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

1,344 judgments on BharatTax cite CIT v. Alom Extrusions Ltd. (319 ITR 306), spanning 2012 to 2026.

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

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

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 43B Section 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 43b section 2(24)section 43 section 36(1)section 36 section 139(1)section 139 section 143(1)section 13 prescribed

Judgments citing CIT v. Alom Extrusions Ltd.

M/S Varsha Construction, Raipur vs. Assistant Commissioner of Income Tax, Circle 1(1), Raipur

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

ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR

Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A

…ibunal, in law, was right in allowing the claim of the Assessee on account of delayed payments of P.F. Of employees' contribution amounting to Rs.1,82,77,138/- by relying on the decision of the Hon'ble Supreme Court in the case of CIT vs. Alom Extrusion Ltd. (319 ITR 306) ?” After referring to the amendments that were made available to Section 43B of the Act, the Hon’ble High Court answered the aforesaid question in the affirmative and upholding the order of the tribunal qua the aforesaid aspect dismissed the appeal filed by the revenue. Also, we find that a similar view had been arrived at by various Hon’ble Hig…

Jaika Motors Pvt Ltd, Nagpur vs. Deputy Commissioner of Income Tax Circle - 2, Nagpur

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

ITA 198/NAG/2024[2018-19]Status: DisposedITAT Nagpur28 Nov 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

Section 143(1)Section 234BSection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.198/Nag./2024 (Assessment Year : 2018–19) Jaika Motors Pvt. Ltd. Commercial Road, Civil Lines ……………. Appellant Nagpur 440 001 PAN – AAACJ4700D v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2, Nagpur Assessee by : Shri Kishore P. Dewani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 18/11/2024 Date of Order – 28/11/2024 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is against the impugned order dated 11/03/2024, passed by the learned Co…

Shree Rama Multi-Tech Ltd., Gandhinagar vs. The Dy.CIT., Circle-4(1)(1), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 1044/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

For Appellant: Adjournment application filedFor Respondent: Shri C. Dharani Nath, Sr DR

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

…ta, Guwahati and Delhi have favoured the interpretation beneficial to Shree Rama Multi-Tech Ltd Vs. DCIT Asst. Year :– 2021-22 - 3– the assessee. The Hon'ble Apex Bench effectively reversed the judgment in Commissioner of Income Tax vs. Alom Extrusions Ltd. (1 SCC 489) relied upon by the assessee. 5. The Hon'ble Apex Court in the case of Checkmate Services P. Ltd. vs. Commissioner Of Income Tax-I in CA No. 2833/2016 vide order dated 12.10.2022 observed that there is a marked distinction between the nature and character of the two amounts viz., the employers' contribution and employees' contribution required to…

ITO WD 3(1), Mumbai vs. Bombay Minerals Ltd, Mumbai

In the result, the appeal is dismissed

ITA 6339/MUM/2010[2001-02]Status: DisposedITAT Mumbai10 Oct 2024AY 2001-02

Bench: Smt Beena Pillai & Smt Renu Jauhriasst. Commissioner Of Bombay Minerals Ltd. Income Tax Cc-22 Dwaraka Highway, V/S. Room No. 403, Jam- Khambhalia. बनाम Aayakar Bhavan, Mumbai. स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacb8993D Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Hemang ShahFor Respondent: Smt. Paresh Deshpande – Sr. A.R

Section 143(3)Section 36(1)(va)Section 43B

…eleting the addition of Rs. 7,08,886/- u/s 36(1)(va) of the I.T. Act, 1961 being the delayed payment of employees contribution in provident fund before the due date by wrongly applying the decision of the Apex Court in the case of CIT Vs. Alom Extrusion Ltd. (319 ITR 306) b. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 6,65,004/-, which is Bombay Minerals Ltd. disallowable u/s 43B of the Act as these amounts were not paid even before the due date of filing of return of income. c. On the facts and in the circumstances of the case and in law, the…

T and T Infra Limited, Pune vs. Asst.Commissioner of Income-Tax, Circle-7, Pune

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

ITA 291/PUN/2020[2016-17]Status: DisposedITAT Pune01 Oct 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

For Appellant: Shri Tarun GhiaFor Respondent: S/Shri Ajay Kumar Keshari and Sourabh Nayak

Section 143(2)Section 80I

…n conditions. Those conditions are : (i) Ownership of the enterprise by a Company registered in India or by a consortium; (ii) An agreement with the Central or State Government, local authority or statutory body; and (iii) 2 (1997) 224 ITR 677 (S.C.) 3 (2009) 319 ITR 306 (S.C.) The start of operation and maintenance of the infrastructure facility on or after 1st April 1995. The requirement that the operation and maintenance of the infrastructure facility should commence after 1st April 1995 has to be harmoniously construed with the main provision under which a deduction is available to an assessee who develops; o…

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…of the DRP, without considering the legal position, repeated the disallowance. 81. In this regard, it is respectfully submitted that the aforesaid issue is squarely covered in favour of the appellant by the following judgements:  CIT v. AlomExtrustions Ltd.: 319 ITR 306 (SC)  CIT vs. AIMIL Limited: 321 ITR 508 (Del.)  CIT v. Dharmendra Sharma: 297 ITR 320 (Del.)  Pr. CIT vs. Pro Interactive Service (India) Pvt. Ltd. [ITA 983/2018; decided on 10.09.2018] (Del. HC)  Pr. CIT vs. Planman Consulting Pvt. Ltd. [ITA 1221/2018; decided on 02.11.2018] (Del. HC)  Spectrum Consultants India (P) Ltd. v. CIT: 215 Taxman…

Shri.Veeron Vincent, Thrissur vs. The DCIT, Cen-Circle, Thrissur

ITA 257/COCH/2019[2014-15]Status: DisposedITAT Cochin23 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Suresh Kumar, CAFor Respondent: Smt. V. Swarnalatha, Sr. DR

Section 143(3)Section 194CSection 40

…’s case is that since the legislature has inserted the said proviso as a curative method only; and therefore, it indeed carries retrospective effect in light of Allied Motors (P.) Ltd., vs. CIT [1997] 224 ITR 677 (SC); CIT vs. Alom Extrusions Ltd., [2009] 319 ITR 306 (SC); CIT vs. VatikaTownship (P.)Ltd., [2014] 367 ITR 466 (SC). We see no merit in assessee’s instant legal argument as per Shree Chowdhary Transport Co. vs. ITO [2020] 426 ITR 289 (SC) having rejected the very argument in the concerned assessee’s case. That being the legal preposition settled, we see no substance in learned counsel’s instant…

Shri.Veeron Vincent, Thrissur vs. The DCIT, Cen-Circle, Thrissur

ITA 256/COCH/2019[2013-14]Status: DisposedITAT Cochin23 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Suresh Kumar, CAFor Respondent: Smt. V. Swarnalatha, Sr. DR

Section 143(3)Section 194CSection 40

Silver Wings Life Spaces, Kota vs. DCIT Circle-1 Kota, Kota

In the result, the appeal of the assessee is allowed

ITA 511/JPR/2024[2017-18]Status: DisposedITAT Jaipur31 Jul 2024AY 2017-18

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. A. S. Nehra(Addl. CIT)

Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…sing and Construction Ltd. vsACIT (2016) 389 ITR 373, Delhi HC. (iii) Vodafone International Holdings v. UOI (2012) 6 SCC 613 (SC) (iv) Sony Ericsson Mobile Communication India Pvt. Ltd. CIT (2015) 374 ITR 118 (Delhi) (v) CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) vi) (vi) CIT v. Ansal Land Mark Township (P) Ltd. (ITA 160/2015 dated 28.05.2015 Delhi High Court) 28 Silver Wings Life Spaces vs DCIT, Kota (vii) CIT v. NGC Network India Pvt. Ltd. (ITA No. 397/2015 dated 29th January 2018) (viii) CIT v. M/s Revathi Equipment Ltd. [2008] 298 ITR 67 (Mad) 4.8. That Rajasthan High Court has also decided i…

Kanwar Enterprises Private Limited, Delhi vs. ACIT, Circle-14(1), Delhi

In the result, the appeal of the assessee is dismissed

ITA 169/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Jul 2024AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Ms. Parul Singh, Sr. DR

Section 145(2)Section 2(24)(x)Section 3Section 36(1)Section 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 169/Del/2024 : Asstt. Year : 2018-19 Kanwar Enterprises Pvt. Ltd., Vs. ACIT, Flat No. 642, Jay Ambe Appt. Kondil Circle-14(1), Gharoli, Mayur Vihar, Phase-3, New Delhi New Delhi-110096 (APPELLANT) (RESPONDENT) PAN No. AACCK6205E Assessee by : None Revenue by : Ms. Parul Singh, Sr. DR Date of Hearing: 09.07.2024 Date of Pronouncement: 29.07.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of Na…

Ultimate International Private Limited, Delhi vs. The Asst. Commissioner of Income Tax, Bangaluru, Delhi

In the result, the appeal of the assessee is dismissed

ITA 2780/DEL/2023[2020-21]Status: DisposedITAT Delhi29 Jul 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

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

Section 143(1)Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, World Trade Centre, Nauroji Nagar, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 2780/Del/2023 : Asstt. Year: 2020-21 Ultimate International Pvt. Ltd., Vs ACIT, B-15/3, Okhla Industrial Area, CPC, Phase-II, South East Delhi, Bangaluru New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAACU1202F Assessee by : None Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 25.07.2024 Date of Pronouncement: 29.07.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee…

Shree Saisiddhi Export LLP, Mumbai vs. Income Tax Officer-20(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1881/MUM/2024[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri R.R. Makwana, Sr. DR

Section 234ASection 270ASection 50CSection 56(2)Section 56(2)(x)

…remove an apparent incongruity, such an amendment has to be treated as effective from the date on which the law. containing such an undue hardship or incongruity, was introduced as held by Hon Supreme Court in CIT v. Alom Enterprises Ltd [2009] 185 Taxman 416/319 ITR 306/227 CTR 417. 21. In view of above, respectfully following the decision of the coordinate bench in Maria Fernandes Cheryl (supra) we do not find any infirmity in the orders of the Id CIT (A) in applying the tolerance band limit of 10% in the impugned assessment year also and thereby deleting the addition of Rs. 1,51,20,900/-. Accordingly, Ground n…

Gangol Sahkari Dugdh Utpadak Sangh Ltd., Meerut vs. ACIT Circle 1(1), Meerut

The appeals are dismissed

ITA 3837/DEL/2023[2019-20]Status: DisposedITAT Delhi13 Jun 2024AY 2019-20

Bench: Shri G.S. Pannu, Vice- & Shri Anubhav Sharmaita Nos.3836 & 3837/Del/2023 Assessment Years: 2017-18 & 2019-20 Gangol Sahkari Dugdh Vs. Ito, Ward 1(2), Utpadak Sangh Ltd., Meerut. 282-Boundary Road, Civil Line, Meerut (Up) Pin:250001 Pan : Aaaag0147K (Appellant) (Respondent)

Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 37Section 43B

…unt arising out of employees contribution was not deposited within the due date. 4. On hearing learned authorized representative, it comes up that reliance is still placed on judgment of Hon'ble Supreme Court in the case of CIT vs. Alom Extrusions Ltd. (2009) 319 ITR 306. Even in the grounds, it is mentioned that the disallowance is against the provisions of section 43B and the aforesaid referred decision of Hon'ble Supreme Court. Learned authorized representative has submitted that disallowance in any way could not have been made under Section 143(1) of the Act as it was a debatable issue. 5. We are of the consi…

Gangol Sahkari Dugdh Utpadak Sangh Ltd., Meerut vs. ITO Ward-1(2), Meerut

The appeals are dismissed

ITA 3836/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Jun 2024AY 2017-18

Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 37Section 43B

Income Tax Officer, Mumbai vs. Meelendra Deependra Singh, Mumbai

In the result, ITA No.4430/Mum/2023 is dismissed

ITA 4430/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 May 2024AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Income Tax Officer Room No.116, 1St Floor, Meelendra Deependra Singh, G-Block, 503, Pushpakunj, A Road, Kautilya Bhavan, Churchgate, Vs. Bandra Kurla Complex, Mumbai-400 020 Mumbai-400 051 (Appellant) (Respondent) Pan No. Bfaps5402N Assessee By : Shri H.N. Motiwalla, Ar Revenue By : Shri Rajesh Meshram, Dr Date Of Hearing: 22.05.2024 Date Of Pronouncement : 28.05.2024

For Appellant: Shri H.N. Motiwalla, ARFor Respondent: Shri Rajesh Meshram, DR

Section 143(3)Section 50C

…same issue in the case of Allied Motors (P.) Ltd. v. CIT [1997] 91 Taxman 205/224 ITR 677, Whirlpool of India Ltd. v. CIT [2000] 245 ITR 3, CIT v. Amrit Banaspati Co. Ltd. [2002] 123 Taxman 74/255 ITR 117 (SC) and CIT v. Alom Enterprises [2009] 185 Taxman 416/319 ITR 306 and held that the new proviso should be given retrospective effect from the insertion on the ground that the proviso was added to remedy unintended consequences and supply an obvious omission. The proviso ensured reasonable interpretation and retrospective effect would serve the object behind the enactment. Thus by taking note of the above decisi…

DCIT Circle-7(1), New Delhi vs. Eagle Hunter Solutions Ltd, Nee Delhi

In the result, the appeal of the Revenue is partly allowed

ITA 2149/DEL/2022[2016-17]Status: DisposedITAT Delhi03 May 2024AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Vivek K. Upadhyay, Sr. DR

Section 14ASection 194Section 194CSection 2(24)(x)Section 36(1)(va)

…61. The ld. CIT(A) deleted the addition holding that the Assessing Officer has disallowed the employees contribution to ESI/PF not being deposited in time as provided in the statute. Placing reliance on the judgment in the case of CIT Vs. Alom Extrusion Ltd. (319 ITR 306), the ld. CIT(A) deleted the addition. 7. The issue of ESI/PF payment has attained finality by the order of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT-I, vide order dated 12th October, 2022 wherein it was observed that employers have to deposit the employee's contribution towards EPF/ESI on or before the due da…

Superwell Services Private Limited, New Delhi vs. ACIT Circle 22(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 298/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Apr 2024AY 2021-22

Bench: Dr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Om Parkash, Sr. DR

Section 143(1)Section 2(24)(x)Section 234BSection 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member ITA No. 298/Del/2024 : Asstt. Year : 2021-22 Superwell Services Pvt. Ltd., Vs. ACIT, 3, Lajpat Nagar, Circle-22(2), New Delhi-110024 New Delhi (APPELLANT) (RESPONDENT) PAN No. AASCS0503K Assessee by : None Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 28.03.2024 Date of Pronouncement: 02.04.2024 ORDER The present appeal has been filed by the assessee against the order of ld. Addl./JCIT(A)-8, Mumbai dated 26.12.2023. 2. Following grounds have been raised by the assessee: “1. The learned assessin…

Deependra Singh, Mumbai vs. ITO 17(2)(1) Mumbai, Bandra East

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

ITA 2690/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Mar 2024AY 2011-12

Bench: Shri Pavan Kumar Gadaledeependra Singh, Vs. Ito Ward-17(2)(1), 504 Pushpa Kunj, Kautaliya Bhavan, A Road,Marine Lines, Bandra East, Mumbai-400020. Mumbai-400050. Pan/Gir No. : Akips3319N Appellant .. Respondent

For Appellant: Shri H.N.Motiwalla.ARFor Respondent: Shri P.D.Chougle. Sr.DR

Section 142(1)Section 50CSection 50C(2)

…ore the date of agreement for transfer) (ii)These provisos have been held curative in nature and inserted to remove difficulties and should be treated as applying retrospectively and not prospectively as per the principle laid in CIT Vs. Alom Extrusions Ltd. (319 ITR 306 (SC)]. (iii) The Ahmedabad Tribunal in Dharmshibhai Sonani Vs, ACIT [161 ITD 627] has also held and decided that the said provisos should be considered retrospectively and not prospectively as under: “Section 50C of the Income-tax Act, 1961-Capital gains - Special provision for full value of consideration in certain cases (Computation of capital…

Zhongfu Mobile P.Ltd (Formerly Known As Oppo Mobiles (Telangana) P.Ltd), Hyderabad vs. DCIT, Central Circle-30, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1536/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Feb 2024AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. Pawan Kumar, CAFor Respondent: Sh. Waseem Arshad, CIT-DR

Section 2(24)(x)Section 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1536/Del/2023 : Asstt. Year : 2018-19 Zhongfu Mobile Pvt. Ltd. Vs DCIT, [formerly known as Oppo Mobiles Central Circle-30, (Telangana) P. Ltd.)], Babukhan Rasheed New Delhi-110055 Plaza, Plot No. 682, Road No. 36, Jubilee Hills, Hyderabad, Telangana-500033 (APPELLANT) (RESPONDENT) PAN No. AACCO2512L Assessee by : Sh. Pawan Kumar, CA Revenue by : Sh. Waseem Arshad, CIT-DR Date of Hearing: 16.11.2023 Date of Pronouncement: 09.02.2024 ORDER Per Dr. B. R. R. Kumar,…

Tiger 4 India Limited, New Delhi vs. ACIT Circle 25(2), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 378/DEL/2023[2018-19]Status: HeardITAT Delhi08 Feb 2024AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. S. K. Bansal, CAFor Respondent: Sh. Amit Katoch, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(2)Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 377/Del/2023 : Asstt. Year : 2017-18 ITA No. 378/Del/2023 : Asstt. Year : 2018-19 Tiger 4 India Ltd., Vs ACIT, 7, Lower Ground Floor, L.S.C. B-1, Circle-25(2), Vasant Kunj, New Delhi-110070 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCT3974E Assessee by : Sh. S. K. Bansal, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 05.02.2024 Date of Pronouncement: 08.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by…