What is CIT v. Gujarat State Road Transport Corpn authority for?

Employees' contributions to provident fund or other welfare funds are deductible under section 36(1)(va) only if paid by the due date specified in the respective welfare fund enactments, and section 43B does not extend this period to the income tax return filing due date under section 139(1).

Which sections of the Income Tax Act does CIT v. Gujarat State Road Transport Corpn come up under?

It is most often cited in judgments turning on Section 1961, Section 43B, Section 115BBE, Section 142(1), Section 143(3), Section 263.

CIT v. Gujarat State Road Transport Corpn (41 Taxmann.com 100)

Q: How many judgments cite CIT v. Gujarat State Road Transport Corpn?

540 judgments on BharatTax cite CIT v. Gujarat State Road Transport Corpn (41 Taxmann.com 100), spanning 2015 to 2025.

M/S. Rasna Pvt. Ltd., Ahmedabad vs. The DCIT, Circle-3(1)(2), Ahmedabad

Appeal of the assessee stands dismissed

ITA 1528/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14

For Appellant: Shri P.F. Jain, A.RFor Respondent: Dr. Shyam Prasad, Sr. D.R

Section 143(2)Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member ITA No. 1528 /Ahd/2017 Assessment Year 2013-14 Rasna Pvt. Ltd. The Dy. CIT, Opp. Sears Tower, Circle-3(1)(2), Gulbai Tekra, Vs Ahmedabad Panchvati, Ahmedabad (Respondent) PAN: AAACW4408M (Appellant) ITA No. 2870 /Ahd/2017 Assessment Year 2014-15 Rasna Pvt. Ltd. The Dy. CIT, Opp. Sears Tower, Circle-3(1)(2), Gulbai Tekra, Vs Ahmedabad Panchvati, Ahmedabad (Respondent) PAN: AAACW4408M (Appellant) Assessment Year 2015-16 I.T.A Nos. 15…

The DCIT, Circle-8, Ahmedabad vs. Sintex Industries Ltd., Ahmedabad

In the result, appeal ITAs 2786/Ahd/2014, 1416/Ahd/2018, and 1417/Ahd/2018 filed by revenue are dismissed and appeal ITA No

ITA 2786/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad08 Apr 2021AY 2011-12

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Vinod Tanwani, CIT-D.R

Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1 2786/Ahd/2014 2011-12 The DCIT, Cir-8, Sintex Industries Ltd., A’bad A’bad 2 2702/Ahd/2014 2011-12 Sintex Industries The DCIT, Cir-8, Ltd., A’bad A’bad 3 1416/Ahd/2018 2013-14 The DCIT, Cir- Sintex Industries Ltd., 4(1)(1), A’bad A’bad 4 1417/Ahd/2018 2014-15 The DCIT, Cir- Sintex Industries Ltd., 4(1)(1), A’bad A’bad PAN NO: AADCS0858E Revenue by: Shri Vinod Tanwani, CIT-D.R. Assessee…

Zenitex, Surat vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 226/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.147 & 234/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The DCIT, CPC, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BGYPS2563M (Appellant) (Respondent) आयकरअपीलसं./ITA No.150/SRT/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The DCIT, CPC, 75-1 and 75-2, GIDC, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखास…

Laxminarayan Synthetics, Surat vs. DCIT, Circle- 2(1)(1), Surat

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 201/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.147 & 234/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The DCIT, CPC, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BGYPS2563M (Appellant) (Respondent) आयकरअपीलसं./ITA No.150/SRT/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The DCIT, CPC, 75-1 and 75-2, GIDC, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखास…

Essar Steel Logestics Limited, Surat vs. Dy. CIT Circle 1(1))1), Surat

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

ITA 695/SRT/2018[2014-15]Status: DisposedITAT Surat25 Mar 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.695/Srt/2018 िनधा"रण वष"/Assessment Year: 2014-15 Essar Steel Logistics Limited, Vs Dy.Commissioner Of 27 Km Hazira, Surat Road, . Income Tax, [Circle- Hazira, Surat. 1(1)(1)], Surat. [Pan: Aadce 3876 A] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से /Assessee By Shri Rajesh Bhanwala – Ca राज"कीओर से /Revenue By Ms. Usha Shrote – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 24.03.2021 उद्घोषणा की तारीख/Pronouncement On: 25.03.2021 आदेश /O R D E R Per Pawan Singh: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-1, Surat, Hereinafter Referred As “Ld.Cit(A)” Dated 27.08.2018 For The A.Y.2014-15. The Assessee Raised The Following Grounds Of Appeal: “1. On The Facts & In Circumstances Of The Case & In Law On The Subject, Assessing Officer Has Erred In Making Addition Of Rs.12,45,026/- U/S. 36(1)(Va) On Account Of Employees Pf Contribution. 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, Assessing Officer Has Erred In Making Addition Of Rs.86,75,510/- On Account Of Undisclosed Receipt In Case Of Short Claim Of Tds Of Rs.1,73,511/-.

Section 36(1)(va)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.695/SRT/2018 िनधा"रण वष"/Assessment Year: 2014-15 Essar Steel Logistics Limited, Vs Dy.Commissioner of 27 KM Hazira, Surat Road, . Income Tax, [Circle- Hazira, Surat. 1(1)(1)], Surat. [PAN: AADCE 3876 A] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से /Assessee by Shri Rajesh Bhanwala – CA राज"कीओर से /Revenue by Ms. Usha Shrote – Sr.DR सुनवाई की तारीख/ Date of hearing: 24.03.2021 उद्…