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).

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 178)

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

In the result, the appeal of the assessee for A

ITA 15/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2012-13

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…

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

The appeal is allowed

ITA 1561/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Dec 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar / Ms SukanyaFor Respondent: Shri Arun Kanti Datta, CIT-DR

Section 153CSection 250Section 43BSection 80I

…sallowance of employee contribution towards ESI and Labour Welfare Fund. 36. We heard the parties and perused the material on record. The issue is settled by the decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT [2022] 448 ITR 518 (SC). Accordingly, we dismiss the contention of the assessee regarding the allowability of the claim and uphold the disallowance made in this regard. The grounds raised by the revenue are thus allowed. 37. Ground No.10 & 11 pertain to the allowance of additional depreciation u/s. 32(1)(iia) in the succeeding AY where the assets were put to use f…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

The appeal is allowed

ITA 1056/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Dec 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

Section 153CSection 250Section 43BSection 80I

…isallowance of employee contribution towards ESI and Labour Welfare Fund. 36. We heard the parties and perused the material on record. The issue is settled by the decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT [2022] 448 ITR 518 (SC). Accordingly, we dismiss the contention of the assessee regarding the allowability of the claim and uphold the disallowance made in this regard. The grounds raised by the revenue are thus allowed. 37. Ground No.10 & 11 pertain to the allowance of additional depreciation u/s. 32(1)(iia) in the succeeding AY where the assets were put to use fo…

Rational Business Corporation Pvt Ltd, Sonipat vs. DCIT, Circle-19(1), Delhi

Appeals are hereby dismissed

ITA 4403/DEL/2025[2019-20]Status: DisposedITAT Delhi31 Dec 2025AY 2019-20

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम Rational Business Corporation Dcit, Private Limited, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. Pan No.Aadcr1837J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

…not make disallowance u/s 36(1)(va) r.w.s 143(1)(a)(iv). Therefore the Ld. A.R. Shri Pankaj Jain advised us that the matter has attained finality in the light of decision of Apex Court in the case of Checkmate Services Private Limited v. CIT dated 12.10.2022, 448 ITR 518. 4. That, when we sought the legal opinion in this regard from Dr. Adv. (C.A.) Amit Kumar Gupta, then we came to know that CPC was not legally correct to make disallowance on the date of order as the issue was highly debatable at that time. 5. That, my father Radhey Shyam Gupta aged 82 (D.O.B. 12.12.1942), who is also director in the company is a…

Rational Business Corporation Pvt Ltd, Sonipat vs. DCIT Circle-19(1), Delhi

Appeals are hereby dismissed

ITA 4402/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम Rational Business Corporation Dcit, Private Limited, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. Pan No.Aadcr1837J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

…not make disallowance u/s 36(1)(va) r.w.s 143(1)(a)(iv). Therefore the Ld. A.R. Shri Pankaj Jain advised us that the matter has attained finality in the light of decision of Apex Court in the case of Checkmate Services Private Limited v. CIT dated 12.10.2022, 448 ITR 518. 4. That, when we sought the legal opinion in this regard from Dr. Adv. (C.A.) Amit Kumar Gupta, then we came to know that CPC was not legally correct to make disallowance on the date of order as the issue was highly debatable at that time. 5. That, my father Radhey Shyam Gupta aged 82 (D.O.B. 12.12.1942), who is also director in the company is a…

Naresh Kumar, Shanti Nagar, Model Town, Panipat, Haryana, India vs. Assessing Officer, Ward No. One, Panipat Haryana, India

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

ITA 3656/DEL/2025[2023-24]Status: DisposedITAT Delhi30 Dec 2025AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 143(1)Section 282

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos. 3654 & 3656/Del/2025 [Assessment Years: 2021-22 & 2023-24] Naresh Kumar, Assessing Officer, H. No. 311, Shanti Nagar, Model Area Code NWR, AO type W. AO Town, Panipat, Haryana, 132103, Vs Number 93, Range Code 60, Panipat. Ward-1, Panipat, Haryana, India 132103, Panipat. PAN- AAWPK7713J Assessee Revenue Assessee by Shri Nitin Kanwar, Adv. Shri Shivam Jain, Adv. Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 28.10.2025 Date of Pro…

Naresh Kumar, Shanti Nagar, Model Town, Panipat, Haryana, India vs. Assessing Officer, Ward One, Panipat, Haryana, India

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

ITA 3654/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Dec 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 143(1)Section 282

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos. 3654 & 3656/Del/2025 [Assessment Years: 2021-22 & 2023-24] Naresh Kumar, Assessing Officer, H. No. 311, Shanti Nagar, Model Area Code NWR, AO type W. AO Town, Panipat, Haryana, 132103, Vs Number 93, Range Code 60, Panipat. Ward-1, Panipat, Haryana, India 132103, Panipat. PAN- AAWPK7713J Assessee Revenue Assessee by Shri Nitin Kanwar, Adv. Shri Shivam Jain, Adv. Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 28.10.2025 Date of Pro…

Punch Ratna Fasteners Private Limited, Delhi vs. ACIT, Circle 19(1), Delhi

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

ITA 4066/DEL/2025[2018-19]Status: DisposedITAT Delhi24 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2018-19] Punch Ratna Fasters Vs Acit Pvt.Ltd., 4/8 Third Floor, Circle-19(1) East Punjabi Bagh, Delhi Delhi-110026. Pan-Aaacp1316M Appellant Respondent Appellant By Shri Naveen Gupta, Adv. & Shri Nakul Gupta, Adv. Respondent By Shri Manish Gupta, Sr. Dr Date Of Hearing 24.12.2025 Date Of Pronouncement 24.12.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 16.05.2025 By Ld. Commissioner Of Income Tax (A), Meerut [“Ld.Cit(A)”] In Appeal No. 288/2013-14 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of The Assessment Order Dated 17.02.2021 Passed U/S 143(3) R.W.S. 143(3A) & 143(3B) Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Company Is Engaged In The Business Of Manufacturing Of Cold & Hot Forged Automotive Components & Fasteners & Had Filed Its Return Of Income On 28.10.2018, Declaring Total Income Of Inr 28,88,88,610/-. Subsequently, The Said Return Of Income Was Selected For Complete Scrutiny Under Cass For The Issues Namely, (I) Expenditure Of Personal Nature & (Ii) Foreign Financial Interest. Subsequently, Notice U/S 143(2) Of The Act Was Served Upon The Assessee On 22.09.2019. Thereafter, Notices U/S 142(1) Of The Income-Tax Act 1961 Were Issued, In Response To Which, The Assessee Submitted Copies Of Relevant Documents & Explanations Online Through E- Filing Portal. After Considering The Submissions Made By The Assessee & All Relevant Materials Available On Record, Income Of The Assessee Was Assessed At Inr 29,16,01,890/- Vide Assessment Order Dated 17.02.2021 Passed U/S 143(3) Of The Act.

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 37

…and if the contention of the assessee is found correct, no addition is required to be made, otherwise disallowance made by the ld. CPC be confirmed as has been held by Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd. v. CIT reported in (2022) 448 ITR 518 (SC). With these directions, Ground of appeal No.2 raised by the assessee is allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 24.12.2025. (SATBEER SINGH GODARA) ACCOUNTANT MEMBER Date:- 25.02.2026 *Amit Kumar, Sr.P.S*…

Sunil Kumar, Alwar Rajasthan vs. ITO Ward 3, Rewari

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

ITA 7634/DEL/2025[2019-2020]Status: DisposedITAT Delhi23 Dec 2025AY 2019-2020

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)Section 36(1)(va)

…il Kumar 4. Faced with this situation, the Revenue vehemently argues that the learned CIT(A) has erred in law and on facts in not having followed hon’ble apex court recent landmark decision in Checkmate Services P. Ltd. vs. Commissioner of Income Tax-I (2022) 448 ITR 518 (SC). It could hardly dispute that hon’ble high court has already considered the same whilst settling the instant issue in assessee’s favour and against the department. The impugned section 143(1) “processing” dated 21.02.2020 is quashed in very terms therefore. 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 23/12/20…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 157/PUN/2025[2020-21]Status: DisposedITAT Pune22 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…ssessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating the subsidy as liable to be taxed during the year under consideration, 1d. CIT(A) has affirmed the action of the AO. After discussing the incentives received under the Scheme of Govt. of Maharashtra, ld.CIT(A) has further referred to the judgments of Hon…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…ssessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating the subsidy as liable to be taxed during the year under consideration, ld. CIT(A) has affirmed the action of the AO. After discussing the incentives received under the Scheme of Govt. of Maharashtra, ld.CIT(A) has further referred to the judgments of Hon…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward 6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 155/PUN/2025[2017-198]Status: DisposedITAT Pune22 Dec 2025AY 2017-198

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…ssessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating the subsidy as liable to be taxed during the year under consideration, 1d. CIT(A) has affirmed the action of the AO. After discussing the incentives received under the Scheme of Govt. of Maharashtra, ld.CIT(A) has further referred to the judgments of Hon…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…ssessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating the subsidy as liable to be taxed during the year under consideration, ld. CIT(A) has affirmed the action of the AO. After discussing the incentives received under the Scheme of Govt. of Maharashtra, ld.CIT(A) has further referred to the judgments of Hon…

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…ssessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating the subsidy as liable to be taxed during the year under consideration, ld. CIT(A) has affirmed the action of the AO. After discussing the incentives received under the Scheme of Govt. of Maharashtra, ld.CIT(A) has further referred to the judgments of Hon…

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…ssessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating the subsidy as liable to be taxed during the year under consideration, ld. CIT(A) has affirmed the action of the AO. After discussing the incentives received under the Scheme of Govt. of Maharashtra, ld.CIT(A) has further referred to the judgments of Hon…

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…ssessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, ld. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating the subsidy as liable to be taxed during the year under consideration, ld. CIT(A) has affirmed the action of the AO. After discussing the incentives received under the Scheme of Govt. of Maharashtra, ld.CIT(A) has further referred to the judgments of Hon…

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 2(24)(xviii)Section 43

…ssessee preferred appeal before ld.CIT(A). For the disallowance u/s.36(1)(va) of the Act, 1d. CIT(A) affirmed the action of the Assessing Officer placing reliance on the judgment of Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC). So far as the issue raised by the assessee against the addition made by ld. AO treating the subsidy as liable to be taxed during the year under consideration, 1d. CIT(A) has affirmed the action of the AO. After discussing the incentives received under the Scheme of Govt. of Maharashtra, ld.CIT(A) has further referred to the judgments of Hon…

Joint Commissioner of Income Tax (OSD), Central Circle-20, Delhi vs. M B Power (Madhya Pradesh) Ltd., Delhi

In the result, appeal of the Revenue is dismissed

ITA 267/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…f income. 2. On the facts and the circumstances of the appellant's case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in confirming the addition made u/s 36(1)(va) of the Act, by applying the ratio in the case of Checkmate Services P Limited, 448 ITR 518 (SC), delivered on 12th October, 2022 and Explanation 2 to section 36(1)(va) inserted as a clarification in Finance Act, 2021, whereas, during the relevant assessment year, certain Judgments of the High Courts were favoring the appellant on what constitutes the 'due date and these later developments were not available. 3. The appellant craves lea…

Mb Power (Madhya Pradesh) Limited, Delhi vs. DCIT, Central Circle-20, Delhi

In the result, appeal of the Revenue is dismissed

ITA 211/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…f income. 2. On the facts and the circumstances of the appellant's case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in confirming the addition made u/s 36(1)(va) of the Act, by applying the ratio in the case of Checkmate Services P Limited, 448 ITR 518 (SC), delivered on 12th October, 2022 and Explanation 2 to section 36(1)(va) inserted as a clarification in Finance Act, 2021, whereas, during the relevant assessment year, certain Judgments of the High Courts were favoring the appellant on what constitutes the 'due date and these later developments were not available. 3. The appellant craves lea…

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. Mb Power (Madhya Pradesh) Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3923/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…f income. 2. On the facts and the circumstances of the appellant's case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in confirming the addition made u/s 36(1)(va) of the Act, by applying the ratio in the case of Checkmate Services P Limited, 448 ITR 518 (SC), delivered on 12th October, 2022 and Explanation 2 to section 36(1)(va) inserted as a clarification in Finance Act, 2021, whereas, during the relevant assessment year, certain Judgments of the High Courts were favoring the appellant on what constitutes the 'due date and these later developments were not available. 3. The appellant craves lea…

Checkmate Services Pvt. Ltd. v. CIT

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

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

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

Rational Business Corporation Pvt Ltd, Sonipat vs. DCIT, Circle-19(1), Delhi

Rational Business Corporation Pvt Ltd, Sonipat vs. DCIT Circle-19(1), Delhi

Naresh Kumar, Shanti Nagar, Model Town, Panipat, Haryana, India vs. Assessing Officer, Ward No. One, Panipat Haryana, India

Naresh Kumar, Shanti Nagar, Model Town, Panipat, Haryana, India vs. Assessing Officer, Ward One, Panipat, Haryana, India

Punch Ratna Fasteners Private Limited, Delhi vs. ACIT, Circle 19(1), Delhi

Sunil Kumar, Alwar Rajasthan vs. ITO Ward 3, Rewari

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward6(1), Pune

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward 6(1), Pune

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

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Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

Joint Commissioner of Income Tax (OSD), Central Circle-20, Delhi vs. M B Power (Madhya Pradesh) Ltd., Delhi

Mb Power (Madhya Pradesh) Limited, Delhi vs. DCIT, Central Circle-20, Delhi

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. Mb Power (Madhya Pradesh) Limited, Delhi