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.

Asst CIT 8(2)(2), Mumbai vs. Starflex Sealing India P.Ltd, Mumbai

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

ITA 5387/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shri C.N. Prasad & Shri A.L. Sainia C I T - 8(2)(2) M/S. Starflex Sealing Room No. 624, Aayakar Bhavan India P. Ltd. Vs. M.K. Road, Mumbai 400020 124, Nagdevi Street Mumbai 400 003 Pan – Aaacn1679B Appellant Respondent

For Appellant: Shri V. VidhyadharFor Respondent: Shri Sunil Hirawat

Section 2(24)(x)Section 32(2)Section 43B

…erefore, is (a) whether the Tribunal was right in ignoring the distinction between the employees’ contribution and employer’s contribution and whether the decision of the Hon'ble Supreme Court in the case of CIT v. Alom Extrusions Pvt. Ltd. reported in (2009) 319 ITR 306 (SC) would apply only in the cases of the employees’ contribution; and (b) whether the Tribunal was right in holding that the payment of the employees’ contribution is subject to the provisions of section 43B would lead to the inclusion of the employers’ contribution as well.” Respectfully following the said decision we uphold the order of the le…

ACIT, Alwar vs. Kalas Biotech Ltd., Alwar

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

ITA 180/JPR/2016[2010-11]Status: DisposedITAT Jaipur19 Feb 2018AY 2010-11

For Appellant: Shri Rajeev Sagoni (C.A.)For Respondent: Shri R.A. Verma (Addl. CIT)

Section 131Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 180/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke The ACIT, M/s Dalas Biotech Ltd. Vs. Circle-2, E-292-A, Industrial Area, Alwar. Bhiwadi, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS4061Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sagoni (C.A.) jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl. CIT) lquokbZ…

DCIT, Cir -1(1), Kolkata vs. M/S. Lexicon Auto Limited, Kolkata

In the result, Grounds No

ITA 1354/KOL/2016[2008-09]Status: DisposedITAT Kolkata19 Feb 2018AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

Section 143(3)

…ase of CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.), the Hon'ble High Court of Rajasthan, after referring to the apex court decision in the case of CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306/185 Taxman 416 & CIT v. Vinay Cement Ltd. [2007]213CTR 268 (SC) held that the deductions should be allowed for the payment of employees' contribution made before the due date of filing of return. Similarly, in the case of CIT v. State Bank of Bikaner, the Hon'ble Rajasthan High Court held that contribution paid after the due date under the respec…

JCIT, (OSD), Cir-1(2), Kolkata vs. M/S Nellimarla Jute Mills Co. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1230/KOL/2016[2008-09]Status: DisposedITAT Kolkata16 Feb 2018AY 2008-09

Bench: The Filing Of Return Of Income. Relevant Portion Of His Order Is Reproduced Herein Below:-

For Appellant: Shri Arindam Bhattacharjee, Addl.CIT, ld.DRFor Respondent: Shri Subash Agarwal, Advocate, ld.AR

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

…below:- “8. Heard the ld. DR and perused the record. We find that the issue in hand is squarely covered by the decisions of the Hon’ble Supreme Court in the cases of Vinay Cement Ltd and Alom Extrusions Ltd reported in (2009) 313 ITR (St.1)(SC) and in (2009) 319 ITR 306(SC). We find that the impugned amount towards employees’ contribution to PF/ESI were deposited well beyond the due date of filing of return. Respectfully following the aforesaid judgments of the Hon’ble Supreme Court in the cases of supra, we are of the view that the AO was not right in making the impugned addition. The CIT-A was justified in dir…

ACIT Cir 6(3)(2), Mumbai vs. Krystal Integrated Services P.Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 7107/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 Feb 2018AY 2012-13

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm

For Appellant: Shri A. K. Ghosh (AR)For Respondent: Ms. S. Padmaja (DR)

Section 142(1)Section 143(1)Section 143(2)Section 14ASection 36Section 36(1)(va)Section 43B

…ation (366 ITR 170). But the contention raised by the Ld. Representative of the Department is not tenable because the law relied by the CIT(A) discussed above is based upon the decision of the Hon’ble Supreme Court in the case of CIT Vs. Alom Extrusions Ltd. (319 ITR 306). When the decision of Apex court is applicable then the decision of any other court has to no use. Therefore, in the said circumstances, we are of the view that the CIT(A) has passed the order on this issue judiciously and correctly which is not liable to be interfere with at this appellate stage. ITA. No.7107/M/2016 A.Y. 2012-13 Accordingly,…

ACIT, Circle-13(1), Kolkata vs. M/S Laser Shaving India Pvt. Ltd., Kolkata

In the result, this appeal of the revenue is dismissed

ITA 1801/KOL/2016[2012-13]Status: DisposedITAT Kolkata07 Feb 2018AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey] I.T.A. No. 1801/Kol/2016 Assessment Year: 2012-13 Assistant Commissioner Of Income Tax, Circle -13(1), Kolkata……….…….……...Appellant Aaykar Bhawna Poorva 6Th Floor Room No. 610 110, Shanti Pally Kolkata – 700 110 M/S. Laser Shaving India Pvt. Ltd……………………………………..……………………..…. Respondent The Principal Officer Malhotra House P-12, New Cit Road Kolkata – 700 073 [Pan : Aabcm 7835 R] Appearances By: Shri Navin Kumar Dugar, Fca & Smt. Swati Baid, Aca, Appeared On Behalf Of The Assessee. Shri Arindam Bhattacharjee, Addl. Cit, Sr. Dr, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 25Th, 2018 Date Of Pronouncing The Order : February 7Th , 2018 O R D E R Per J. Sudhakar Reddy :- This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-5, Kolkata, (Hereinafter The ‘Ld. Cit (A)’), Passed U/S 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 14/07/2016, For The Assessment Year 2012-13. 2. We Find That The Ld. Cit(A), In Its Order, Directed Deletion Of Disallowance U/S 43B Of The Act Being Employees Contribution Towards Esi & Pf As The Same Were Paid Before The Due Date Of Filing Of The Return Of Income. This Issue Is Admittedly Covered Against The Revenue & In Favour Of The Assessee By The Following Decisions:- Cit Vs Alom Extrusions Ltd , [2009]319 Itr 306(Sc)   Cit Vs. Kichha Sugar Company Ltd (Uttarakhand High Court), Ita No. 50 Of 2009  Cit Vs. Aimil Ltd. & Others , 321 Itr 508 (Del)

Section 250Section 43B

…oyees contribution towards ESI & PF as the same were paid before the due date of filing of the return of income. This issue is admittedly covered against the revenue and in favour of the assessee by the following decisions:- CIT vs Alom Extrusions Ltd , [2009]319 ITR 306(SC)   CIT vs. Kichha Sugar Company Ltd (Uttarakhand High Court), ITA No. 50 of 2009  CIT vs. Aimil Ltd. & Others , 321 ITR 508 (Del) 2 I.T.A. No. 1801/Kol/2016 Assessment Year: 2012-13 M/s. Laser Shaving India Pvt. Ltd  CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327/84 DTR 424 (HP) (High Court)  Commissioner of Income-tax, Faridabad v.…

Cb Doctor Ventilators Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-1(3), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 1086/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Feb 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: --None--For Respondent: Shri V. K. Singh, Sr. D.R

Section 36(1)(va)Section 40Section 40A(3)Section 43B

…nfirming the impugned disallowance in utter disregard to the ratio of the judgments of the Supreme Court, High Court and ITAT in following judicial pronouncements: a) CIT vs. Vinay Cement Company Limited (SC) 213 CTR 268 b) CIT vs. Alom Extusions Ltd. (2009) 319 ITR 306 (SC) c) CIT vs. Lakhani Rubber Works 326 ITR 415 (P&H)(2010) d) Hindustan Organics Limited (Tax Appeal No.399 of 2012) Bombay High court e) Essae Teraoka Private Limited [(2014) 266 CTR (Kar.) 246] f) Precision Products vs. ACIT (ITA No. 4/Ahd/2011)(Ahd)(2012) g) CIT v. P.M. Electronics Limited. 15 DTR 258 (Delhi High Court) h) CIT v. AIMIL Limit…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Gvk Technical & Consultancy Private Limited, Secunderabad

In the result, appeal of the Revenue is dismissed

ITA 1378/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Jan 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri V. Siva KumarFor Respondent: Smt. Komali Krishna

Section 36(1)(va)Section 43Section 438Section 43B

…e coordinate bench of this Tribunal in assessee’s own case for AY 2012-13 (supra), wherein the Bench has held as under: 4. Having regard to the rival contentions and the material on record, we find that the Hon'ble Supreme Court in the case of Alom Extrusions 319 ITR 306 has held that the contributions to P.F. and ESI are allowable under section 43B of the Act if they are paid before the due date of filing of the return of income. Thereafter, the issue arose as to whether the decision of Alom 3 I.T.A. No. 1378/Hyd/2017 GVK Technical and Consultancy Pvt. Ltd., Hyd Extrusions (cited supra) was applicable only to…

Swapna Health Care., Hyderabad vs. Asst. Commissioner of Income Tax, Circle-6(1)., Hyderabad

In the result, the assessee appeal is allowed

ITA 1297/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Jan 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri B. Ramakotaiahassessment Year: 2013-14 Swapna Health Care, Vs. Acit, Circle-6(1), Hyderabad. Hyderabad. Pan- Aacfs9098Q (Appellant) (Respondent) Assessee By : Shri V. Sivakumar Revenue By : Shri K. Gopala Krishna Date Of Hearing : 19-01-2018 Date Of Pronouncement : 24-01-2018 Order Per P. Madhavi Devi, J.M.: This Is Assessee’S Appeal For The A.Y 2013-14, The Assessee Is Aggrieved By The Order Of The Cit(A)-6, Hyderabad, Dated 26-04-2017 In Confirming The Disallowance Of Rs. 1,84,406/- Towards Delayed Payment Of Employees Contributions Of Pf & Esi To The Government Account, Beyond The Due Dates Under The Respective Acts.

For Appellant: Shri V. SivakumarFor Respondent: Shri K. Gopala Krishna

Section 143(3)Section 43B

…remitted before the due date of the filing of the return of income. The Coordinate Bench of this Tribunal, in the case of M/s GVK Technical and Consultancy P. Ltd. (supra), has held that the decision of the Hon’ble Supreme Court in the case of Alom Extrusions 319 ITR 306 is applicable to the employees contribution to PF and ESI as well. For the sake of ready reference the relevant portion is reproduced hereunder: 4. Having regard to the rival contentions and the material on record, we find that the Hon'ble Supreme Court in the case of Alom Extrusions 319 ITR 306 has held that the contributions to P.F. and ESI ar…

Gdc Advertising Pvt Ltd., Hyd, Hyderabad vs. DCIT, Circle-2(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 724/HYD/2016[2011-12]Status: DisposedITAT Hyderabad24 Jan 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2011-12

For Appellant: Shri S. Rama RaoFor Respondent: Smt. Suman Malik

Section 133(6)Section 43B

…. Ltd. date as stipulated in the PF Act, with a delay of few days, but, remitted the same before filing of return of income. The coordinate benches of Tribunal have consistently followed the decision of the Hon'ble Supreme Court in the case of Alom Extrusions 319 ITR 306 wherein it was held that the contributions to P.F. and ESI are allowable under section 43B of the Act if they are paid before the due date of filing of the return of income and allowing the payments towards PF, if they are paid before filing of the return of income. Therefore, we allow this ground of appeal of the assessee as the assessee has rem…

ITO Ward 5(3), Chennai vs. Quasar Consultancy Pvt. Ltd., Chennai

In the result, appeal of the Revenue stands dismissed

ITA 2344/CHNY/2017[2013-14]Status: DisposedITAT Chennai08 Jan 2018AY 2013-14

Bench: Shri Abraham P. George]

For Appellant: Shri. B. Sagadevan, IRS, JCIT

Section 36(1)Section 43B

…’’). 2. Ld. Departmental Representative submitted that the disallowance was made for delayed remittances of employees contribution towards ESI and PF. According to him, by virtue of judgment of Hon’ble Apex Court in the case of CIT vs. Alom Extrusions Ltd, 319 ITR 306 such claim could not be allowed. ITA No. 2344/Mds/2017. :- 2 -: 3. Per contra, ld. Authorised Representative submitted that delayed remittances towards ESI and PF was eligible for deduction by virtue of judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. M/s. Industrial Security & Intelligence India Pvt. Ltd (Tax Case (Appe…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 436/CTK/2017[2012-13]Status: DisposedITAT Cuttack28 Dec 2017AY 2012-13

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR

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

…ion (2) of Section 24 (x) read with Section 36 (1) (va) of the Act for disallowing the same. 11. In support of the aforesaid stand, learned counsel for the appellant relies upon a decision of the Supreme Court in the case of CIT v. Alom Extrusions Ltd. [20091 319 ITR 306/185 Taxman 416. following which the Bombay High Court in the case of CIT v. Ghatge Patil Transports Ltd. [2014] 368 ITR 749/228 Taxman 340/53 taxmaim.com 141 and Punjab and Haryana High Court in the case of CIT v. Hernia Embroidery Mills (P.) Ltd. [20141 366 ITR 167/217 Taxman 207/37 taxmann.com 160 (Puni. & Har.) have held that both the employee…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 435/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Dec 2017AY 2011-12

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR

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

ACIT, Chennai vs. Carat Lane Trading Pvt. Ltd., Chennai

In the result, the Revenue’s appeal is dismissed

ITA 213/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Dec 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 213/Mds/2017 "नधा"रण वष"/Assessment Year : 2012-13 Assistant Commissioner Of Income Tax, M/S. Carat Lane Trading Pvt. Ltd., No. 32, Rutland Gate 2Nd Street, Corporate Circle -1(2), Vs. Chennai – 600 034. Khader Nawaz Khan Road, Nungambakkam, Chennai – 600 034. [Pan: Aadcc 1791Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. S. SenthamaraiKannan, Advocate

Section 194CSection 195Section 9Section 9(1)(i)

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 213/Mds/2017 "नधा"रण वष"/Assessment Year : 2012-13 Assistant Commissioner of Income Tax, M/s. Carat Lane Trading Pvt. Ltd., No. 32, Rutland Gate 2nd Street, Corporate Circle -1(2), Vs. Chennai – 600 034. Khader Nawaz Khan Road, Nungambakkam, Chennai – 600 034. [PAN: AADCC 1791Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. ARV Sreenivasan, JCIT…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1616/CHNY/2017[2013-14]Status: DisposedITAT Chennai27 Dec 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14

For Appellant: Shri R. Vijayaraghavan, Advocate

Section 68

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Perfect Stone Ltd., The Income Tax Officer, No. 7, LVR Centre, Seshadri Road, Vs. Corporate Ward - 5(1), Alwarpet, 121, Uthamar Gandhi Salai, Chennai – 600 018. Chennai - 600 034. [PAN: AAACP 1931G…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1615/CHNY/2017[2012-13]Status: DisposedITAT Chennai27 Dec 2017AY 2012-13

For Appellant: Shri R. Vijayaraghavan, Advocate

Section 68

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Perfect Stone Ltd., The Income Tax Officer, No. 7, LVR Centre, Seshadri Road, Vs. Corporate Ward - 5(1), Alwarpet, 121, Uthamar Gandhi Salai, Chennai – 600 018. Chennai - 600 034. [PAN: AAACP 1931G…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1614/CHNY/2017[2011-12]Status: DisposedITAT Chennai27 Dec 2017AY 2011-12

For Appellant: Shri R. Vijayaraghavan, Advocate

Section 68

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Perfect Stone Ltd., The Income Tax Officer, No. 7, LVR Centre, Seshadri Road, Vs. Corporate Ward - 5(1), Alwarpet, 121, Uthamar Gandhi Salai, Chennai – 600 018. Chennai - 600 034. [PAN: AAACP 1931G…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1613/CHNY/2017[2010-11]Status: DisposedITAT Chennai27 Dec 2017AY 2010-11

For Appellant: Shri R. Vijayaraghavan, Advocate

Section 68

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Perfect Stone Ltd., The Income Tax Officer, No. 7, LVR Centre, Seshadri Road, Vs. Corporate Ward - 5(1), Alwarpet, 121, Uthamar Gandhi Salai, Chennai – 600 018. Chennai - 600 034. [PAN: AAACP 1931G…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1612/CHNY/2017[2009-10]Status: DisposedITAT Chennai27 Dec 2017AY 2009-10

For Appellant: Shri R. Vijayaraghavan, Advocate

Section 68

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Perfect Stone Ltd., The Income Tax Officer, No. 7, LVR Centre, Seshadri Road, Vs. Corporate Ward - 5(1), Alwarpet, 121, Uthamar Gandhi Salai, Chennai – 600 018. Chennai - 600 034. [PAN: AAACP 1931G…

Perfect Stone Ltd., Chennai vs. Acitcorporate Circle 5(1), Chennai

In the results, the Revenue’s appeals in ITA Nos

ITA 1611/CHNY/2017[2008-09]Status: DisposedITAT Chennai27 Dec 2017AY 2008-09

For Appellant: Shri R. Vijayaraghavan, Advocate

Section 68

…आयकर अपील"य अ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1610, 1611, 1612, 1613, 1614, 1615 & 1616 /Mds/2017 "नधा"रण वष"/Assessment Years : 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Perfect Stone Ltd., The Income Tax Officer, No. 7, LVR Centre, Seshadri Road, Vs. Corporate Ward - 5(1), Alwarpet, 121, Uthamar Gandhi Salai, Chennai – 600 018. Chennai - 600 034. [PAN: AAACP 1931G…