CIT v. Alom Extrusions Ltd.

319 ITR 306Supreme Court of India2009#31 most cited

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

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

1,344

judgments rely on this decision, according to BharatTax’s citation analysis of 383,061 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Alom Extrusions Ltd. · Alom Extrusions · Section 36(1)(va) · Section 43B · Section 2(24)(x) · retrospective amendment · proviso interpretation · unintended consequences · employee contribution PF ESI · deduction allowance

Also reported as

1 SCC 489

Sections most often in play

Section 36(1)(va)Section 43BSection 143(3)Section 2(24)(x)Section 143(1)Section 143(1)(a)Section 40(a)(ia)Section 50C
Read the full judgment

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 43bsection 2(24)section 43section 36(1)section 36section 139(1)section 139section 143(1)section 13prescribed

Judgments citing CIT v. Alom Extrusions Ltd.

Dilbag Singh Kahlon, Newdelhi vs. Jurisdictional Assessing Officer, Newdelhi

In the result, all captioned appeals of the respective assessees are allowed

ITA 1155/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…e deposit of employee contribution towards ESI/PF , even it is paid before due date of filing of ITR in view of Section 43B of the Income Tax Act, 1961 and ignored various judicial pronouncement cited by the assessee like CIT v. 8 Alom Extrusions Ltd. [2009] 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC); Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC); CIT v. AIMIL Limited [2010] 321 ITR 508 (Delhi) In a latest order dated 10.09.2018 the Jurisdictional High Court of Delhi in ITA 983/2018 Pro Interactive Service (India) Pvt. Ltd has held this issue in the favor of assess…

Munish Ahmed, Panipat, Haryana vs. Itd CPC, Bengaluru

In the result, all captioned appeals of the respective assessees are allowed

ITA 1143/DEL/2021[2017-18]Status: DisposedITAT Delhi18 May 2022AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…e deposit of employee contribution towards ESI/PF , even it is paid before due date of filing of ITR in view of Section 43B of the Income Tax Act, 1961 and ignored various judicial pronouncement cited by the assessee like CIT v. 8 Alom Extrusions Ltd. [2009] 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC); Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC); CIT v. AIMIL Limited [2010] 321 ITR 508 (Delhi) In a latest order dated 10.09.2018 the Jurisdictional High Court of Delhi in ITA 983/2018 Pro Interactive Service (India) Pvt. Ltd has held this issue in the favor of assess…

Nepal Singh, Faridabad vs. ADIT, CPC Banglore, Banglore

In the result, all captioned appeals of the respective assessees are allowed

ITA 1105/DEL/2021[2019-2020]Status: DisposedITAT Delhi18 May 2022AY 2019-2020

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…e deposit of employee contribution towards ESI/PF , even it is paid before due date of filing of ITR in view of Section 43B of the Income Tax Act, 1961 and ignored various judicial pronouncement cited by the assessee like CIT v. 8 Alom Extrusions Ltd. [2009] 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC); Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC); CIT v. AIMIL Limited [2010] 321 ITR 508 (Delhi) In a latest order dated 10.09.2018 the Jurisdictional High Court of Delhi in ITA 983/2018 Pro Interactive Service (India) Pvt. Ltd has held this issue in the favor of assess…

Dinesh Kumar, Gurgaon vs. Itd, CPC, Bengaluru

In the result, all captioned appeals of the respective assessees are allowed

ITA 1102/DEL/2021[2019-20]Status: DisposedITAT Delhi18 May 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…e deposit of employee contribution towards ESI/PF , even it is paid before due date of filing of ITR in view of Section 43B of the Income Tax Act, 1961 and ignored various judicial pronouncement cited by the assessee like CIT v. 8 Alom Extrusions Ltd. [2009] 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC); Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC); CIT v. AIMIL Limited [2010] 321 ITR 508 (Delhi) In a latest order dated 10.09.2018 the Jurisdictional High Court of Delhi in ITA 983/2018 Pro Interactive Service (India) Pvt. Ltd has held this issue in the favor of assess…

Dinesh Kumar, Gurgaon vs. Itd, CPC, Bengaluru

In the result, all captioned appeals of the respective assessees are allowed

ITA 1101/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…e deposit of employee contribution towards ESI/PF , even it is paid before due date of filing of ITR in view of Section 43B of the Income Tax Act, 1961 and ignored various judicial pronouncement cited by the assessee like CIT v. 8 Alom Extrusions Ltd. [2009] 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC); Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC); CIT v. AIMIL Limited [2010] 321 ITR 508 (Delhi) In a latest order dated 10.09.2018 the Jurisdictional High Court of Delhi in ITA 983/2018 Pro Interactive Service (India) Pvt. Ltd has held this issue in the favor of assess…

Vidhyut Control (India) Private Limited, Ghaziabad vs. DCIT, CPC, Bangalore

In the result, all captioned appeals of the respective assessees are allowed

ITA 1085/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…e deposit of employee contribution towards ESI/PF , even it is paid before due date of filing of ITR in view of Section 43B of the Income Tax Act, 1961 and ignored various judicial pronouncement cited by the assessee like CIT v. 8 Alom Extrusions Ltd. [2009] 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC); Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC); CIT v. AIMIL Limited [2010] 321 ITR 508 (Delhi) In a latest order dated 10.09.2018 the Jurisdictional High Court of Delhi in ITA 983/2018 Pro Interactive Service (India) Pvt. Ltd has held this issue in the favor of assess…

Dayal Fertilizers Private Limited, New Delhi vs. DCIT, CPC, Bangalore

In the result, all captioned appeals of the respective assessees are allowed

ITA 1024/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…e deposit of employee contribution towards ESI/PF , even it is paid before due date of filing of ITR in view of Section 43B of the Income Tax Act, 1961 and ignored various judicial pronouncement cited by the assessee like CIT v. 8 Alom Extrusions Ltd. [2009] 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC); Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC); CIT v. AIMIL Limited [2010] 321 ITR 508 (Delhi) In a latest order dated 10.09.2018 the Jurisdictional High Court of Delhi in ITA 983/2018 Pro Interactive Service (India) Pvt. Ltd has held this issue in the favor of assess…

M/S. Sahoo & Sahoo Transport, Cuttack vs. Principal CIT, Cuttack

In the result, appeal of the assessee is partly allowed

ITA 117/CTK/2021[2015-16]Status: DisposedITAT Cuttack17 May 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2015-16

For Appellant: Shri Lalatendu SahuFor Respondent: Shri S.K.Mohapatra
Section 143(3)Section 263

…td. (2007) 313 St (1), wherein, the SLP from the decision of Hon’ble Delhi High Court had been dismissed. He also placed reliance on the decision of Hon’ble Supreme Court in the case of Hon’ble Supreme Court in the case of CIT Vs. Alom Extrusions Ltd. [(2009) 319 ITR 306 (SC)] to submit that the operation of the amendment made to section 43B by the Finance Act, 2003 was retrospective. It was the submission that as the assessee has paid the PF and ESIC in respect of employees’ contribution before the due date of filing the return of income under the Income tax Act, same was liable to be allowed. 7. In reply, ld C…

Muhammed Aftab Alam, Uttar Pradesh vs. Jurisdictional Assessing Officer, Uttar Pradesh

In the result, the appeal of the assessee stands allowed

ITA 19/LKW/2022[2019-2020]Status: DisposedITAT Lucknow17 May 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.26,09,757/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…High Court, in the case of ‘Sagun Foundry (P.) Ltd. vs. CIT’, [2017] 78 taxmann.com 47 (Allahabad), wherein, the Hon'ble High Court has relied upon and referred to the decision of the Hon'ble Supreme Court in the case of ‘CIT vs. Alom Extrusions Ltd.’, [2009] 319 ITR 306. It was submitted that therefore, the addition sustained by learned CIT(A) be deleted. 5. The ld. D. R., on the other hand, placing reliance on the order of the ld. CIT(A), has submitted that the ld. CIT(A) has relied on a number of case laws for sustaining the addition. In Page 3 of 16 this regard, our attention was invited to the findings of…

Muhammed Aftab Alam, Lucknow vs. Jurisdictional Assessing Officer, DCIT -6, Lucknow New

In the result, the appeal of the assessee stands allowed

ITA 18/LKW/2022[2018-2019]Status: DisposedITAT Lucknow17 May 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.36,47,045/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…High Court, in the case of ‘Sagun Foundry (P.) Ltd. vs. CIT’, [2017] 78 taxmann.com 47 (Allahabad), wherein, the Hon'ble High Court has relied upon and referred to the decision of the Hon'ble Supreme Court in the case of ‘CIT vs. Alom Extrusions Ltd.’, [2009] 319 ITR 306. It was submitted that therefore, the addition sustained by learned CIT(A) be deleted. 5. The ld. D. R., on the other hand, placing reliance on the order of the ld. CIT(A), has submitted that the ld. CIT(A) has relied on a number of case laws for sustaining the addition. In Page 3 of 16 this regard, our attention was invited to the findings of…

Espresso Financial Services Pvt. Ltd, Mumbai vs. DCIT, CPC, Bangalore

In the result, appeal by assessee is allowed

ITA 2048/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 May 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.2048/मुं/2021 ("न.व. 2017-18) Espresso Financial Services Private Limited, (Formerly Known As Sharekhan Comtrade Private Limited) 10Th Floor, Beta Building, Ithink Techno Park,Off Jvlr, Kanjurmarg(East), Mumbai 400 042. Pan: Aawcs-2915-D ...... अपीलाथ" /Appellant बनाम Vs. Dcit, Cpc, Bangalore – 560 500 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Manoj Mundra ""तवाद" "वारा/Respondent By : Shri Anil A. Gupta सुनवाई क" "त"थ/ Date Of Hearing : 17/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 17/05/2022 आदेश/ Order

For Appellant: Shri Manoj MundraFor Respondent: Shri Anil A. Gupta
Section 143(1)Section 36(1)(va)Section 43B

…hile adjudicating this issue has referred to the decisions of Hon’ble Non-Jurisdictional High Courts without considering the decision rendered by Hon'ble Bombay High Court, wherein, in the light of decision rendered in the case of CIT vs. Alom Extrusions Ltd.,319 ITR 306(SC) it has been held that actual payments towards ESI(Employees contribution) are covered under amendment to section 43B of the Act. The contribution towards Provident Fund is akin to the contribution made in respect of ESI, hence, the same principle would apply in respect of Provident Fund contributions. We find merit in appeal of the assessee,…

Shiva Fasteners Private Limited, Meerut vs. ADIT, CPC, Bengaluru

In the result, the appeal of the Assessee is allowed

ITA 1382/DEL/2021[2019-20]Status: DisposedITAT Delhi17 May 2022AY 2019-20

Bench: Shri Kul Bharat

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…d. in ITA no. 3 Shiva Fastners Pvt. Ltd. Vs. ADIT, CPC 983/2018. Learned counsel also relied upon various judgments rendered by Hon’ble Apex Court, which includes Rajasthan State Beverages Ltd (2017) 84 Taxmann.com 185 (SC), CIT Vs. Alom Extrusion Ltd (2010) 1 SCC 489, CIT Vs. Vinay Cement Ltd 213 CTR 268. 4. The learned DR vehemently relied on the orders of the authorities below. 5. We have heard rival submissions and perused the material available on record. The CIT(A) while upholding the disallowance/additions qua employee’s contributions towards PF & ESI, mainly focused on two aspects/determinations- (i) N…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 144/CHNY/2022[2018-19]Status: DisposedITAT Chennai12 May 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…n CIT v. Industrial Security & Intelligence India (P.) Ltd. [TCA No. 585 of 2015, dated 24-7-2015] and held as under: - 5. We find that the Tribunal has rightly relied on the decision of the Supreme Court in the case of CIT V. Alom Extrusions Ltd. reported in 319 ITR 306, whereby, the Supreme Court held that omission of second proviso to Section 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 hel…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 143/CHNY/2022[2019-20]Status: DisposedITAT Chennai12 May 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…n CIT v. Industrial Security & Intelligence India (P.) Ltd. [TCA No. 585 of 2015, dated 24-7-2015] and held as under: - 5. We find that the Tribunal has rightly relied on the decision of the Supreme Court in the case of CIT V. Alom Extrusions Ltd. reported in 319 ITR 306, whereby, the Supreme Court held that omission of second proviso to Section 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 hel…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

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

ITA 230/MUM/2022[2018-19]Status: DisposedITAT Mumbai12 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews
Section 139(1)Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43B

…e PF/ESI Acts, will still be permissible deduction if the same is actually paid in pursuance of Sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (Supra) 3. CIT v. Nispo Polyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Lt…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 229/MUM/2022[2016-17]Status: DisposedITAT Mumbai12 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews
Section 139(1)Section 143(1)Section 143(3)Section 36Section 36(1)Section 36(1)(va)Section 43B

…e PF/ESI Acts, will still be permissible deduction if the same is actually paid in pursuance of Sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (Supra) 3. CIT v. Nispo Polyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Lt…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

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

ITA 228/MUM/2022[2019-20]Status: HeardITAT Mumbai12 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews
Section 139(1)Section 143(1)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

…e PF/ESI Acts, will still be permissible deduction if the same is actually paid in pursuance of Sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (Supra) 3. CIT v. Nispo Polyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Lt…

Veritas Infratech Pvt. Ltd., Mumbai vs. ITO WD 3(3)(1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2457/MUM/2021[2019-20]Status: HeardITAT Mumbai12 May 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Ashok MehtaFor Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 36(1)(va)Section 43Section 43B

…case of GhatgePatil Transports Ltd. (supra), the Hon’ble jurisdictional High Court held that both employers and employee’s contributions are covered under amendment to section 43B and judgment of the Hon’ble Supreme Court in CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306/185 Taxman 416 that payment made was subject to benefit of section 43B. We have perused the decision of ITAT Bangalore in the case of Mavinahalli Shivananjappa Vijay Kumar vide ITA Nos. 596 & 597/Bang/ 2021 dated 13.12.2021 wherein it is held that explanatory memorandum to the Finance Act 2021 proposing amendment in Section 36(1)(va) as well as s…

Visa Consolidated Support Services (India) Pvt. Ltd, Mumbai vs. Centralised Processing Center, Bengaluru

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

ITA 2454/MUM/2021[2019-20AAACV009394F]Status: DisposedITAT Mumbai12 May 2022

Bench: Shri Vikas Awashty & Shri Amarjit Singhvisa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17Th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacv9394F Appellant .. Respondent

For Appellant: Anish Thacker &For Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…case of GhatgePatil Transports Ltd. (supra), the Hon’ble jurisdictional High Court held that both employers and employee’s contributions are covered under amendment to section 43B and judgment of the Hon’ble Supreme Court in CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306/185 Taxman 416 that payment made was subject to benefit of section 43B. We have perused the decision of ITAT Bangalore in the case of Mavinahalli Shivananjappa Vijay Kumar vide ITA Nos. 596 & 597/Bang/ 2021 dated 13.12.2021 wherein it is held that explanatory memorandum to the Finance Act 2021 proposing amendment in Section 36(1)(va) as well as s…

Lamba International Pvt. Ltd., Delhi vs. DCIT, CPC, Bengaluru

In the result, the appeal of the Assessee is allowed

ITA 1418/DEL/2021[2019-2020]Status: DisposedITAT Delhi12 May 2022AY 2019-2020

Bench: Shri Kul Bharat

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

…s Pro Interactive Services (India) Pvt. Ltd. in ITA no. 983/2018. Learned counsel also relied upon various judgments rendered by Hon’ble Apex Court, which includes Rajasthan State Beverages Ltd (2017) 84 Taxmann.com 185 (SC), CIT Vs. Alom Extrusion Ltd (2010) 1 SCC 489, CIT Vs. Vinay Cement Ltd 213 CTR 268. 4. The learned DR vehemently relied on the orders of the authorities below. 5. We have heard rival submissions and perused the material available on record. The CIT(A) while upholding the disallowance/additions qua employee’s contributions towards PF & ESI, mainly focused on two aspects/determinations- (i) N…