kumar, Sr. Ar सुिवधई की तधिीख/Date Of Hearing: 02.02.2026 घोषणध की तधिीख/Pronouncement: 06.02.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 139Section 143Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(va)

…the said matter/issue to the record of the learned CIT(A) with a direction to consider the relevant record and facts and then decide the issue as per the Judgment of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd., & Ors. vs. CIT & Ors. [2022] 448 ITR 518 (SC). Thus, the learned Authorised Representative of the Assessee has submitted that this matter may also be remanded to the learned CIT(A) as the issue raised in this appeal is common to the issue remanded by the Tribunal in the appeal against the assessment order. 4. On the other hand, the learned DR has submitted that the issue involved in th…

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax- Circle 6(1)(1), Maharashtra

ITA 6703/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Feb 2026AY 2023-24

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

…Mum/2025) Ground No. I: Disallowance of employees’ contribution to provident fund amounting to Rs. 82,10,149/- 13. The learned AR fairly conceded that in view of the subsequent decision of the Hon’ble Supreme Court in Checkmate Services (P) Ltd. v. CIT [2022] 448 ITR 518, the issue now stands decided against the assessee. 14. In view of the binding decision of the Hon’ble Supreme Court, we find no infirmity in the action of the Assessing Officer in disallowing the employees’ contribution to provident fund and in the order of the CIT(A) in confirming the same. Accordingly, this ground of appeal is dismissed. Groun…

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax-Circle 6(1)(1), Maharashtra

ITA 6702/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Feb 2026AY 2022-23

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

…Mum/2025) Ground No. I: Disallowance of employees' contribution to provident fund amounting to Rs. 82,10,149/- 13. The learned AR fairly conceded that in view of the subsequent decision of the Hon'ble Supreme Court in Checkmate Services (P) Ltd. v. CIT [2022] 448 ITR 518, the issue now stands decided against the assessee. 14. In view of the binding decision of the Hon'ble Supreme Court, we find no infirmity in the action of the Assessing Officer in disallowing the employees' contribution to provident fund and in the order of the CIT(A) in confirming the same. Accordingly, this ground of appeal is dismissed. Groun…

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax- Circle 6 (1)(1), Maharashtra

Accordingly, this ground is allowed

ITA 6701/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax Circle 6(1)(1), Maharashtra

Accordingly, this ground is allowed

ITA 6663/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Feb 2026AY 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

Deputy Commisioner of Income Tax Circle 3(1)(1) Ahmedabad, Ahmebabad vs. Techno Industries, Ahmedabad

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

ITA 660/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyaltechno Industries, Deputy Commissioner Of Vs. Plot No. 613, Phase Iv, Income-Tax, Gidc, Vatva, Circle 3(1)(1), Ahmedabad-382 245 Ahmedabad [Pan : Aacft 1503 D] (Appellant) .. (Respondent) Assessee By : Shri Bandish Soparkar, Ar Respondent By: Shri Abhijit, Sr Dr Date Of Hearing 27.11.2025 Date Of Pronouncement 03.02.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:- This Appeal Has Been Filed By The Revenue Against The Order Dated 22.01.2025 Passed By The Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi (“Ld. Cit(A)” For Short), Under Section 250 Of The Income-Tax Act, 1961 (“The Act” For Short), Relating To The Assessment Year 2017- 18. 2. The Revenue Has Raised Following Grounds Of Appeal :- “(1) The Ld. Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs 1,03,00,000/- Made By Ao On Account Of Unsecured Loan Received From Various Lenders U/S. 68 Of It Act, Despite The Fact That The Assessee Had Not Corroborative Evidences Identity Genuineness/Creditworthiness Of The Lenders During Assessment Establish The Proceedings. (2) The Ld. Cit(A) Has Erred In Law & On Facts In Admitting The Additional Evidences During Appellate Proceedings, Without Giving The Opportunity To The Ao As Required By Rule 46A.. (3) The Ld. Cita) Has Erred In Law & On Facts In Deleting The Addition Of Rs.1,66,037/- Made By Ao On Account Of Disallowance Of Interest On Unsecured Loans Paid To Lenders, Despite The Fact That The Assessee Had Not Dcit Vs. Techno Industries Asst. Year : 2017-18 - 2–

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Abhijit, Sr DR

Section 143(3)Section 250Section 36(1)(va)Section 68

…Finance Act, 2021 was prospective. 7.1 We have carefully considered the rival submissions and perused the material on record. The issue is squarely covered by the judgment of the Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd. v. CIT, (2022) 448 ITR 518 (SC), wherein it has been categorically held that employees’ contribution to PF/ESI is governed by section 36(1)(va) of the Act and is allowable as deduction DCIT Vs. Techno Industries Asst. Year : 2017-18 - 5– only if the same is deposited within the due date prescribed under the relevant Act. In view of the above, we set aside the order of th…

Alaknanda Associates, Meerut vs. ITO Ward 1(1)(4), Meerut

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

ITA 5452/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2018-19 Ms. Alaknanda Associates, Vs. Income Tax Officer, 00, Shivam Complex, Ward-1(1)(4), Nateshpuram, Kanker-Khera, Meerut Meerut - 250001 Pan No. Aaofm3000C (Appellant) (Respondent)

For Appellant: Shri Raj Kumar Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year 2018-19 Ms. Alaknanda Associates, Vs. Income Tax Officer, 00, Shivam Complex, Ward-1(1)(4), Nateshpuram, Kanker-Khera, Meerut Meerut - 250001 PAN No. AAOFM3000C (Appellant) (Respondent) Assessee by: Shri Raj Kumar Jain, Adv. Department by: Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 19.01.2026 Date of pronouncement: 30.01.2026 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 26.06.2025 of Learn…

CIT Chandigarh vs. M/S Smithkline Beecham Consumer

ITA/351/2007HC Punjab & Haryana29 Jan 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 43BSection 80Section 80H

…dem that question No.1 and 2 stand answered by this Court vide order dated 27.11.2025 passed in ITR No.62 to 65 of 1995. Question No.3 stands settled against assessee as per judgment of Hon’ble Supreme Court “Checkmate Services (P.) Ltd. Vs. CIT”, [2022] 448 ITR 518 (SC). Questions No.4 and 5 stand answered in favour of assessee vide order dated 19.01.2026 passed by this Court in ITA- 269-2009. Question No.6 stands answered in favour of assessee vide order dated 27.01.2026 passed by this Court in ITA-645-2008. 4. Disposed of in above terms. 5. Pending application(s), if any, stands disposed o…

O.K. Auto Components Pvt Ltd, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 3584/DEL/2025[2019-20]Status: DisposedITAT Delhi29 Jan 2026AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 139(1)Section 143Section 143(1)Section 143ASection 250Section 36(1)(va)

…king order. It is alleged that the said adjustment was beyond the scope of Section 143(1) of the Act and was without jurisdiction and void ab initio. Ld. CIT(A) while relying the judgment of Hon’ble Supreme Court in Checkmate Services P. Ltd. vs. CIT-I (2022) 448 ITR 518 (SC) held that the Assessing Officer (CPC) was correct in disallowing employees and Contribution towards PF/ESI amounting to Rs. 5,51,903/- u/s 36(1)(va) of the Act because the payment has been made with delays from the due date mentioned in 2 O.K. Auto Components Pvt. Ltd. the respective Acts, although, before the due date of filing of the retur…

Nagaur Urban Cooperative Bank Limited, Nagaur vs. ITO, Ward-1, Nagaur

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

ITA 882/JODH/2024[2022-23]Status: DisposedITAT Jodhpur28 Jan 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blenagaur Urban Coop Bank Income Tax Officer, Ward – 1 Limited Nagaur - 341001 Head Office Bal Samand, Nagaur - 341001 Pan No. Aaaan 7788 B Assessee By None (Adjournment Application) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 12.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Nfac/Cit Appeal”] Dated 27.09.2024 With Respect To Assessment Year 2022-23 Challenging Therein Disallowance Of Rs. 6,51,147/- By Cpc Invoking Provisions Of Section 154 Of The Income Tax Act.

Section 143(1)Section 154Section 36(1)(va)

…Accordingly, the adjournment application is rejected and the appeal was taken up for hearing as being a covered matter on the issue pertains to employees contribution of PF and ESI by the Apex Court in the case of “Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC).” 4. Having heard the Ld. DR and perusal of record, we find that the disallowance of relief payment of employees contribution to PF and ESI in terms of Section 36(1)(va) is incorrect claimed as per the information furnished in the return of income. 5. Presently the issue of employees contribution of PF and ESI is settled and, therefore, th…

M/S. South West Pinnacle Exploration Limited, Gurugram vs. ACIT, Circle-24(1), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 4076/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarm/S. South West Pinnacle Exploration Limited, Vs. Acit, Circle 24 (1), Plot No.6, 4Th Floor, Sector 44, New Delhi. Gurugram – 122 003 (Haryana). (Pan : Aakcs3608R) (Appellant) (Respondent) Assessee By : Shri I.P. Bansal, Advocate Shri Vivek Bansal, Advocate Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 25.11.2026 Date Of Order : 21.01.2026 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-24, New Delhi [“Ld. Cit (A)”, For Short] Dated 17.06.2025 For The Assessment Year 2014-15. 2. At The Outset, Ld. Ar Of The Assessee Submitted That The Issues Involved In The Present Appeal Are Squarely Covered By Various Decisions & He Heavily Relied Upon The Decision Of The Coordinate Bench In The Case Of Real Innerspring Technologies Pvt. Ltd. Vs. Acit (2025) 174

For Appellant: Shri I.P. Bansal, AdvocateFor Respondent: Shri Manish Gupta, Sr. DR

Section 131(1)(d)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER M/s. South West Pinnacle Exploration Limited, vs. ACIT, Circle 24 (1), Plot No.6, 4th Floor, Sector 44, New Delhi. Gurugram – 122 003 (Haryana). (PAN : AAKCS3608R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri I.P. Bansal, Advocate Shri Vivek Bansal, Advocate REVENUE BY : Shri Manish Gupta, Sr. DR Date of Hearing : 25.11.2026 Date of Order : 21.01.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Lear…

Sheth Realtors, Mumbai vs. ACIT-CC-7(1), Mumbai

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

ITA 5947/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsheth Realtors Vasant Oasis, Site Office, Upper Basement, Cts No.345A 1 To 3, 345A 5 To 6, Makwana Road, Marol, Andheri (East), ............... Appellant Mumbai – 400059 Pan: Aavfa3975F

For Appellant: Dr. K ShivramFor Respondent: Shri Vivek Perampurna, CIT-DR

Section 133(6)Section 139(1)Section 2(24)(x)Section 250

…de on account of the delayed payment of employees’ contribution to the Provident fund and ESIC. 17. Admittedly, this issue is covered against the assessee by the decision of the Hon’ble Supreme Court in Checkmate Services Pvt. Ltd vs. CIT, reported in [2022] 448 ITR 518 (SC). Accordingly, respectfully following the aforesaid decision, Ground No.3 raised in the assessee’s appeal is dismissed. 18. In the result, the appeal by the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 19/01/2026 ARUN KHODPIA SANDEEP SINGH KARHAIL ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED:…

Sis Limited, Patna vs. ACIT, Delhi

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

ITA 341/PAT/2024[2018-19]Status: DisposedITAT Patna16 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 143(1)(a)Section 143(2)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year : 2018-19 SIS Limited, Vs. ACIT/JCIT/DCIT/ITO, Annaurna Bhawan, Patliputra National e-Assessment Telephone Exchange, Road Kurji, Centre, Delhi Patna - 800010 [PAN: AAECS3538A] APPELLANT RESPONDENT Assessee by Sh. Yesh Nagar, Adv. : Revenue by Md. A H Chowdhury, CIT (DR) : Date of hearing : 14.01.2026 Date of Pronouncement : 16.01.2026 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee agai…

Haribhakti & Co LLP, Mumbai vs. The Deputy Commissioner of Income Tax Central Circle 2(3), Mumbai

In the result, appeal filed by the assesse bearing ITA No

ITA 1610/MUM/2025[2021-22]Status: DisposedITAT Mumbai13 Jan 2026AY 2021-22

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Alpesh DharodFor Respondent: Shri Hemanshu Joshi (SR DR)

Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.1610/Mum/2025 (Assessment Yea: 2021-22) Haribhakti & Co. LLP VS DCIT, Central Circle-2(3), Mumbai 701, Leela Business Park, Room No. 803, 8th Floor, Prathishta Andheri Kurla Road, Andheri Bhavan, Maharastra-400020 (East), Mumbai-400059 PAN: AAAFH2010F APPELLANT RESPONDENT Assessee by : Shri Alpesh Dharod Respondent by : Shri Hemanshu Joshi (SR DR) Date of hearing : 07/01/2026 Date of pronouncement : 13/01/2026 ORDER Per: Anikesh Banerjee (JM): The instan…

Intertek India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Circle 10(1), Delhi, New Delhi

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

ITA 2904/DEL/2025[2017-18]Status: DisposedITAT Delhi07 Jan 2026AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2904/Del/2025 (Assessment Year 2017-18) Intertek India Private Asst. Commissioner of Limited, Income Tax, E-20, Block B-1, Vs. Circle-10(1), Delhi. Mathura Road, Mohan Cooperative Industrial Area, New Delhi-110044. PAN-AAACI6890F (Appellant) (Respondent) Appellant by Ms. Ananya Kapoor, Adv. and Shri Shivam Yadav, Adv. Respondent by Shri Rajesh Kumar Dhaneshta, Sr. DR Date of Hearing 04.12.2025 Date of Pronouncement 07.01.2026 ORDER PER M. BAL…

Intertek India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Circle 10(1), Delhi, New Delhi

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

ITA 2903/DEL/2025[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

Section 143

M/S. Sahajanand Laser Technology Ltd., Gandhinagar vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, the appeal of the assessee for A

ITA 16/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14)

For Appellant: Ms. Arti N Shah, ARFor Respondent: Shri Praveen Verma, CIT. DR

Section 10ASection 143(3)Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 15 & 16/Ahd/2020 (िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14) M/s. Sahajanand Laser बनाम/ Income Tax Officer Technology Ltd. Ward-4(1)(1), Vs. E-30, GIDC Electronics Ahmedabad Estate, Sector-26, Gandhinagar, Gujarat - 382028 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCS1983B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Ms. Arti N Shah, AR ""यथ" क" ओर से/Respondent by : Shri Praveen Verma, CIT. DR 25/11/2025 Date of…