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

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.

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 1961 Section 43B Section 115BBE Section 142(1)Section 143(3)Section 263 Section 69A Section 69B

Issues it is cited on

section 158be section 43b(b)employees contribution to pf clarificatory amendment section 113 section 92f section 2(24)(x)retrospective amendment section 36(1)(va)section 43b section 158bb section 2(24)

Judgments citing CIT v. Gujarat State Road Transport Corpn

Shree Krishna Keshav Laboratories Ltd., Ahmedabad vs. Dy.Commissioner of Income Tax, Circle-8, Ahmedabad

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

ITA 917/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Sept 2018AY 2011-12

Bench: Shri Pramod Kumar & Shri Mahavir Prasad)

For Appellant: Shri P. B. Parmar, ARFor Respondent: Shri S. K. Dev, Sr. D.R

Section 139(1)Section 139(3)

…d there under or under any standing order;- award, contract of service or otherwise. . Further, the Hon'ble High Court of Gujarat has decided this issue in favour of revenue in the latest judgment in the case of Gujarat State Road Transport Corporation [2014] 41 Taxmann.com 100 (Gujarat). 3.5 In this case, since the assessee failed to deposit the employees' contribution of Rs. 19,11,719/- before the due date, the said amount constitutes the income of the assessee as per the provisions of section 2(24)(x) but the assessee is not eligible for deduction u/s.36(1)(va) of the Act. Accordingly, an amount Of Rs.l9,11,71…

Mjb India Industrial Repairs Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-2(1)(4), Ahmedabad

In the result, the appeal is partly allowed in the terms indicated above

ITA 876/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad14 Sept 2018AY 2012-13

Bench: Shri Pramod Kumar] Assessment Year : 2012-13 Mjb India Industrial Repairs Pvt Ltd ......…………......Appellant 22, Dhara Centre, Vijay Char Rasta, Navrangpura, Ahmedabad-380 009 [Pan : Aaecm 5416 F] Vs. Income Tax Officer .......................Respondent Ward 2 (1)(4), Ahmedabad

Section 143(3)

…SMC-ITA No. 876/Ahd/2016 MJB India Industrial Repairs Pvt Ltd Vs. ITO AY : 2012-13 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [ Before Shri Pramod Kumar, Accountant Member ] Assessment Year : 2012-13 MJB India Industrial Repairs Pvt Ltd ......…………......Appellant 22, Dhara Centre, Vijay Char Rasta, Navrangpura, Ahmedabad-380 009 [PAN : AAECM 5416 F] Vs. Income Tax Officer .......................Respondent Ward 2 (1)(4), Ahmedabad Appearances by: GC Pipara, for the appellant VK Singh, for the respondent Date of concluding the hearing : 20.06.2018 Date of pronouncing the order : 14.0…

Mitali Creation Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-1(3), Now Ward-1(1)(3), Surat

In the result, the appeal of the assessee is dismissed

ITA 2121/AHD/2015[2012-13]Status: DisposedITAT Surat24 Aug 2018AY 2012-13

Bench: C .M. Garg, Jm & O. P. Meena, Am

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

…Mitali Creation Pvt. Ltd. v. ITO1(1)(3)Surat /I.T.A. No.2121 /Ahd/2015/A.Y.12-13 Page 1 of 6 INCOM TAX APPELLATE TRIBUNAL –SURAT-BENCH-SURAT BEFORE C .M. GARG, JM & O. P. MEENA, AM I.T.A No.2121/Ahd/2015 िनधा"रण वष"/Assessment Year : 2012-13 M/s. Mitali Creation Pvt. Ltd. , V Income Tax Officer Block No. 135, Plot No. 94-105, . Ward 1(1)(3) Surat Ashirwad Industrial Estate Near Venus Mall Tatithaiya Tal-Palsana Surat 393325 PAN: AAGCM 0628 K Appellant Respondent Assessee by Shri Ramesh Malapani, CA Revenue by Shri P.S. Chaudhary, Sr. D.R. Date of hearing 05.09.2018 Date of pronouncement 07.09.2018 ORDER PER O.…

Gujarat Fluorochemicals Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara

In the result, both appeals of the assessee are partly allowed

ITA 805/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 & Asst.Year : 2013-2014

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR

Section 115JSection 143(2)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 AND Asst.Year : 2013-2014 Gujarat Fluorochemicals Ltd. Vs. DCIT, Cir.1(1)(1) 2nd Floor, ABS Tower Vadodara. Old Padra Road Vadodara 390 007. PAN : AAACG 6725 H अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar and Shri Parin Shah, AR Revenue by : Shri O.P. Vaishnav, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2018 घोषणा…

Gujarat Flurochemicals Limited., Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

In the result, both appeals of the assessee are partly allowed

ITA 2744/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Aug 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.805/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 & Asst.Year : 2013-2014

For Appellant: Shri S.N. Soparkar and Shri Parin Shah, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR

Section 115JSection 143(2)Section 143(3)Section 14A

Mehta Cad Cam Syatems Pvt Ltd., Ahmedabad vs. ACIT, Circle-2(1)(2), Ahmedabad

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

ITA 418/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad18 Jul 2018AY 2013-14

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 418/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14) Mehta Cad Cam System Pvt. Acit, बनाम/ Ltd., Circle – 2(1)(2), Vs. 4-5, Second Floor, Sumel Ahmedabad. Complex, Opp: Gnfc Info Tower, Sg Highway, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccm 4397 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri T. P. Hemani, A.R. अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri Prasoon Kabra, Sr.D.R.

For Respondent: Shri Prasoon Kabra, Sr.D.R

Section 234ASection 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘LkLkLkLkh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD lnL; ds le{kA LoZJh LoZJh olhe vgen LoZJh LoZJh olhe vgen olhe vgen] ys[kk lnL; ,oa olhe vgen ] ys[kk lnL; ,oa ] ys[kk lnL; ,oa Ek/kqferk jkW; ] ys[kk lnL; ,oa Ek/kqferk jkW; Ek/kqferk jkW;] U;kf;d Ek/kqferk jkW; ] U;kf;d ] U;kf;d lnL; ds le{kA ] U;kf;d lnL; ds le{kA lnL; ds le{kA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SMT MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 418/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14) Mehta CAD CAM System Pvt. ACIT, बनाम/ Ltd., Circle – 2…

Shri Shashikumar S. Mishra, Bharuch vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, the appeal of the assessee is dismissed

ITA 2769/AHD/2014[2011-12]Status: DisposedITAT Surat18 Jun 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2769/Ahd/2014/Srt िनधा"रण वष"/Assessment Year :2011-12 Shri Sashi Kumar Mishra, Vs. Deputy Commissioner Of A/7, Ashirwad Nagar Society Income-Tax, Circle – Bholav, Bharuch 392001 Bharuch Pan:Aoqpm 4008 N अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 2(24)Section 36(1)Section 36(1)(va)Section 43B

…Shashi Kumar Mishra v. DCIT-Bharuch/I.T.A. No.2769/Ahd/2014/A.Y.:11-12 Page 1 of 6 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 2769/Ahd/2014/SRT िनधा"रण वष"/Assessment Year :2011-12 Shri Sashi Kumar Mishra, Vs. Deputy Commissioner of A/7, Ashirwad Nagar Society Income-Tax, Circle – Bholav, Bharuch 392001 Bharuch PAN:AOQPM 4008 N अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee by NONE Shri J. K.…

Siddheshwar Sahakari Sakhar Karkhana Ltd., Aurangabad vs. Assistant Commissioner of Income-Tax

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

ITA 172/PUN/2016[2011-12]Status: DisposedITAT Pune26 Mar 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri Pramod ShingteFor Respondent: Shri Achal Sharma, Addl.CIT

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे "यायपीठ पुणे "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे पुणे म"म"म"म" पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सु"ी सुषमा सु"ी सुषमा चावला चावला, "याियक "याियक सद"य सद"य एवं एवं "ी "ी डी डी. क"णाकरा क"णाकरा राव राव, लेखा लेखा सद"य सद"य केकेकेके सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला "याियक "याियक सद"य सद"य एवं एवं "ी "ी डी डी क"णाकरा क"णाकरा राव राव लेखा लेखा सद"य सद"य सम" सम" BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.172/PUN/201…

Shree Kaprecherya Manpower Services, Raigad vs. Income-Tax Officer

In the result, appeal of the assessee is allowed

ITA 2091/PUN/2016[2010-11]Status: DisposedITAT Pune23 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri Kiran SanmaniFor Respondent: Shri Anil Kumar Chaware

Section 139Section 139(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण पुणे "यायपीठ “एक-सद"य” मामला पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सु"ी सुषमा चावला, "या"यक सद"य, एवं "ी डी. क"णाकरा राव , लेखा सद"य, के सम"। BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपील सं./ ITA No.2091/PUN/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/s. Shree Kaprecherya Manpower Services, G.P Chawl, House No. 4, Opp. Aditya Birla, Taloja MIDC, Tal- Panvel, Raigad. PAN : ABJFS7049H .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Panvel. ……""यथ" / Respondent Appellant by : Shri Kiran Sanmani Respondent by :…

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

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.435&436/CTK/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) M/s Kalinga Institute of Training Vs. ITO, Ward-1 Balasore For Security & Consultancy Services, Brit Market Complex, 2nd Floor, Block-C, O.T. Road, Balasore-756001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAIFX 6549 E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की…

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

Corrtech Energy Ltd., (Formerly Known As Mjb India Gas Turbine Services Pvt. Ltd., Ahmedabad vs. The Dy.CIT, (OSD), Range-1, Ahmedabad

In the result, appeal of the Assessee is partly allowed

ITA 3433/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad30 Oct 2017AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.3443/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

For Appellant: Shri G.C. Pipara, ARFor Respondent: Shri Mudit Nagpal, Sr.DR

Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.3443/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11) M/s.Corrtech Energy Ltd. The Dy.CIT (OSD) बनाम/ (formerly known as MJB India Gas Range-1, Ahmedabad Vs. Turbine Services Pvt.Ltd.) 22, Dhara Centre Vijay Char Road Navrangpura Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI 8838 F .. (अपीलाथ" /Appellant…

Trio Elevators Company (India) Ltd., Ahmedabad vs. The Dy.CIT., Circle-4(1)(2), Ahmedabad

ITA 952/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Oct 2017AY 2010-11

Bench: Shri Pramod Kumar & Shri S. S. Godara. Trio Elevators Company (India) Ltd., 404, Shivam Complex, Bhuyangdev Cross Road, Sola Road, Ghatlodiya, Ahmedabad Appellant Vs. Deputy Commissioner Of Income Tax, Circle – 4(1)(2), Ahmedabad Respondent Pan: Aacct4923E

For Appellant: Shri S. N. Soparkar, A.RFor Respondent: Shri V. K. Singh, Sr. D.R

Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. Trio Elevators Company (India) Ltd., 404, Shivam Complex, Bhuyangdev Cross Road, Sola Road, Ghatlodiya, Ahmedabad Appellant Vs. Deputy Commissioner of Income Tax, Circle – 4(1)(2), Ahmedabad Respondent PAN: AACCT4923E आवेदक क" ओर से/By Assessee : Shri S. N. Soparkar, A.R. राज"व क" ओर से/By Revenue : Shri V. K. Singh, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 10.10.2017 घोषणा क" तार"ख/Date of Pronouncement : 12.10.2017 ORDER PER S. S. GODARA, JUDICIAL M…

Tailors Point Pvt. Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad

ITA 1561/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad22 Sept 2017AY 2012-13

Bench: The Relevant Due Date. Learned Cit(A) Quotes Hon’Ble Jurisdictional High Court’S Decision In Cit Vs. Gujarat State Road Transport Corporation (2014) 41 Taxmann.Com 100 (Guj.) Reviving An Identical Disallowance On Similar Facts. We Therefore Accept Revenue’S Arguments Strongly Supporting The Same In The Course Of Hearing.

For Appellant: NoneFor Respondent: Shri Mahesh Jiwade, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER M/s. Tailors Point Pvt. Ltd., 9, 10, 11 Sapphire Complex, Nr. Cargo Motors, C. G. Road, Ahmedabad 380009 Appellant Vs. DCIT, Circle: 4(1)(2), “B” Wing, 2nd Floor, Pratyaksh Kar Bhavan, Panjra Pole, Ambawadi, Ahmedabad 380015 Respondent PAN: AABCT6060F आवेदक क" ओर से/By Assessee : None राज"व क" ओर से/By Revenue : Shri Mahesh Jiwade, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 06.09.2017 घोषणा क" तार"ख/Date of Pronouncement : 22.09.2017 ORDER PER S. S. GODA…

Multivision Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-2(1)(4), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 2138/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Respondent: Shri Prasoon Kabra, Sr.D.R

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

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘,Lk lh‘ अहमदाबाद । ,Lk ,Lk-,e ,Lk ,e ,e-lh ,e lhlh IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA flag] ys[kk lnL; ds le{kA flag] ys[kk lnL; ds le{kA (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) आयकर अपील सं./I.T.A. No. 2138/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2012-13) M/s. Multivision Pvt. L…

Jayem Automotives Private Limited, Coimbatore vs. ACIT, Coimbatore

In the result, the appeal of the assessee is allowed

ITA 399/CHNY/2017[2013-2014]Status: DisposedITAT Chennai08 Jun 2017AY 2013-2014

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Mr.Shiva Srinivas, JCIT

Section 36(1)(va)Section 43B

…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 "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.399/Mds/2017 "नधा*रण वष* /Assessment Year: 2013-14 Vs. M/s.Jayem Automotives Pvt. Ltd., The Asst. Commissioner of No.2, Ondipudur Roa, Income Tax, Corporate Singanallur, Circle-2, Coimbatore, Coimbatore-641 005. (Previously DCIT, Crop. Circle-2, CBE) [PAN: AAACJ 8290 J] (अपीलाथ-/Appellant) (./यथ-/Respondent) : अपीलाथ- क0 ओर से/ Ap…

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 4396/MUM/2013[2009-10]Status: DisposedITAT Mumbai31 Mar 2017AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm आमकय अऩीर सं./ I.T.A. No.4396/Mum/2013 (निर्धारण वषा / Assessment Year: 2009-10) Dcit 3(2) Lml Ltd. बिधम/ R. Nho, 674 6Th Floor, Aayakar 714, Raheja Chambers, Bhavan, M.K. Rd. Mumbai Nariman Point Vs. 400020 Mumbai 400021 स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacl0141N (अऩीराथी/Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri M.C. OmiFor Respondent: Shri Sunil Nahta

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36Section 36(1)(VA)Section 36(1)(va)Section 43B

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, AM AND SHRI RAVISH SOOD, JM आमकय अऩीर सं./ I.T.A. No.4396/Mum/2013 (निर्धारण वषा / Assessment Year: 2009-10) DCIT 3(2) LML Ltd. बिधम/ R. NHO, 674 6th Floor, Aayakar 714, Raheja Chambers, Bhavan, M.K. RD. Mumbai Nariman Point Vs. 400020 Mumbai 400021 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACL0141N (अऩीराथी/Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से/Appellant by : Shri M.C. Omi Ningshen(Sr.DR) प्रत्मथी की ओय से/ Respondent by : Shri Sunil Nahta Shri Mayank Chauhan सुनवाई की तायीख/ : 17/02/2017 Date of Hearing घ…

Wilh Loesch India P.Ltd, Mumbai vs. DCIT RG 8(3), Mumbai

ITA 6761/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Jan 2017AY 2009-10

Bench: S/Shri Rajendra & Saktijit Deyआयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं/ Ita No.6761/Mum/2014 : िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष"/Assessment Year-2009-10 वष" Wilh Loesch India Private Limited Dcit,Range-8(3) Town Centre, Unit No.202, Mumbai. 2Nd Floor, Marol, Opp. Mitsubishi Motors, Vs. Andheri (E),Mumbai-400 059. Pan:Aaacw 3303 R Revenue By: Shri Shiddaramappa Kappattanavar-Dr Assessee By: Shri Chetan Karia सुनवाई क" तारीख / Date Of Hearing: 06.10.2016 घोषणा क" तारीख / Date Of Pronouncement: 04.01.2017 आयकर अिधिनयम,1961 की धारा 254(1)के अ"ग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद", राजे" के अनुसार/ Per Rajendra A.M.- Challenging The Orders Dated 07.08.2014 Of The Cit(A)- 15,Mumbai,The Assessee Has Filed Present Appeal.Assessee-Company,Engaged In Providing Project & Freight Forwarding Business,Filed Its Return Of Income On 29.09.2009,Declaring Total Income At Rs.99.52Lakhs.The Assessing Officer(Ao)Completed The Assessment U/S.143(3) Of The Act,On 12.04.2013, Determining Its Income At Rs.3.43 Crores.

For Appellant: Shri Chetan KariaFor Respondent: Shri Shiddaramappa Kappattanavar-DR

Section 143(3)Section 254(1)

…आयकर अपीलीय अिधकरण, , , , मुंबई “ के” खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, , , , शि"जीत डे एवं शि"जीत डे शि"जीत डे, "याियक शि"जीत डे "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Saktijit Dey,Judicial Member आयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं/ ITA No.6761/Mum/2014 : िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष"/Assessment Year-2009-10 वष" Wilh Loesch India Private Limited DCIT,Range-8(3) Town Centre, Unit No.202, Mumbai. 2nd Floor, Marol, Opp…

Addl CIT RG 1(3), Mumbai vs. West Coast Paper Mills Ltd, Mumbai

In the result, appeal of the assessee and appeal of the revenue are partly allowed

ITA 3843/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Oct 2015AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Amit Shukla

For Respondent: Smt. S. Padmaja

Section 10(34)Section 115JSection 143(3)Section 14ASection 80Section 801A

…1 The West Coast Paper Mills Ltd ITA 2993/Mum/2011 ITA 3843/Mum/2011 आयकर अपीलीय अिधकरण “जी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI "ी िड. क"नाकर राव, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 2993/Mum/2011 (Assessment year :2007-08) The West Coast Paper Mills Ltd, Vs Addl Commissioner of Income Tax Range 1(3), Shreeniwas House, Aayakar Bhavan, M K Road, Hazarimal Somani Marg, Mumbai -400 020 Fort, Mumbai 400 001 "थयी लेखा सं.:PAN: AAACT 4179 N अपीलाथ" (Appellant) ""यथ…

The West Coast Paper Mills Ltd, Mumbai vs. Addl CIT RG 1(3), Mumbai

In the result, appeal of the assessee and appeal of the revenue are partly allowed

ITA 2993/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Oct 2015AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Amit Shukla

For Respondent: Smt. S. Padmaja

Section 10(34)Section 115JSection 143(3)Section 14ASection 80Section 801A