CIT v. Bharat Hotels Ltd.

410 ITR 417High Court2019#146 most cited

What is CIT v. Bharat Hotels Ltd. authority for?

Employee contributions to provident fund and ESI, if paid beyond the due date prescribed by the respective welfare fund statutes, are not allowed as a deduction under the Income Tax Act.

486

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Bharat Hotels Ltd. · section 36(1)(va) · section 43B · employee contribution deduction · provident fund ESI late payment · due date of fund · disallowance of employee contributions · section 2(24)(x)

Also reported as

103 Taxmann.com 295

Sections most often in play

Section 139(1)Section 143(1)(a)(ii)Section 36(1)(va)Section 43B
Read the full judgment

Issues it is cited on

section 43b(b)section 36(1)(va)section 2(24)(x)section 43bsection 2(24)section 36(1)section 43section 36section 28section 139(1)section 139section 143(1)

Judgments citing CIT v. Bharat Hotels Ltd.

Trutech Constructions Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

ITA 1913/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

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

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee 4 ITA No.1754/Del/2020 & Ors. Cases based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examine…

Uttam Industrial Engineering Private Limited, New Delhi vs. DCIT Circle-25(1), New Delhi

ITA 1911/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

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

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee 4 ITA No.1754/Del/2020 & Ors. Cases based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examine…

Trutuff Facility Management Private Limited, New Delhi vs. DCIT CPC, Bangalore

ITA 1851/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

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

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee 4 ITA No.1754/Del/2020 & Ors. Cases based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examine…

Tech Auto Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

ITA 1831/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

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

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee 4 ITA No.1754/Del/2020 & Ors. Cases based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examine…

Vikas Publishing House Private Limited, New Delhi vs. DCIT CPC, Bengaluru

ITA 1772/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

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

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee 4 ITA No.1754/Del/2020 & Ors. Cases based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examine…

Toshiba Water Solutions & Services Pvt Ltd, New Delhi vs. DCIT Circle-27(2), New Delhi

ITA 1754/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Aug 2022AY 2017-18

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

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee 4 ITA No.1754/Del/2020 & Ors. Cases based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examine…

Hans Rubber & Sports Private Limited, Meerut vs. DCIT, Circle-1, Meerut

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 915/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

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

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examined which are as under: MADRAS HIGH COUR…

Pushpa Sharma, Haryana vs. ITO, Ward-2(1), Faridabad

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1473/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examined which are as under: MADRAS HIGH COUR…

Jayson Industries, Delhi vs. ACIT, Circle-63(1), New Delhi

In the result, Ground No.2 of the appeal of the assessee is allowed

ITA 9595/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Jul 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri A.K. Srivastava, CAFor Respondent: Shri Gurpreet Shah Singh, Sr.DR
Section 2(22)(e)Section 40A(2)(b)

…of business of lending by the lender company. (ii) the ‘substantial business’ need not be ‘main business’ of the assessee in the light of the judgments in the case of CIT vs. Parle Plastic Ltd., (2011) 332 ITR 63 (Mum) and CIT vs. Bharat Hotels Ltd., (2019) 410 ITR 417 (Del). (iii) the assessee firm in itself has neither invested its own funds in the lender company directly or through its partners nor the assessee firm is a shareholder of the lending company and thus the ratio of judgment of Hon’ble Delhi I.T.As. No.4446/Del/2016, 2406/Del/2018, 6440 & 9595/Del/2019 7 High Court in the case of CIT vs. Ankite…

Jayson Industries, New Delhi vs. ITO, Ward- 63(3), New Delhi

In the result, Ground No.2 of the appeal of the assessee is allowed

ITA 6440/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Jul 2022AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri A.K. Srivastava, CAFor Respondent: Shri Gurpreet Shah Singh, Sr.DR
Section 2(22)(e)Section 40A(2)(b)

…of business of lending by the lender company. (ii) the ‘substantial business’ need not be ‘main business’ of the assessee in the light of the judgments in the case of CIT vs. Parle Plastic Ltd., (2011) 332 ITR 63 (Mum) and CIT vs. Bharat Hotels Ltd., (2019) 410 ITR 417 (Del). (iii) the assessee firm in itself has neither invested its own funds in the lender company directly or through its partners nor the assessee firm is a shareholder of the lending company and thus the ratio of judgment of Hon’ble Delhi I.T.As. No.4446/Del/2016, 2406/Del/2018, 6440 & 9595/Del/2019 7 High Court in the case of CIT vs. Ankite…

Jayson Industries, New Delhi vs. ITO, Ward- 63(4), New Delhi

In the result, Ground No.2 of the appeal of the assessee is allowed

ITA 2406/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Jul 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri A.K. Srivastava, CAFor Respondent: Shri Gurpreet Shah Singh, Sr.DR
Section 2(22)(e)Section 40A(2)(b)

…of business of lending by the lender company. (ii) the ‘substantial business’ need not be ‘main business’ of the assessee in the light of the judgments in the case of CIT vs. Parle Plastic Ltd., (2011) 332 ITR 63 (Mum) and CIT vs. Bharat Hotels Ltd., (2019) 410 ITR 417 (Del). (iii) the assessee firm in itself has neither invested its own funds in the lender company directly or through its partners nor the assessee firm is a shareholder of the lending company and thus the ratio of judgment of Hon’ble Delhi I.T.As. No.4446/Del/2016, 2406/Del/2018, 6440 & 9595/Del/2019 7 High Court in the case of CIT vs. Ankite…

M/S. Jayson Industries, Delhi vs. ITO, New Delhi

In the result, Ground No.2 of the appeal of the assessee is allowed

ITA 4446/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Jul 2022AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri A.K. Srivastava, CAFor Respondent: Shri Gurpreet Shah Singh, Sr.DR
Section 2(22)(e)Section 40A(2)(b)

…of business of lending by the lender company. (ii) the ‘substantial business’ need not be ‘main business’ of the assessee in the light of the judgments in the case of CIT vs. Parle Plastic Ltd., (2011) 332 ITR 63 (Mum) and CIT vs. Bharat Hotels Ltd., (2019) 410 ITR 417 (Del). (iii) the assessee firm in itself has neither invested its own funds in the lender company directly or through its partners nor the assessee firm is a shareholder of the lending company and thus the ratio of judgment of Hon’ble Delhi I.T.As. No.4446/Del/2016, 2406/Del/2018, 6440 & 9595/Del/2019 7 High Court in the case of CIT vs. Ankite…

Flying Fabrication, New Delhi vs. ITO, Ward 1(4), Gurgaon

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1545/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jul 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

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

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examined which are as under: MADRAS HIGH COUR…

Rama Roller Flour Mills, Meerut vs. ITO, Ward-1(1)(1), Meerut

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examined which are as under: MADRAS HIGH COUR…

United Exim (P) Ltd, New Delhi vs. DCIT CPC, Bangalore

In the result appeal filed by the Assesses is allowed

ITA 49/DEL/2021[2018-19]Status: DisposedITAT Delhi27 Jul 2022AY 2018-19

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryunited Exim (P) Ltd. Vs. Dcit R-9, Greater Kailash, Cpc, Banglore New Delhi-110048 Pan: Aaacu1824F (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. M Barnwal, Ld. Sr. DR
Section 139Section 139(1)Section 250Section 36(1)(va)Section 43B

…ile upholding the disallowance/addition qua employee’s contributions towards PF, referred the provisions of section 36(1)(va) of the Act and relied upon the judgment passed by the Hon’ble Delhi High Court in the case of CIT Vs. M/s. Bharat Hotels Ltd., [2019] 410 ITR 417 (Del). 5.2 As it appears from the impugned order, the Assessee claimed, because the employee’s contribution qua PF was deposited before the due date of filing of the return of income u/s 139 of the Act, hence no disallowance is warranted. 5.3 On the contrary Ld. DR while relying upon judgment of the Hon’ble High Courts rendered in the case of C…

Faridabad Service Station, Haryana vs. ITO, Ward-30(4), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

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

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examined which are as under: MADRAS HIGH COUR…

Rapid Global Business |Solutions India Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 496/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jul 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2019-20 M/S. Rapid Global Business Solutions India Vs. Assistant Director Of Income Tax, Private Limited, Cpc, 18/7, 1St Floor, Narayan Business Bengaluru. Chambers, Hosur Road, Wilson Garden, Bengaluru – 560 027. Pan : Aaccr 5018 A Appellant Respondent Assessee By : Shri. Joseph Varghese, Advocate Revenue By : Smt. Priyadarshini Baseganni, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.07.2022 Date Of Pronouncement : 18.07.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Joseph Varghese, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…istinction has been accepted viz., CIT v. Gujarat State Road Transport Corpn. [2014] 41 taxmann.com 100/ 366 ITR 170/223 Taxman 398 (Guj.), Popular Vehicles & Services Pvt Ltd v. CIT [2018] 96 taxmann.com 13/257 Taxman 120/406 ITR (Ker), CIT Vs. Bharat Hotels 410 ITR 417 (Delhi). 6. The CIT(A), thereafter held that the amendment to section 36(1)(va) by insertion of explanation 2 and the amendment to section 43B by insertion to explanation 5 by the Finance Bill 2021 was only declaratory / clarificatory in nature and there therefore was applicable with retrospective effect by necessary intendment of deeming nature…

Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 485/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jul 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…istinction has been accepted viz., CIT v. Gujarat State Road Transport Corpn. [2014] 41 taxmann.com 100/ 366 ITR 170/223 Taxman 398 (Guj.), Popular Vehicles & Services Pvt Ltd v. CIT [2018] 96 taxmann.com 13/257 Taxman 120/406 ITR (Ker), CIT Vs. Bharat Hotels 410 ITR 417 (Delhi). 6. The CIT(A), thereafter held that the amendment to section 36(1)(va) by insertion of explanation 2 and the amendment to section 43B by insertion to explanation 5 by the Finance Bill 2021 was only declaratory / clarificatory in nature and there therefore was applicable with retrospective effect by necessary intendment of deeming nature…

Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 484/BANG/2022[2018-19]Status: DisposedITAT Bangalore18 Jul 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…istinction has been accepted viz., CIT v. Gujarat State Road Transport Corpn. [2014] 41 taxmann.com 100/ 366 ITR 170/223 Taxman 398 (Guj.), Popular Vehicles & Services Pvt Ltd v. CIT [2018] 96 taxmann.com 13/257 Taxman 120/406 ITR (Ker), CIT Vs. Bharat Hotels 410 ITR 417 (Delhi). 6. The CIT(A), thereafter held that the amendment to section 36(1)(va) by insertion of explanation 2 and the amendment to section 43B by insertion to explanation 5 by the Finance Bill 2021 was only declaratory / clarificatory in nature and there therefore was applicable with retrospective effect by necessary intendment of deeming nature…

Ravindra Nath Sahni, New Delhi vs. ACIT CPC, New Delhi

ITA 1784/DEL/2020[2019-20]Status: DisposedITAT Delhi13 Jul 2022AY 2019-20

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs Acit, 51, Pashim Marg, Vsant Vihar, Cpc, New Delhi-110057 New Delhi (Appellant) (Respondent) Pan No. Abjps2875D Assessee By : Sh. A. K. Batra, Ca Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Shankar Gupta, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…of Eagle Trans Shipping & Logistics (India) (P.) Ltd. Vs ACIT in ITA No. 324/Del/2017 order dated 25.07.2019 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble High Court of Delhi in the case of CIT Vs. Bharat Hotels Ltd. 410 ITR 417.  Order of ITAT, Delhi in the case of Vedvan Consultants Pvt. Ltd. Vs. DCIT in ITA No. 1312/Del/2020 dated 26.08.2021 wherein the issue has been ruled against the assessee based on the judgments of Hon’ble Madras High Court, Hon’ble Bombay High Court and Hon’ble Kerala High Court. The said orders are examined which are as under: MADRAS HIGH COU…