How many judgments cite CIT v. Alom Extrusion Ltd.?

274 judgments on BharatTax cite CIT v. Alom Extrusion Ltd. (390 ITR 306), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Alom Extrusion Ltd. come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(2), Section 14A, Section 8D.

CIT v. Alom Extrusion Ltd.

390 ITR 306Supreme Court of India2009#290 most cited

What is CIT v. Alom Extrusion Ltd. authority for?

The amendment to the second proviso of Section 43B, introduced by the Finance Act, 2003, is curative in nature and applies retrospectively. This means employee contributions to welfare funds like ESI and PF are deductible if paid before the due date for filing the income tax return, even if paid beyond the statutory due date.

274

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Alom Extrusion Ltd. · Alom Extrusion · Section 43B · Section 36(1)(va) · Section 2(24)(x) · Finance Act 2003 amendment · retrospective application · curative amendment · ESI PF contributions · employee welfare fund deductions · delayed payments · payment before return filing due date

Sections most often in play

Section 142(1)Section 143(2)Section 14A Section 8D

Issues it is cited on

section 43(b)section 43(5)speculative transaction section 43b(b)section 40(a)(ii)section 2(24)(x)corporate guarantee business connection section 36(1)(va)section 40(a)(i)section 2(24)section 36(1)

Judgments citing CIT v. Alom Extrusion Ltd.

Prasenjit Sarkar, Durgapur vs. ACIT, Cir., Durgapur

In the result, the appeal of the assessee stands allowed

ITA 537/KOL/2021[2019-20]Status: HeardITAT Kolkata31 Jan 2022AY 2019-20

Bench: Sri Sanjay Garg)

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: 3 I.T.A. No. 537/Kol/2021 Assessment Year: 2019-20 Prasenjit Sarkar. “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Ko…

Harikrishna Khandelwal, Kolkata vs. ITO, Ward-33(3)/CPC, Bangaluru

In the result, the appeals of the assessee stand allowed

ITA 536/KOL/2021[2019-20]Status: HeardITAT Kolkata31 Jan 2022AY 2019-20

Bench: Sri Sanjay Garg)

Section 139(1)Section 154Section 2(24)(x)Section 250Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: 3 I.T.A. Nos. 535 & 536/Kol/2021 Assessment Years: 2018-19 & 2019-20 Harikrishna Khandelwal. “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Ko…

Harikrishna Khandelwal, Kolkata vs. ITO, Ward-33(3)/CPC, Bangaluru

In the result, the appeals of the assessee stand allowed

ITA 535/KOL/2021[2018-19]Status: HeardITAT Kolkata31 Jan 2022AY 2018-19

Bench: Sri Sanjay Garg)

Section 139(1)Section 154Section 2(24)(x)Section 250Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: 3 I.T.A. Nos. 535 & 536/Kol/2021 Assessment Years: 2018-19 & 2019-20 Harikrishna Khandelwal. “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Ko…

Hina Devi Singh, Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee stands allowed

ITA 533/KOL/2021[2018-19]Status: HeardITAT Kolkata31 Jan 2022AY 2018-19

Bench: Sri Sanjay Garg)

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in 3 I.T.A. No. 533/Kol/2021 Assessment Year: 2018-19 Hina Devi Singh. ITA No. 1091/Kol/…