CIT v. Gujarat State Road Transport Corpn

41 Taxmann.com 100High Court2014#118 most cited

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).

540

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Gujarat State Road Transport Corpn · Section 43B · Section 36(1)(va) · employees contribution to PF · welfare funds due date · allowable deduction · income tax return filing date · Section 2(24)(x) · provident fund payment · EssaeTeraoka distinguishing

Sections most often in play

Section 1961Section 43BSection 115BBESection 142(1)Section 143(3)Section 263Section 69ASection 69B

Issues it is cited on

section 158besection 43b(b)employees contribution to pfclarificatory amendmentsection 113section 92fsection 2(24)(x)retrospective amendmentsection 36(1)(va)section 43bsection 158bbsection 2(24)

Judgments citing CIT v. Gujarat State Road Transport Corpn

Ascent Industrial Estate, Silvassa vs. Dy.CIT Circle-Vapi, Vapi

In the result, appeal of the assessee is dismissed

ITA 4/SRT/2017[2013-14]Status: DisposedITAT Surat01 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Ble(Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.4/Srt/2017 "नधा"रण वष"/Assessment Year: 2013-14 Ascent Meditech Ltd., Vs. Dy.Commissioner Of Survey No.678/13, 1St Floor, Income Tax, Sai Industrial Estate, Vapi Circle, Vapi. Phase-2, Naroli, Silvassa. [Pan: Aakca 6302 L] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Parlimalsinh B.Parmar – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 143(3)Section 2(24)(x)Section 234ASection 271(1)(c)Section 36(1)(v)Section 36(1)(va)Section 43B

…आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Court Virtual Hearing) आ.अ.सं./I.T.A No.4/SRT/2017 "नधा"रण वष"/Assessment Year: 2013-14 Ascent Meditech Ltd., Vs. Dy.Commissioner of Survey No.678/13, 1st Floor, Income Tax, Sai Industrial Estate, Vapi Circle, Vapi. Phase-2, Naroli, Silvassa. [PAN: AAKCA 6302 L] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Parlimalsinh B.Parmar – AR राज"वक"ओरसे /Revenue by Mrs. Anupam Singla – Sr.DR सुनवाईकी…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1362/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14) DCIT, Circle-13(2), Kolkata Vs. M/s Shradha Agencies Pvt. Ltd. Mouza-22, Moulana Abdul Kalam Azad Road, Howrah-711110 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHCS 6372 F (Appellant) .. (Respondent) Appellant by : Shri Dhrubajyoti Roy, JCIT Respondent by :Ankita Manek, ACA सुनवाईक"तार"ख/ Date of Hearing : 15/01/2020 घोषणाक"तार"ख/Date of Pronouncement : 12/06/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM: The captioned appeal filed by the…

The Asstt. Commissioner of Income Tax, Vapi Circle, Vapi vs. M/S. Mitsu Limited, Daman

In the result, the appeal of the Revenue is dismissed

ITA 3510/AHD/2016[2000-01]Status: DisposedITAT Surat04 May 2020AY 2000-01

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

…Page 1 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 आयकर अपीलीय अिधकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANDIP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER V. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/s. Mitsu Limited, V. Assistant d/2006 03 304/2, IInd Phase, Commissioner of GIDC, Vapi 396195 Income Tax-Vapi PAN: AACCM 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/s. Mitsu Limited, d/2006 03 Commissioner of…

M/S. Mitsu Private Limited, Vapi vs. The ACIT, Vapi Circle, Vapi

In the result, the appeal of the Revenue is dismissed

ITA 1000/AHD/2016[2002-03]Status: DisposedITAT Surat04 May 2020AY 2002-03

Bench: Shri Sandip Gosain & Shri O. P. Meenav. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2006 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/S. Mitsu Limited, D/2006 03 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q Co.No.1 2002- M/S. Mitsu Limited, V. Assistant 3 84/Ahd/ 03 304/2, Iind Phase, Commissioner Of 2006 Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 4 1672/Ah 2003- M/S. Mitsu Limited, V. Assistant D/2006 04 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 5 1764/Ah 2003- Assistant V. M/S. Mitsu Limited, D/2006 04 Commissioner Of 304/2, Iind Phase, Income Tax-Vapi Gidc, Vapi 396195 Circle, Vapi Pan: Aaccm 2764 Q 6 1000/Ah 2002- M/S. Mitsu Limited, V. Assistant D/2016 03 304/2, Iind Phase, Commissioner Of Gidc, Vapi 396195 Income Tax-Vapi Pan: Aaccm 2764 Q Circle, Vapi 7 3510/Ah 2000- Assistant V. M/S. Mitsu Limited, D/2016 01 Commissioner Of Page 2 Of 83 Mitsu Ltd. V. Acit- Vapi/I.T.A. No.1671-1371,Co-184,1672-1764,1614 &1000/Ahd/2006/A.Y.02-03,03-04,06-07.02-03 Income Tax-Vapi 304/2, Iind Phase, Circle, Vapi Gidc, Vapi 396195 Pan: Aaccm 2764 Q

Section 143

…Page 1 of 83 Mitsu Ltd. v. ACIT- Vapi/I.T.A. No.1671-1371,CO-184,1672-1764,1614 &1000/AHD/2006/A.Y.02-03,03-04,06-07.02-03 आयकर अपीलीय अिधकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANDIP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER V. ""यथ"/Respondent आ.अ.सं././././I "नधा"र अपीलाथ" Appellant S .T.A No. ण N वष"/A Y: 1 1671/Ah 2002- M/s. Mitsu Limited, V. Assistant d/2006 03 304/2, IInd Phase, Commissioner of GIDC, Vapi 396195 Income Tax-Vapi PAN: AACCM 2764 Q Circle, Vapi 2 1371/Ah 2002- Assistant V. M/s. Mitsu Limited, d/2006 03 Commissioner of…

Inject Care Parenterals Pvt. Ltd., Vapi vs. DCIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 739/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad23 Jan 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 739/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 Inject Care Parenterals Pvt. Ltd., D.C.I.T., Plot No.130, Gidc, Vs. Circle-2(1)(1), Vapi, Ahmedabad. Gujarart.

For Appellant: Shri Manish J. Shah, A.RFor Respondent: Shri Dileep Kumar, Sr.D.R
Section 139(1)Section 143(3)Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(v)Section 37Section 43B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 739/AHD/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 Inject Care Parenterals Pvt. Ltd., D.C.I.T., Plot No.130, GIDC, Vs. Circle-2(1)(1), Vapi, Ahmedabad. Gujarart. PAN: AABCI0232J (Applicant) (Respondent) Assessee by : Shri Manish J. Shah, A.R Revenue by : Shri Dileep Kumar, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 26/11/2019 घोषणा क" तार"ख /Date of Pronouncement: 23/01/2020 आदेश/O R D E R PER WASEEM AHMED, ACCOUN…

Premier Agencies, Hyderabad vs. ACIT, Circle-5(1), Hyderabad

In the result, assessee’s appeal is allowed

ITA 232/HYD/2017[2009-10]Status: DisposedITAT Hyderabad17 Jan 2020AY 2009-10

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10

For Appellant: Sri Tej Prakash ToshniwalFor Respondent: Smt. N. Swapna, DR
Section 143(3)Section 148Section 36(1)(va)

…e Bank A/c. He placed reliance upon the decision of the Hon'ble Supreme Court in the case of CIT vs. Vinay Cement, while the learned DR relied upon the decision of the Hon'ble Gujarat High Court in the case of CIT vs. Gujarat Road Transport Corporation (2014) 41 Taxmann.com 100 (Guj.) and the Hon'ble Kerala High Court in the case of CIT vs. Merchem Ltd (2015) 61 TAxmann.com 119 (Ker.) and the decision of the Hon'ble Madras High Court in the case of Unifac Management Page 4 of 6 ITA No 232 of 2017 Premier Agencies Hyderabad. Services (India) (P) Ltd vs. Dy. CIT reported in (2018) 100 Taxmann.com 244 (Mad.) wher…

Raychem Rpg P.Ltd, Mumbai vs. Asst CIT Cir 7(2), Mumbai

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

ITA 4329/MUM/2018[2011-12]Status: DisposedITAT Mumbai13 Dec 2019AY 2011-12

Bench: Shri G. Manjunatha & Shri Ravish Soodraychem Rpg Pvt.Ltd. Vs. Addl.Cit, Range-7(2) Rpg House, 463 Aaykar Bhawan Dr. Annie Besant Road, M.K.Road Worli,Mumbai-400 030 Mumbai-400 020 Pan/Gir No.Aaacr8032L (Appellant) .. Respondent)

Section 145Section 145ASection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER Raychem RPG Pvt.Ltd. Vs. Addl.CIT, Range-7(2) RPG House, 463 Aaykar Bhawan Dr. Annie Besant Road, M.K.Road Worli,Mumbai-400 030 Mumbai-400 020 PAN/GIR No.AAACR8032L (Appellant) .. Respondent) Revenue by Smt.Jyothilakshmi Nayak, Sr.AR (Addl, CIT) Assessee by Shri. Manish V. Shah & Ms. Niyanta Mehta, AR’s Date of Hearing 10/12/2019 Date of Pronouncement 13/12/2019 आदेश / O R D E R आदेश आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the assessee is directed against, t…

Shell & Pearl Ceramics Limited, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-8, Ahmedabad

In the result, appeal filed by the Assessee is partly allowed

ITA 66/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri S. N. Shah, A.RFor Respondent: Shri L. P. Jain, Sr. D.R
Section 115JSection 14ASection 40A(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 66/AHD/2017 (Assessment Year: 2011-12) Shell & Pearl Ceramics V/S DCIT, Circle-8, Ltd. ( Now named as Shell Ahmedabad [Now & Pearl Porcellano Ltd.), Circle4(1)(1), Ahmedabad] 207, Sarthik-II, Opp. Rajpath Club, S.G. Highway, Ahmedabad (Appellant) (Respondent) PAN: AAGCS 5293B Appellant by : Shri S. N. Shah, A.R. Respondent by : Shri L. P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 24 -09-2019 Date of Pronouncement : 29 -11-2019 PER MAHAVIR…

Karnavati Polyster Pvt. Ltd., Ahmedabad vs. The Deputy. Commissioner of Income Tax, Circel-2(1)(2), Ahmedabad

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

ITA 2344/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad28 Nov 2019AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.2344/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2014-2015 Karnavati Polyester Pvt. Ltd., D.C.I.T, B/H Cozy Hotel, Circle-2(1)(2), Vs. Ranipurpatia Bus Stand, Ahmedabad. Narol-Sarkhej Highway, Ahmedabad-382441. Pan: Aabck4806G

Section 147Section 31Section 32Section 33(4)Section 34Section 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2344/AHD/2017 "नधा"रण वष"/Asstt. Year: 2014-2015 Karnavati Polyester Pvt. Ltd., D.C.I.T, B/H Cozy Hotel, Circle-2(1)(2), Vs. RanipurPatia Bus Stand, Ahmedabad. Narol-Sarkhej Highway, Ahmedabad-382441. PAN: AABCK4806G (Applicant) (Respondent) : Assessee by Shri A.L. Thakkar, A.R : Shri L.P. Jain, Sr.DR Revenue by सुनवाई क" तार"ख/Date of Hearing : 24/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 28/11/2019 आदेश/O…

Selva Gold Covering Pvt. Ltd., Coimbatore vs. DCIT, Coimbatore

In the result, the Revenue's appeal is dismissed

ITA 693/CHNY/2017[2013-14]Status: DisposedITAT Chennai25 Nov 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2013-14

For Appellant: Ms.R.Anitha, JCITFor Respondent: 11.11.2019
Section 139(1)Section 143(3)Section 2(24)(x)Section 36Section 43B

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा(रण वष( /Assessment Year: 2013-14 v. M/s.Selva Gold Covering Pvt. Ltd., The Deputy Commissioner of No.1127, Ribbon Building, Income-tax, Big Bazaar Street, Corporate Circle-2, Coimbatore-641 001. Coimbatore-641 018. [PAN: AADCS0688Q] (अपीलाथ+/Appellant) (,-यथ+/Respondent) : Mr.N.Arjunraj , Adv. अपीलाथ+ क. ओर से/ Appellant by : Ms.R.Anitha, JCIT ,-यथ+ क. ओर से /Re…

Autoline Industries Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeal of the assessee in ITA No

ITA 970/PUN/2017[2012-13]Status: DisposedITAT Pune21 Nov 2019AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 970 & 2983/Pun/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Autoline Industries Limited. S. No.313-314 & 320-323, Nanewarwadi, Chakan, Pune-410501. Pan : Aabca4534D .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri Sharad Shah &For Respondent: Shri T. Vijaya Bhaskar Reddy, CIT
Section 115JSection 14Section 14A

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA Nos. 970 & 2983/PUN/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Autoline Industries Limited. S. No.313-314 & 320-323, Nanewarwadi, Chakan, Pune-410501. PAN : AABCA4534D .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Sharad Shah & Shri Rohit Japadiya Revenue by : Shri T. Vijaya Bhaskar Reddy, CIT सुनवाई की तारीख / Date of Hearing…

Autoline Industries Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(1), Pune

In the result, appeal of the assessee in ITA No

ITA 2983/PUN/2017[2013-14]Status: DisposedITAT Pune21 Nov 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 970 & 2983/Pun/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Autoline Industries Limited. S. No.313-314 & 320-323, Nanewarwadi, Chakan, Pune-410501. Pan : Aabca4534D .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri Sharad Shah &For Respondent: Shri T. Vijaya Bhaskar Reddy, CIT
Section 115JSection 14Section 14A

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA Nos. 970 & 2983/PUN/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Autoline Industries Limited. S. No.313-314 & 320-323, Nanewarwadi, Chakan, Pune-410501. PAN : AABCA4534D .......अऩीऱाथी / Appellant बिाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Sharad Shah & Shri Rohit Japadiya Revenue by : Shri T. Vijaya Bhaskar Reddy, CIT सुनवाई की तारीख / Date of Hearing…

DCIT., Circle-4(1)(1), Ahmedabad vs. Urmin Products Pvt.Ltd., Ahmedabad

In the result, the appeal of the revenue and cross objection filed assessee both are dismissed

ITA 1614/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad19 Nov 2019AY 2012-13
For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri Vidhut Trivedi, Sr. D.R
Section 143(3)Section 2(24)(x)Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 1614 /Ahd/2017 & CO No. 50/Ahd/2018 Assessment Year 2012-13 The DCIT, Urmin Products Pvt. Ltd. Circle-4(1)(1), 48, Changodar Industrial Ahmedabad Vs Estate, Nr. Besan Factory (Appellant/Respondent) Sarkhej-Bavla Road, Changodar Ta. Sanand- 382213 PAN: AAACU4489Q (Respondent/Cross Objector) Revenue by: Shri Vidhut Trivedi, Sr. D.R. Assessee by: Shri Aseem L. Thakkar, A.R. Date of hearing : 21-10-2019 Date of pronouncement : 19-11-2019 आदेश/ORDER PER : AMA…

M/S. Hitkari Packaging Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(1)(3), Vadodara

In the result, appeal filed by the Assessee is partly allowed

ITA 1005/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Anil R. Shah and Kinjal Shah, ARFor Respondent: Shri N.K. Goel, Sr. D.R
Section 36Section 36(1)(va)Section 68

…ties disallowed an amount of Rs. 24051/-. 10. Now assessee has come before us. 11. In our considered opinion, this ground of appeal is against the assessee in view of the Hon’ble Jurisdictional High Court order in the matter of GSRTC (2014) 4 . A.Y. 2012-13 41 Taxmann.com 100 wherein in similar circumstances disallowances were confirmed by the Hon’ble High Court. 12. Now we come next ground relating to disallowance of Rs. 13644/- being interest on TDS paid by the appellant. 13. Ld. A.R. stated that that she does not want to press the ground on account of smallness of amount. 14. In the result, appeal filed b…

Khimji K.D. Sons Pvt. Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

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

ITA 269/CTK/2018[2014-15]Status: DisposedITAT Cuttack01 Oct 2019AY 2014-15

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.269/Ctk/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. Dcit, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar Pin-751007 स्थायी ऱेखा सं./ Pan No. : Aabck 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Bivek Mohanty, ARFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 143(3)Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.269/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. DCIT, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar PIN-751007 स्थायी ऱेखा सं./ PAN No. : AABCK 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri Bivek Mohanty, AR राजस्व की ओर से /Revenue by : Shri Subhe…

Tax Tech India Pvt.Ltd., Gandhinagar vs. The DCIT, Gandhinagar Circle, Gandhinagar

In the result, the appeal of the assessee is dismissed

ITA 1770/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2015-16

Bench: Shri Mahavir Prasad&Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 1770/Ahd/2018 ("नधा"रण वष" / Assessment Year: 2015-16) Tax Tech India Pvt. Ltd. Dy. Cit बनाम/ Gandhinagar Circle Kh-0 North Star Building, Vs. 4Th Floor, Block No. 14 Sargashan Corss Road, Udyog Bhavan, Sector-11 Sarkhej Gandhinagar Gandhinagar Highway, Gandhinagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aab Ct8 854 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Shri Mudit Nagpal, Sr. DRFor Respondent: 16/09/2019
Section 143(3)Section 36Section 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER &SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1770/Ahd/2018 ("नधा"रण वष" / Assessment Year: 2015-16) Tax Tech India Pvt. Ltd. Dy. CIT बनाम/ Gandhinagar Circle Kh-0 North Star Building, Vs. 4th Floor, Block No. 14 Sargashan Corss Road, Udyog Bhavan, Sector-11 Sarkhej Gandhinagar Gandhinagar Highway, Gandhinagar "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAB CT8 854 B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri S. A. Sukhadia & CO., AR अपीलाथ"…

Milind Gupta, Bhubaneswar vs. ITO, Ward-5(2), Bhubaneswar

In the result, appeal for the assessment year 2013-14 is partly

ITA 382/CTK/2017[2013-14]Status: DisposedITAT Cuttack27 Sept 2019AY 2013-14

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri Jagabandhu Sahu/Goutam Sahu, ARFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.382 & 383/CTK/2017 Assessment Years : 2031-14 & 2014-15 Milind Gupta,N-2/160, IRC Vs. ITO, Ward 5(2), Bhubaneswar Village, Nayapalli, Bhubaneswar. PAN/GIR No.AAUPG 8639 F (Appellant) .. ( Respondent) Assessee by : Shri Jagabandhu Sahu/Goutam Sahu, AR Revenue by : Shri Subhendu Dutta, DR Date of Hearing : 08/08/ 2019 Date of Pronouncement : 27/09/ 2019 O R D E R Per C.M.Garg,JM These are appeals filed by the assessee against the separate orders both d…

M/S. Surendranagar District Co-Op. Milk Producers Union Ltd., Surendranagar vs. The DCIT, Surendranagr Circle, Surendranagar

Appeal of the assessee is dismissed

ITA 262/RJT/2018[2012-13]Status: DisposedITAT Rajkot20 Sept 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Jitender Kumar, DR
Section 194JSection 36Section 40Section 40A(3)Section 43BSection 48Section 80P(2)(b)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT "ी राजपाल यादव, "या"यक सद"य एवं "ी वसीम अहमद, लेखा सद"य के सम"। BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/s.Surendranagar District D.C.I.T, Co-op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAS8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri…

The ITO, Ward-2(2), Jamnagar vs. Smt. Shitalben Saurabh Vora, Jamnagar

Appeal of the assessee is dismissed

ITA 651/RJT/2014[2003-04]Status: DisposedITAT Rajkot20 Sept 2019AY 2003-04

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Jitender Kumar, DR
Section 194JSection 36Section 40Section 40A(3)Section 43BSection 48Section 80P(2)(b)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT "ी राजपाल यादव, "या"यक सद"य एवं "ी वसीम अहमद, लेखा सद"य के सम"। BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/s.Surendranagar District D.C.I.T, Co-op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAS8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri…

Marudhar Polycot (India) Pvt. Ltd., Ahmedabad vs. The Dy. CIT. Circle-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2868/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad17 Sept 2019AY 2014-15

Bench: Shri O. P Meena & Ms. Madhumita Royआ.अ.सं/.I.T.A No.2868/Ahd/2017 िनधा"रण वष"/Assessment Year:2014-15 बनाम M/S. Marudhar Polycot (India) Deputy Commissioner Of Vs. Pvt. Ltd. , 406 Dwarkesh Income Tax, Circle- 2(1)(2) Complex , 4Th Floor , Opp. Navjivan Trust Building, Patel Vas, Mithakhali Gam, Ashram Road Mithakhali Ahmedabad 380 009 Ahmedabad 380006 Pan: Aadcm 8286 G अपीलाथ" Appellant ""यथ"/Respondent

Section 2Section 28Section 36(1)(va)Section 43B

…Marudhar Polycot (India) Pvt. Ltd. v. DCIT-2(1)(2) Ahmedabad /I.T.A.No.2868/AHD/2017/A.Y. 14-15 1 आयकर अपील"य अ"धकरण, अहमदाबाद “C” "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD BEFORE SHRI O. P MEENA, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2868/AHD/2017 िनधा"रण वष"/Assessment Year:2014-15 बनाम M/s. Marudhar Polycot (India) Deputy Commissioner of Vs. Pvt. Ltd. , 406 Dwarkesh Income Tax, Circle- 2(1)(2) Complex , 4th Floor , Opp. Navjivan Trust Building, Patel Vas, Mithakhali Gam, Ashram Road Mithakhali Ahmedabad 380 009 Ahmedabad 380006 PAN: AADCM 8286 G…