Chowranghee Sales Bureau Ltd. v. CIT

110 ITR 385High Court1977#4595 most cited

What is Chowranghee Sales Bureau Ltd. v. CIT authority for?

Sales tax is considered part of the trading receipt, and its non-payment can attract the provisions of Section 43B. The liability to pay sales tax arises at the moment of sale or purchase.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2007 to 2023.

Also referred to as

Chowranghee Sales Bureau Ltd. v. CIT · 110 ITR 385 · sales tax · trading receipt · section 43B · liability to pay sales tax · mercantile system of accounting · profits and gains of business or profession

Issues it is cited on

section 11bsection 43b(a)section 73section 28(iv)enhanced compensationsection 145asection 17mercantile system of accountingprofits and gains of business or professionsection 43bsection 145section 32

Judgments citing Chowranghee Sales Bureau Ltd. v. CIT

Total Environment Building Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 352/BANG/2023[2012-13]Status: DisposedITAT Bangalore18 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2012-13

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 139(1)Section 250Section 43B

…s not claim deduction since it has been held that non-payment of Sales-tax would attract provisions of section 43B, but that is being done on the basis of the principles laid down by the Hon’ble Supreme Court in the case of Chowranghee Sales Bureau Ltd. V CIT 110 ITR 385 that Sales-tax is part of the trading receipt. Further, section 145A clearly provides that for the purpose of determining income under the head profits and gains of business or profession, the amount of purchase and sales i.e. turnover would include any tax, duty cess or fee. Therefore, the rigour of section 43B may be applicable in the case of S…

Hubli Electricity Supply, Hubballi vs. Deputy Commissioner of Income Tax, Circle 1(1), Huballi

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

ITA 341/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Smt. Prathibha R., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 194CSection 194JSection 201Section 250Section 40

…ITA No.341/Bang/2023 Hubli Electricity Supply, Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Hubli Electricity Supply 0, PB Road, Navanagar DCIT Hubli 580 025 Vs. Circle-1(1) Hubli PAN NO : AABCH3176J APPELLANT RESPONDENT Appellant by : Smt. Prathibha R., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 30.11.2023 Date of Pronouncement : 01.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC passed…

Ashraf Nafisa Althaf, Moodubidri Mangalore vs. Income Tax Officer, Ward-1 & Tps, Udupi

In the result, the appeal of the assessee is dismissed

ITA 614/BANG/2023[2013-14]Status: DisposedITAT Bangalore09 Nov 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri Sanketh S. Nayak, A.RFor Respondent: Shri Nischal B., D.R
Section 139(1)Section 250Section 40Section 43B

…s not claim deduction since it has been held that non-payment of Sales-tax would attract provisions of section 43B, but that is being done on the basis of the principles laid down by the Hon’ble Supreme Court in the case of Chowranghee Sales Bureau Ltd. V CIT 110 ITR 385 that Sales-tax is part of the trading receipt. Further, section 145A clearly provides that for the purpose of determining income under the head profits and gains of business or profession, the amount of purchase and sales i.e. turnover would include any tax, duty cess or fee. Therefore, the rigour of section 43B may be applicable in the case of S…

Deputy Commissioner of Income Tax-1(1), Bhilai vs. Shri Sandeep Surendran Nair, Bhilai

In the result, grounds of appeal raised by Revenue in the present appeal found to be squarely covered in favour of the assessee and thus the same are rejected

ITA 100/RPR/2018[2013-14]Status: DisposedITAT Raipur14 Sept 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.100/Rpr/2018 िनधा"रण वष" /Assessment Year: 2013-14 V. The Dcit-1(1) Shri Sandeep Surendran Bhilai Nair, Prop. M/S. Vasava Engineering Construction, 113-Friends Arcade, Shastri Nagar, Supela, Bhilai [Pan: Aczpn 2865 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Makarand M. Joshi & Shri Aniruddha Kavimandan, Cas ""थ" की ओर से /Respondent By Shri Satya Prakash Sharma, : Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing 22.08.2023 : घोषणा क" तार"ख /Date Of Pronouncement : 14.09.2023

Section 139Section 143(2)Section 143(3)Section 253Section 43B

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद , "ाियक सद", एवं "ी अ"ण खोडिपया, लेखा सद" के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.100/RPR/2018 िनधा"रण वष" /Assessment Year: 2013-14 v. The DCIT-1(1) Shri Sandeep Surendran Bhilai Nair, Prop. M/s. Vasava Engineering Construction, 113-Friends Arcade, Shastri Nagar, Supela, Bhilai [PAN: ACZPN 2865 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant by Shri Makarand M. Joshi & Shri Aniruddha Kavimandan, CAs ""थ" क…

M/S. Trishan Exports Pvt. Ltd., Kolkata vs. A.C.I.T., Circle-11(1), Kolkata

In the result, ITA No. 535/Kol/2022 is allowed for statistical purposes and ITA No

ITA 536/KOL/2022[2017-2018]Status: DisposedITAT Kolkata25 Jul 2023AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Sunil Surana, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT Sr. D/R
Section 143(1)(a)Section 154Section 43B

…it had done so, the amount would have had to be debited to Profit & Loss Account and thereafter the assessee could claim a deduction thereon. The Commissioner relied upon decision of the Calcutta High Court in Chowringhee Sales Bureau (P.) Ltd. v. CIT [1977] 110 ITR 385. 4. In appeal, the Tribunal was of the opinion that in view of the provisions of section 43B of the Income-tax Act, 1961 ('Act'), since the assessee had not claimed a deduction there was no question of disallowing the deduction which was not even claimed. The relevant extract of section 43B of the Act reads as follows : "Certain deductions to be…

M/S. Trishan Exports Pvt. Ltd., Kolkata vs. A.C.I.T., Circle-11(1), Kolkata

In the result, ITA No. 535/Kol/2022 is allowed for statistical purposes and ITA No

ITA 535/KOL/2022[2017-2018]Status: DisposedITAT Kolkata25 Jul 2023AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Sunil Surana, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT Sr. D/R
Section 143(1)(a)Section 154Section 43B

…it had done so, the amount would have had to be debited to Profit & Loss Account and thereafter the assessee could claim a deduction thereon. The Commissioner relied upon decision of the Calcutta High Court in Chowringhee Sales Bureau (P.) Ltd. v. CIT [1977] 110 ITR 385. 4. In appeal, the Tribunal was of the opinion that in view of the provisions of section 43B of the Income-tax Act, 1961 ('Act'), since the assessee had not claimed a deduction there was no question of disallowing the deduction which was not even claimed. The relevant extract of section 43B of the Act reads as follows : "Certain deductions to be…

Coronation Infrastructure P.Ltd, New Delhi vs. ITO, Ward- 6(4), New Delhi

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

ITA 6666/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Apr 2023AY 2015-16
Section 139(1)Section 143(3)Section 43B

…several Tribunal decisions in support of his contentions. However the ld. AO ignored the aforesaid contentions of the assessee and placed reliance on the decision of Hon’ble Calcutta Court in the case of Chowringhee Sales Bureau Pvt. Ltd. vs. CIT reported in 110 ITR 385, wherein it was held that the liability to pay sales tax arose the moment a sale or purchase was effected. In the opinion of the ld. AO, the service tax liability of Rs. 7,96,80,264/- which was not deposited within the due date of filing the return of income u/s. 139(1) of the Act becomes a trading receipt taxable as income and accordingly applie…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax (Ltu), Bangalore

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

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…not claim deduction since it has been held that non-payment of Sales-tax would attract provisions of section 43B, but that is being done on the basis of the principles laid down by the Hon'ble Supreme Court in the case of Chowranghee Sales Bureau Ltd. v. CIT 110 ITR 385 that Sales-tax is part of the trading receipt. Further, section 145A clearly provides that for the purpose of determining income under the head profits and gains of business or profession, the amount of purchase and sales i.e. turnover would include any tax, duty cess or fee. 62 IT(TP)A No.2835/Bang/2017. M/s.Dell International Services India Pr…

ITO, Ward-6(4), New Delhi vs. Coronation Infrastructure Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue stands allowed for statistical purposes

ITA 757/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Jul 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2016-17]

Section 139(1)Section 43BSection 92E

…ons of ITAT Delhi Benches and ITAT Mumbai Benches and he found that facts in all those cases are different. The Assessing Officer also relied upon the decision of the Hon’ble Kolkata High Court in the case of Chowringhee Sales Bureau Pvt. Ltd. vs CIT [1977] 110 ITR 385(Kol.) Accordingly, he disallowed a sum of Rs.9,55,68,795/-. 3. Against the above order, the assessee appealed before the Ld. CIT(A). 4. Upon assessee’s appeal, Ld. CIT(A) referred to the CIT(A)’s order for Assessment Year 2015-16. In that order, the ld. CIT(A) referred to the various submissions of the assessee and found that Hon’ble Bombay…

Coronation Infrastructure Pvt .Ltd, New Delhi vs. ITO Ward- 6(4), New Delhi

In the result, the appeal of the Revenue stands allowed for statistical purposes

ITA 660/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Jul 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2016-17]

Section 139(1)Section 43BSection 92E

…ons of ITAT Delhi Benches and ITAT Mumbai Benches and he found that facts in all those cases are different. The Assessing Officer also relied upon the decision of the Hon’ble Kolkata High Court in the case of Chowringhee Sales Bureau Pvt. Ltd. vs CIT [1977] 110 ITR 385(Kol.) Accordingly, he disallowed a sum of Rs.9,55,68,795/-. 3. Against the above order, the assessee appealed before the Ld. CIT(A). 4. Upon assessee’s appeal, Ld. CIT(A) referred to the CIT(A)’s order for Assessment Year 2015-16. In that order, the ld. CIT(A) referred to the various submissions of the assessee and found that Hon’ble Bombay…

ITO Ward- 6(4), New Delhi vs. Coronation Infrastructure Pvt .Ltd, New Delhi

In the result, the appeal of the Revenue stands allowed for statistical purposes

ITA 7386/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2015-16]

Section 139(1)Section 43BSection 92E

…ions of ITAT Delhi Benches and ITAT Mumbai Benches and he found that facts in all those cases are different. The Assessing Officer also relied upon the decision of the Hon’ble Kolkata High Court in the case of Chowringhee Sales Bureau Pvt. Ltd. vs CIT [1977] 110 ITR 385(Kol.) Accordingly, he disallowed a sum of Rs.7,96,80,264/-. 4. Against the above order, the assessee appealed before the Ld. CIT(A). 5. Upon assessee’s appeal, the ld. CIT(A) referred to the various submissions of the assessee and found that Hon’ble Bombay High Court in the case of Ovira Logistics (P) Ltd. has considered the issue decided by…

Mr.Nanjunda Renuka Aradhya, Bangalore vs. The Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

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

ITA 397/BANG/2018[2010-11]Status: DisposedITAT Bangalore31 May 2022AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Nitish Ranjan, CAFor Respondent: Smt.Priyadarshini Basaganni, Addl.CIT-DR
Section 143(2)Section 194CSection 194C(2)Section 206ASection 40Section 43B

…ayment of Sales- tax would attract provisions of section 43B, but that is being done on the 10 ITA No.397/Bang/2018. Sri.Nanjunda Renuka Aradhya. basis of the principles laid down by the Hon’ble Supreme Court in the case of Chowranghee Sales Bureau Ltd. V CIT 110 ITR 385 that Sales-tax is part of the trading receipt. Further, section 145A clearly provides that for the purpose of determining income under the head profits and gains of business or profession, the amount of purchase and sales i.e. turnover would include any tax, duty cess or fee. Therefore, the rigour of section 43B may be applicable in the case of S…

Shri. Boraiah Shivananjaiah, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 3(2)(1), Bangalore

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

ITA 680/BANG/2020[2014-15]Status: DisposedITAT Bangalore11 Apr 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Boraiah Shivananjaiah, Asst.Commissioner Of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru Pan – Anaps2762E Appellant Respondent

For Respondent: Assessee by Sri Sreehari Kutsa, Advocate
Section 143(3)Section 234ASection 250Section 36(1)(va)Section 43ASection 43B

…s not claim deduction since it has been held that non-payment of Sales-tax would attract provisions of section 43B, but that is being done on the basis of the principles laid down by the Hon’ble Supreme Court in the case of Chowranghee Sales Bureau Ltd. V CIT 110 ITR 385 that Sales-tax is part of the trading receipt. Further, section 145A clearly provides that for the purpose of determining income under the head profits and gains of business or profession, the amount of purchase and sales i.e. turnover would include any tax, duty cess or fee. Therefore, the rigour of section 43B may be applicable in the case of S…

M/S Ids Next Business Solutions Private Limited, Bangalore vs. Deputy Commissioner Pf Income Tax Circle-3(1)(1), Bangalore

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

ITA 2119/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jan 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

For Appellant: Shri Rampriyadas, CAFor Respondent: Shri Sankarganesh K, JCIT (DR)
Section 145ASection 43B

…s not claim deduction since it has been held that non-payment of Sales-tax would attract provisions of section 43B, but that is being done on the basis of the principles laid down by the Hon’ble Supreme Court in the case of Chowranghee Sales Bureau Ltd. V CIT 110 ITR 385 that Sales-tax is part of the trading receipt. Further, section 145A clearly provides that for the purpose of determining income under the head profits and gains of business or profession, the amount of purchase and sales i.e. turnover would include any tax, duty cess or fee. Therefore, the rigour of section 43B may be applicable in the case of S…

The ACIT, Kochi vs. M/S.Kunnel Engineers & Contractors P. Ltd, Kochi

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 43B

…ed on the decision of the ITAT, Chennai in the case of ACIT vs. Real Image Media Technologies (P) Ltd (2008) (114 ITD 573), wherein facts were distinguished from the decision of Calcutta High Court in the case of Chowranghee Sales Bureau Ltd. vs. CIT (1977) (110 ITR 385), wherein it was held that sales tax is a part of trading receipt, whereas Service Tax is not. The CIT(A) also placed reliance on the judgment of the Kerala High Court in the case of Kerala State Electricity Board vs. DCIT (329 ITR 91), wherein the High Court stated “we are of the opinion that, when section 43B(a) speaks of the sum payable by wa…

M/S Wyzmindz Solutions Private Limited, Bangalore vs. Income Tax Officer Ward-7(1)(4), Bangalore

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

ITA 3417/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Jan 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Sri.Mukesh Kumar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR
Section 115JSection 143Section 143(2)Section 145ASection 2Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.3417/Bang/2018 : Asst.Year 2014-2015 M/s.Wyzmindz Solutions The Income Tax Officer Private Limited Vs. Ward 7(1)(4) No.19/3, Srinivasa Industrial Bangalore. Estate, Kanakapura Main Road, Konanakunte Post Bangalore – 560 062. PAN : AABCW0126B. (Appellant) (Respondent) Appellant by : Sri.Mukesh Kumar, CA Respondent by : Sri.Ganesh R.Ghale, Standing Council for DR Date of Date of Hearing : 23.01.2020 Pronouncement : 30.01.2020 O R D E R This appeal filed by the assessee is directed against the order of…

Dy.C.I.T. 1, Bhilai(Cg) vs. Shri Sandeep Surendran Nair, Bhilai(Cg)

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

ITA 318/BIL/2014[2011-12]Status: DisposedITAT Raipur08 Nov 2019AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

…ot been claimed and a separate account has been maintained, then disallowance u/s 43B of the IT Act should not be made. In the case of CIT Vs Noble & Hewitt (India) (P) Ltd. (2008) 305 ITR 324 (Del.), the case of Chowringhee Sales Bureau P. Ltd. Vs CIT (1977) 110 ITR 385 (Cal.) has been distinguished and it was held that when the amount of tax has not been debited to profit & loss account as an expenditure nor claimed any deduction in respect of the said amount then, the question of disallowance u/s 43B of the IT Act does not arise. Respectfully, following this decision, we hereby hold that there was no fallacy i…

Dy.C.I.T. 1 vs. Shri Sandeep Surendran Nair, Bhilai(Cg)

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

ITA 222/BIL/2014[2010-11]Status: DisposedITAT Raipur08 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

…ot been claimed and a separate account has been maintained, then disallowance u/s 43B of the IT Act should not be made. In the case of CIT Vs Noble & Hewitt (India) (P) Ltd. (2008) 305 ITR 324 (Del.), the case of Chowringhee Sales Bureau P. Ltd. Vs CIT (1977) 110 ITR 385 (Cal.) has been distinguished and it was held that when the amount of tax has not been debited to profit & loss account as an expenditure nor claimed any deduction in respect of the said amount then, the question of disallowance u/s 43B of the IT Act does not arise. Respectfully, following this decision, we hereby hold that there was no fallacy i…

Deputy Commissioner of Income Tax, Circle -1(1), Bhilai vs. M/S Ganpati Motors, Bhilai

In the result, appeal of the Revenue is dismissed

ITA 239/RPR/2017[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 239/Rpr/2017 धनधाारण वषा / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax -1(1), 32/32 Bungalows, Bhilai. Dist. Durg (C.G.)-490 006 .......अपीलाथी / Appellant बनाम / V/S. M/S. Ganpati Motors, G.E. Road, Supela, Bhilai-490 006. Pan : Aaefg6628E ……प्रत्यथी / Respondent Assessee By : Shri S.R. Rao Revenue By : Shri R.P. Namdev

For Appellant: Shri S.R. RaoFor Respondent: Shri R.P. Namdev
Section 145ASection 43B

…08) 305 ITR 324 (Del.) it was opined that although the assessee was following mercantile system of accounting and collected the service tax but it was not debited to P&L Ale. as an expenditure by distinguishing Chowringhee Sales Bureau (P) Ltd. Vs. CIT (1997) 110 ITR 385 (Cal) the hon ’ble Delhi High Court has held that the question of disallowing u7s.43B did not arise. In the light of above decisions as well as considering the admitted factual position that the assessee has maintained an exclusive method of accounting however the said “VAT Tax account” has reflected the details of tax collected and tax paid whic…

DCIT 10(3), Mumbai vs. Toscano Infrastructure P.Ltd, Thane

Appeal stands allowed for statistical purposes

ITA 6850/MUM/2014[2009-10]Status: DisposedITAT Mumbai02 May 2017AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR
Section 133ASection 143(3)Section 143(3)(iii)Section 147

…he judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I)(P) Ltd. [2008 305 ITR 324] & Chennai Tribunal in ACIT Vs. Real Image Media Technologies P. Ltd. [2008 114 ITD 573] coupled with apex court judgment in Chowringhee Sales Bureau P. Ltd. [1977 110 ITR 385] held that the rigor of Section 43B could not be applied in case no service tax was payable by the assessee as per relevant service tax rules. Further, Hon’ble Jurisdictional Bombay High court in CIT Vs. Ovira Logistics Private Limited [ITA No. 1023 of 2013 17/04/2015] dealing with the same issue has made similar observations:- “9] Having perused…

Chowranghee Sales Bureau Ltd. v. CIT (110 ITR 385) — Cited in 25 Judgments | BharatTax