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.

Srinivasa Fashins Pvt Ltd, Chennai vs. ITO Corporate Ward-6(4), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…ssessee to the credit of employee with relevant fund before the due date :- 9 -: prescribed for filing of return of income u/s 139(1) of the 1961 Act , by relying on following judicial decision(s) as stipulated hereunder:- 1. CIT v. Alom Extrusions Ltd., in 319 ITR 306(SC) 2. CIT v. Industrial Security and Intelligence India Pvt. Ltd., (Mad) Tax Case Appeal Nos.585 and 586 of 2015 and M.P No.1 of 2015 , dated 24.07.2015 3. ACIT v. M/s.Easun Products of India (P) Ltd., in I.T.A. No. No.182/Mds./2016 , vide order of Chennai Tribunal dated 19.05.2016, for ay: 2012-13. 10.2 Aggrieved by an appellate order dated 3…

Continental Construction Ltd., New Delhi vs. ACIT, New Delhi

Appeal is dismissed

ITA 4710/DEL/2010[1995-96]Status: DisposedITAT Delhi23 Sept 2020AY 1995-96

Bench: Ms Suchitra Kamble & Shri P. Maharishi & Vs Continental Construction Acit, Ltd, 28, Nehru Place, Circle – 3(1), New Delhi – 110019. Room No.390, C.R. Building, (Pan: Aaacc 2309 R) Indraprastha Estate, New Delhi (Appellant) (Respondent) & Vs Acit, Continental Construction Ltd, Circle – 3(1), 28, Nehru Place, New Delhi – 110019. Room No.390, C.R. (Pan: Aaacc 2309 R) Building, Indraprastha Estate, New Delhi (Appellant) (Respondent) Appellant By Shri Subodh Gupta, Fca Respondent By Ms. Nidhi Srivastava, Cit-D.R. Date Of Hearing 14.08.2020 Date Of Pronouncement 23.09.2020

…1 ITA Nos. 2199 & 2200/Del/2005 ITA No.4710-Del-2010 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI P. MAHARISHI, ACCOUNTANT MEMBER AND Vs Continental Construction ACIT, Ltd, 28, Nehru Place, Circle – 3(1), New Delhi – 110019. Room No.390, C.R. Building, (PAN: AAACC 2309 R) Indraprastha Estate, New Delhi (APPELLANT) (RESPONDENT) AND Vs ACIT, Continental Construction Ltd, Circle – 3(1), 28, Nehru Place, New Delhi – 110019. Room No.390, C.R. (PAN: AAACC 2309 R) Building, Indraprastha Estate, New Delhi (APPELLANT) (RESPONDENT) Appellant by Shr…

Vedanta Ltd, Gurgaon vs. ACIT, Circle- 26(2), New Delhi

ITA 12/DEL/2020[2014-15]Status: FixedITAT Delhi18 Sept 2020AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2014-15]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 143(3)Section 153

…e said section which was enacted to provide benefit on capitalisation. 65. In so far as applicability being prospective the ld. AR relied upon the decision of the Hon'ble Supreme Court in the case of Allied Motors Pvt Ltd 224 ITR 667 and Alom Extrusions Ltd 319 ITR 306 wherein the Hon'ble Supreme Court has held that beneficial provision/clarifications should be given prospective effect. 66. Per contra the ld. DR strongly supported the findings of the assessing officer and reiterated that there is no such provision of carry- over of balance claim of additional depreciation to the next year. 67. Referring to…

Drs Dilip Roadlines Pvt.Ltd., Hyd, Secunderabad vs. ITO, Ward-17(1), Hyd, Hyderabad

In the result, appeal of the assessee is allowed

ITA 1212/HYD/2016[2013-14]Status: DisposedITAT Hyderabad04 Sept 2020AY 2013-14

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year: 2013-14 (Through Video Conference) Drs Dilip Roadlines Pvt. Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 17(1), Hyderabad. Pan – Aadcd 1865 C (Appellant) (Respondent)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri Arvindakshan RS

…43B of the Act. Being aggrieved of such disallowance, assessee preferred appeal before ld. CIT(A). 13. Ld. CIT(A) after considering the submissions of assessee in the light of the decision of the Hon’ble Supreme Court in case of CIT Vs. Alom Extrusions Ltd., 319 ITR 366 and some other decisions of different High Courts held that even where the employees contribution to ESI and PF were not paid within the due date as per section 36(1)(va), but, were paid before the due date of filing of return u/s 139(1), the same is allowable as expenditure u/s 43B of the Act. 14. The ld. DR submitted before us, the expenditure…

Exlservice.Com (India) Pvt. Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, appeal filed by the learned assessing officer is dismissed

ITA 1708/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Aug 2020AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Dcit(Ltu), Vs. Exl Service.Com (India) Pvt. Circle-1, Ltd, Nbcc Plaza Pusph Vihar, 414, 4Th Floor, Dlf Tower-B, New Delhi Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi Pan: Aaace5174C (Appellant) (Respondent) Exl Service.Com (India) Pvt. Ltd, Vs. Dcit(Ltu), 414, 4Th Floor, Dlf Tower-B, Plot Circle-1, No. 10 & 11, Dda District Nbcc Plaza Pusph Vihar, Centre, Jasola, New Delhi New Delhi Pan: Aaace5174C (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surendra Pal, CIT DR
Section 143(3)Section 144CSection 92D

…e undue hardship caused to assessee on disallowance of entire amount of expenditure. Accordingly, the same would, have retrospective operation, relying upon the following cases: i. Allied Motors (P) Ltd vs CIT: 224 ITR 677 (SC) ii. CIT vs Alom Extrusions Ltd: 319 ITR 306 (SC) iii. CIT, Kolkata vs Calcutta Export Company: 404 ITR 654 (SC) Page 16 of 23 Specific reliance in this regard is placed on the following decisions, where it has been held that amendment to section 40(a)(ia) of the Act restricting the disallowance to 30% of expenditure, being clarificatory/ curative in nature, is applicable retrospectively…

DCIT (Ltu), New Delhi vs. M/S. Exl Service.Com (India) Pvt. Ltd., New Delhi

In the result, appeal filed by the learned assessing officer is dismissed

ITA 1482/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Aug 2020AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Dcit(Ltu), Vs. Exl Service.Com (India) Pvt. Circle-1, Ltd, Nbcc Plaza Pusph Vihar, 414, 4Th Floor, Dlf Tower-B, New Delhi Plot No. 10 & 11, Dda District Centre, Jasola, New Delhi Pan: Aaace5174C (Appellant) (Respondent) Exl Service.Com (India) Pvt. Ltd, Vs. Dcit(Ltu), 414, 4Th Floor, Dlf Tower-B, Plot Circle-1, No. 10 & 11, Dda District Nbcc Plaza Pusph Vihar, Centre, Jasola, New Delhi New Delhi Pan: Aaace5174C (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surendra Pal, CIT DR
Section 143(3)Section 144CSection 92D

…e undue hardship caused to assessee on disallowance of entire amount of expenditure. Accordingly, the same would, have retrospective operation, relying upon the following cases: i. Allied Motors (P) Ltd vs CIT: 224 ITR 677 (SC) ii. CIT vs Alom Extrusions Ltd: 319 ITR 306 (SC) iii. CIT, Kolkata vs Calcutta Export Company: 404 ITR 654 (SC) Page 16 of 23 Specific reliance in this regard is placed on the following decisions, where it has been held that amendment to section 40(a)(ia) of the Act restricting the disallowance to 30% of expenditure, being clarificatory/ curative in nature, is applicable retrospectively…

Ramesh Govindbhai Patel, Ahmedabad vs. ITO, Ward-6(1)(3), Ahmedabad

In the result, assessee’s appeal is allowed

ITA 64/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad28 Jul 2020AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Dilip Kumar, Sr. D.R
Section 143(3)Section 50C

…effective from the date on which the related legal provisions were introduced. As I say so, in addition to the reasoning given earlier in this order, I may also refer to the observations of Hon’ble Supreme Court, the case of CIT Vs Alom Extrusion Ltd [(2009) 319 ITR 306 SC)], to the following effect: “Once this uniformity is brought about in the first proviso, then, in our view, the Finance Act, 2003, which is made applicable by the Parliament only w.e.f. 1st April, 2004, would become curative in nature, hence, it would apply retrospectively w.e.f. 1st April, 1988 (i.e. the date on which the related legal provis…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1698/KOL/2018[2014-15]Status: DisposedITAT Kolkata10 Jul 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 115JSection 13Section 14ASection 251Section 36Section 80

…iss this ground of the Revenue. 6. Ground no. 3 is against the issue of disallowance of employees’ contributions to PF & ESI. This is covered in favour of the assessee by the judgement of the Hon’ble Supreme Court in the case of CIT vs. Alom Extrusions Ltd. [319 ITR 306]. Therefore, we uphold the decision of the ld. CIT(A) and dismiss this ground of the Revenue. 7. Ground no. 4 is on the issue of disallowance u/s 14A while computing book profits u/s 115JB of the Act. This is also covered in favour of the assessee by the decision of the Hon’ble Delhi Tribunal, Special Bench in the case of Vireet Investment Pvt.…

Assistant Commissioner of Income-Tax, Kolhapur vs. Vijaykumar Rajaram Shah, Kolhapur

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

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…ional income due to the disallowance pertaining to employees’ contribution. In answering the subject-issue in favour of the assessee, the Hon’ble Court held as under: “12. By reason of the judgment of the Supreme Court in CIT v. Alom Extrusions Limited [2009] 319 ITR 306 the employer’s contribution was liable to be allowed, since it was deposited by the due date for filing of the return. The peculiar position, however, as it obtains in the present case arises out of the fact that the disallowance which was effected by the Assessing Officer has not, the court is informed, been challenged by the assessee. As a matt…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

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

ITA 1247/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…ional income due to the disallowance pertaining to employees’ contribution. In answering the subject-issue in favour of the assessee, the Hon’ble Court held as under: “12. By reason of the judgment of the Supreme Court in CIT v. Alom Extrusions Limited [2009] 319 ITR 306 the employer’s contribution was liable to be allowed, since it was deposited by the due date for filing of the return. The peculiar position, however, as it obtains in the present case arises out of the fact that the disallowance which was effected by the Assessing Officer has not, the court is informed, been challenged by the assessee. As a matt…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

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

ITA 1246/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…ional income due to the disallowance pertaining to employees’ contribution. In answering the subject-issue in favour of the assessee, the Hon’ble Court held as under: “12. By reason of the judgment of the Supreme Court in CIT v. Alom Extrusions Limited [2009] 319 ITR 306 the employer’s contribution was liable to be allowed, since it was deposited by the due date for filing of the return. The peculiar position, however, as it obtains in the present case arises out of the fact that the disallowance which was effected by the Assessing Officer has not, the court is informed, been challenged by the assessee. As a matt…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

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

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…ional income due to the disallowance pertaining to employees’ contribution. In answering the subject-issue in favour of the assessee, the Hon’ble Court held as under: “12. By reason of the judgment of the Supreme Court in CIT v. Alom Extrusions Limited [2009] 319 ITR 306 the employer’s contribution was liable to be allowed, since it was deposited by the due date for filing of the return. The peculiar position, however, as it obtains in the present case arises out of the fact that the disallowance which was effected by the Assessing Officer has not, the court is informed, been challenged by the assessee. As a matt…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

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

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…ional income due to the disallowance pertaining to employees’ contribution. In answering the subject-issue in favour of the assessee, the Hon’ble Court held as under: “12. By reason of the judgment of the Supreme Court in CIT v. Alom Extrusions Limited [2009] 319 ITR 306 the employer’s contribution was liable to be allowed, since it was deposited by the due date for filing of the return. The peculiar position, however, as it obtains in the present case arises out of the fact that the disallowance which was effected by the Assessing Officer has not, the court is informed, been challenged by the assessee. As a matt…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

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

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…ional income due to the disallowance pertaining to employees’ contribution. In answering the subject-issue in favour of the assessee, the Hon’ble Court held as under: “12. By reason of the judgment of the Supreme Court in CIT v. Alom Extrusions Limited [2009] 319 ITR 306 the employer’s contribution was liable to be allowed, since it was deposited by the due date for filing of the return. The peculiar position, however, as it obtains in the present case arises out of the fact that the disallowance which was effected by the Assessing Officer has not, the court is informed, been challenged by the assessee. As a matt…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

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

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…ional income due to the disallowance pertaining to employees’ contribution. In answering the subject-issue in favour of the assessee, the Hon’ble Court held as under: “12. By reason of the judgment of the Supreme Court in CIT v. Alom Extrusions Limited [2009] 319 ITR 306 the employer’s contribution was liable to be allowed, since it was deposited by the due date for filing of the return. The peculiar position, however, as it obtains in the present case arises out of the fact that the disallowance which was effected by the Assessing Officer has not, the court is informed, been challenged by the assessee. As a matt…

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…ted by assessee to the credit of employee with relevant fund before the due date prescribed for filing of return of income u/s 139(1) of the 1961 Act , by relying on following judicial decision(s) as stipulated hereunder:- 1. CIT v. Alom Extrusions Ltd., in 319 ITR 306(SC) 2. CIT v. Industrial Security and Intelligence India Pvt. Ltd., (Mad) Tax Case Appeal Nos.585 and 586 of 2015 and M.P No.1 of 2015 , dated 24.07.2015 3. ACIT v. M/s.Easun Products of India (P) Ltd., in I.T.A. No. No.182/Mds./2016 , vide order of Chennai Tribunal dated 19.05.2016, for ay: 2012-13. 10.2 Aggrieved by an appellate order dated 30…

DCIT, Circle - 13(2), Kolkata vs. M/S. Shradha Agencies Private Limited, Howrah

In the result, the appeal of the revenue is dismissed

ITA 1362/KOL/2018[2013-14]Status: DisposedITAT Kolkata12 Jun 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1362/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Dhrubajyoti Roy, JCITFor Respondent: Ankita Manek, ACA
Section 144Section 14ASection 194C(7)Section 36(1)Section 36(1)(va)Section 36(2)Section 40

…ppellant had cited a number of case laws in his favour allowable. The A/R of the appellant had cited a number of case laws in his favour allowable. The A/R of the appellant had cited a number of case laws in his favour as follows: i) Alom Extrusion Ltd vs CIT 319 ITR 306 (Supreme Court). Alom Extrusion Ltd vs CIT 319 ITR 306 (Supreme Court). Alom Extrusion Ltd vs CIT 319 ITR 306 (Supreme Court). ii) CIT vs Vijay Shree Ltd CIT vs Vijay Shree Ltd iii) CIT vs Gujarat State Road Transport Corporation CIT vs Gujarat State Road Transport Corporation M/s Shradha Agencies Pvt. Ltd. Assessment Year:2013-14 There is a clea…

Dulari Devi Hetamsaria, Legal Heir of Late Shyam Sunder Hetamsaria, Ranchi vs. ACIT, Circle - 3, Asansol

In the result, the appeal of the assessee is allowed

ITA 1290/KOL/2018[2008-09]Status: DisposedITAT Kolkata12 Jun 2020AY 2008-09

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1290/Kol/2018 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri K. M . Roy, FCAFor Respondent: Shri Supriyo Paul, JCIT
Section 142ASection 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1290/Kol/2018 ("नधा"रणवष" / Assessment Year:2008-09) Dulari Devi Hetamsaria (L/H of Vs. ACIT, Circle-3, Asansol Shyam Sundar Hetamsaria) C/o, M/s Pratik Automobiles, Old H. B. Road, Near Government Bus Stand, Patel Chowk, Ranchi, Jharkhand- 834001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AASPH 9789 F (Appellant) .. (Respondent) Appellant by : Shri K. M . Roy, FCA Respondent by :Shri Supriyo Paul, JCIT सुनवाईक"तार"ख/ Date of Hearing : 27/02/2020 घोषणाक"तार"ख/Date of Pronouncement : 12/06/2020…

The Joint Commissioner of Income Tax Special Range-4, Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, both the appeals are dismissed

ITA 3418/BANG/2018[2009-10]Status: DisposedITAT Bangalore03 Jun 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2009-10

For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padam Chand Khincha, CA
Section 10ASection 143(3)Section 147Section 148Section 195Section 40

…bay High Court in the case of ‘Commissioner of Income Tax v. Gem Plus Jewellery India Ltd.,’ [2011] 330 ITR 175 [Bom], wherein it is held thus: “13. By reason of the judgment of the Supreme Court in Commissioner of Income Tax v. Alom Extrusions Limited [2009] 319 ITR 306 the employer's contribution was liable to be allowed, since it was deposited by the due date for the filing of the return. The peculiar position, however, as it obtains in the present case arises out of the fact that the disallowance which was effected by the Assessing Officer has not, the Court is informed, been challenged by the assessee. As a…

DCIT, Corporate Circle-3, Chennai vs. Cema Electric Lighting Products India Ltd, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 18/CHNY/2018[2014-15]Status: DisposedITAT Chennai22 May 2020AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 18/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of M/S. Cema Electric Lighting Products Income Tax, Vs. India Ltd., 10, Anna Avenue, Corporate Circle 1(2), Bhakthavatsalam Nagar, Adyar, Chennai 600 034. Chennai 600 020 [Pan: Aaccc9663Q] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. R. Anita, Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Fca सुनवाई की तारीख/ Date Of Hearing : 20.05.2020 घोषणा की तारीख /Date Of Pronouncement : 22.05.2020 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Chennai Dated 27.10.2017 Relevant To The Assessment Year 2014-15. The Effective Grounds Raised By The Revenue Are That The Ld. Cit(A) Has Erred In Deleting The Addition Made In Respect Of Employees Contribution Towards Provident Fund As Well As Deleting The Disallowance Of ₹.5.07 Crores Made In Respect Of The Disproportionate Expenditure Towards Salary & Wages.

For Appellant: Ms. R. Anita, JCITFor Respondent: Shri B. Ramakrishnan, FCA
Section 139(1)Section 36(1)(va)Section 43B

…se of Peerless General Finance and Investment Co. v. CIT, the Hon’ble Calcutta High Court decided the issue in favour of the assessee on 08.08.2018. 4.2 However, by following the decision of the Hon’ble Supreme Court in the case of CIT v. Alom Extrusions Ltd. 319 ITR 306 as well as decision of the Hon’ble Delhi High Court in the case of CIT v. Amil Ltd. 321 ITR 508, in the case of CIT v. Industrial Security & Intelligence India Pvt. Ltd. (supra), the Division bench of the Hon’ble Madras High Court has given a concrete decision that once the assessee had remitted the employees contribution beyond the due date for…