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 366,314 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

Bellur Hiriyaniah Sridhar Murthy, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 543/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Aug 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None

Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 543 & 544/Bang/2022 Assessment Years : 2018-19 & 2019-20 Shri Bellur Hiriyaniah Sridhar Murthy, The Income Tax No. 65, East Anjaneya Officer, Temple Street, Ward 5 (2)(1), Basavanagudi, Bangalore. Bangalore – 560 004. Vs. PAN: AIZPS3972L APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K, JCIT Revenue by DR ITAT Date of Hearing : 03-08-2022 Date of Pronouncement : 03-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals by the assessee has…

Datacorp Traffic Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-2(4), Bangalore

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

ITA 532/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Aug 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: NONEFor Respondent: Shri Sankar Ganesh K., D.R

Section 139Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…ITA No.532/Bang/2022 M/s. Datacorp Traffic Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Datacorp Traffic Private Ltd. Plot No.2, Railway Station Road Harsha Layout ACIT, Circle-2(4) Kengeri Vs. Bangalore Bangalore 560 060 PAN NO : AAECD9048C APPELLANT RESPONDENT Appellant by : NONE Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 02.08.2022 Date of Pronouncement : 02.08.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal filed…

Teamlease Services Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 530/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Aug 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Teamlease Services Ltd., The Assistant 6Th Floor, Bmtc Director Of Commercial Complex, Income Tax, 80 Feet Road, Cpc, Koramangala, Vs. Bangalore. Bangalore – 560 095. Pan: Aabct5458K Appellant Respondent Assessee By : None : Shri K.R. Narayana, Addl. Revenue By Cit (Dr) Date Of Hearing : 02-08-2022 Date Of Pronouncement : 02-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 27/09/2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2018-19 On Following Grounds Of Appeal:

For Appellant: None

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Teamlease Services Ltd., The Assistant 6th Floor, BMTC Director of Commercial Complex, Income Tax, 80 Feet Road, CPC, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AABCT5458K APPELLANT RESPONDENT Assessee by : None : Shri K.R. Narayana, Addl. Revenue by CIT (DR) Date of Hearing : 02-08-2022 Date of Pronouncement : 02-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against t…

Wave Mechancis Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 529/BANG/2022[2020-21]Status: DisposedITAT Bangalore01 Aug 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Wave Mechanics Pvt. Ltd., Vs. Dcit, V-3, V-3, I Main, I Phase, Peenya Cpc, Industrial Area, Bengaluru. Bengaluru – 560 058. Pan : Aaacw 3621 J Appellant Respondent Assessee By : Shri. Madhukeshwar Hegde, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Shri. Madhukeshwar Hegde, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2020-21 M/s. Wave Mechanics Pvt. Ltd., Vs. DCIT, V-3, V-3, I Main, I Phase, Peenya CPC, Industrial Area, Bengaluru. Bengaluru – 560 058. PAN : AAACW 3621 J APPELLANT RESPONDENT Assessee by : Shri. Madhukeshwar Hegde, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 26.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal filed by the assessee against order dated 08.09.2021 of CIT(A), National Faceless Appeal Centre (NFAC), Delhi, r…

Krishnappa Murthy, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 518/BANG/2022[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Krishnappa Murthy, Vs. Cit, #67, 4Th Cross, 2Nd Main, Hosahalli, Cpc, Vijayanagar, Bengaluru. Bengaluru – 560 040. Pan : Armpm 8844 P Appellant Respondent Assessee By : Ms. Priya Balashankar, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Ms. Priya Balashankar, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 Shri. Krishnappa Murthy, Vs. CIT, #67, 4th Cross, 2nd Main, Hosahalli, CPC, Vijayanagar, Bengaluru. Bengaluru – 560 040. PAN : ARMPM 8844 p APPELLANT RESPONDENT Assessee by : Ms. Priya Balashankar, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 26.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal filed by the assessee against order dated 08.04.2022 of CIT(A), National Faceless Appeal Centre (NFAC), Delhi, relating to…

Balmatta Diagnostic & Research Centre Ltd., Mangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, the both the appeals are allowed

ITA 516/BANG/2022[2019-20]Status: DisposedITAT Bangalore01 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Mrinalini R, AdvocateFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.515 & 516/Bang/2022 Assessment Years : 2018-19 and 2019-20 M/s. Balmatta Diagnostic and Vs. The Commissioner of Income Tax Research Centre Ltd., (Appeals), D. No. 15-6-295/7-10, National Faceless Appeal Centre, Balmatta Complex, Delhi. Bridge Road, BALMATTA, MANGALORE – 575 001. PAN : AAACB 8460 E APPELLANT RESPONDENT Assessee by : Smt. Mrinalini R, Advocate Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 25.07.2022 Date of Pronouncement : 01.08.2022 O R D E R…

Balmatta Diagnostic & Research Centre Ltd., Mangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, the both the appeals are allowed

ITA 515/BANG/2022[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevan

For Appellant: Shri. G. Sathyanarayan, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.515 & 516/Bang/2022 Assessment Years : 2018-19 and 2019-20 M/s. Balmatta Diagnostic and Vs. The Commissioner of Income Tax Research Centre Ltd., (Appeals), D. No. 15-6-295/7-10, National Faceless Appeal Centre, Balmatta Complex, Delhi. Bridge Road, BALMATTA, MANGALORE – 575 001. PAN : AAACB 8460 E APPELLANT RESPONDENT Assessee by : Shri. G. Sathyanarayan, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 25.07.2022 Date of Pronouncement : 01.08.2022 O R D E R…

M/S. Sree Narasimha Hotels Private Limited, Bangalore vs. Assistant Director Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 309/BANG/2022[2019-20]Status: DisposedITAT Bangalore01 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Sree Narasimha Hotels Pvt. Ltd., Vs. The Assistant Director Of Income Tax, No.57, Ground Floor, Vasuki, Cpc, Swasthi Road Cross Shanthi Nagar, Bengaluru. Bengaluru – 560 027. Pan : Aakcs 0472 K Appellant Respondent Assessee By : Ms. Priya Balashankar, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Ms. Priya Balashankar, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Sree Narasimha Hotels Pvt. Ltd., Vs. The Assistant Director of Income Tax, No.57, Ground Floor, Vasuki, CPC, Swasthi Road Cross Shanthi Nagar, Bengaluru. Bengaluru – 560 027. PAN : AAKCS 0472 K APPELLANT RESPONDENT Assessee by : Ms. Priya Balashankar, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 26.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal filed by the assessee against order dated 01.12.2021 of CIT(A),…

C Krishniah Chetty Jewellers Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeal of the assessee is allowed

ITA 747/BANG/2021[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Krishniah Chetty Jewellers Vs. Dcit, Pvt. Ltd., Circle – 1(1)(1), No.36, 1St Floor, Commercial Street, Bengaluru. Shivaji Nagar, Bengaluru – 560 001. Pan : Aaack 5621 J Appellant Respondent Assessee By : Shri. C. R. Krishna, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 25.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Shri. C. R. Krishna, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Krishniah Chetty Jewellers Vs. DCIT, Pvt. Ltd., Circle – 1(1)(1), No.36, 1st Floor, Commercial Street, Bengaluru. Shivaji Nagar, Bengaluru – 560 001. PAN : AAACK 5621 J APPELLANT RESPONDENT Assessee by : Shri. C. R. Krishna, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 25.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal by the assessee against the order of CIT(A)-11, Bengaluru, dated 09.11.2021, relating to As…

Bholanath Precision Engineering Pvt Ltd, Bhandup, Mumbai vs. CIT(Appeals), CIT(A) National Faceless Appeal Centre

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

ITA 86/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Jul 2022AY 2018-19

Bench: Shri Prashant Maharshi () & Kavitha Rajagopal () Bholanath Precision Engineering Vs Commissioner Of Income-Tax Pvt Ltd, 11, Kembros Industrial (Appeals), National Faceless Appeal Estate, Sonapur Lane, Bhandup, Centre, Delhi Mumbai-400 078 Pan : Aaccb6076G Appellant Respondent

Section 139(1)Section 143Section 143(1)(a)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PRASHANT MAHARSHI (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Bholanath Precision Engineering vs Commissioner of Income-tax Pvt Ltd, 11, Kembros Industrial (Appeals), National Faceless Appeal Estate, Sonapur Lane, Bhandup, Centre, Delhi Mumbai-400 078 PAN : AACCB6076G APPELLANT RESPONDENT Assessee represented by Ms. Kinjal Bhuta Department represented by Shri Himanshu Sharma Date of hearing 26/05/2022 Date of pronouncement 29/07/2022 ORDER Per Kavitha Rajagopal (JM): This appeal has been filed by the Assessee as against…

Torrent Pharmaceutical Ltd., Ahmedabad vs. DCIT, Circle-4(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 375/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2017-18

Bench: Or During The Course Of Hearing Of The Appeal.

For Appellant: Shri Vartik Chokshi, A.R. &For Respondent: Shri Purshottam Kumar, Sr. D.R

Section 139(5)Section 143(1)Section 2(24)(x)Section 36(1)(va)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Torrent Pharmaceuticals The Dy. CIT, Ltd., Torrent House, Off. Ahmedabad Circle- Ashram Road, Ahmedabad Vs 4(1)(2), PAN: AAACT5456A Ahmedabad (Appellant) (Respondent) Assessee by: Shri Vartik Chokshi, A.R. & Shri Biren Shah, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 11-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against…

Optech Engineering Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

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

ITA 2128/MUM/2021[2017-18]Status: DisposedITAT Mumbai25 Jul 2022AY 2017-18

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Years: 2017-18 M/S. Optech Engineering Pvt. Asst. Director Of Income Tax, Ltd., Cpc, D 151, Amar Gian, Post Bag No.2, Vs. Opp New St Stand, Electronic City Post Office, Khopat, Bangalore – 560 500 Thane- 400 601 Pan: Aaaco7459C (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh Singh, D.R. Date Of Hearing : 20 . 07 . 2022 Date Of Pronouncement : 25 . 07 . 2022 O R D E R Per Amarjit Singh: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Before Us:

For Appellant: NoneFor Respondent: Shri Dinesh Singh, D.R

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Assessment Years: 2017-18 M/s. Optech Engineering Pvt. Asst. Director of Income Tax, Ltd., CPC, D 151, Amar Gian, Post Bag No.2, Vs. Opp New ST Stand, Electronic City Post Office, Khopat, Bangalore – 560 500 Thane- 400 601 PAN: AAACO7459C (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Dinesh Singh, D.R. Date of Hearing : 20 . 07 . 2022 Date of Pronouncement : 25 . 07 . 2022 O R D E R Per Amarjit Singh, Accountant Member: The present app…

M/S. Vishnu Pouch Packaging Pvt. Ltd, Ahmedabad vs. The DCIT, Circle-4(1)(2), Ahmedabad

In the result, appeal filed by the Revenue & assessee are dismissed

ITA 244/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2017-18

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2017-18

For Appellant: Shri Suresh Gandhi, CAFor Respondent: Shri Ramesh Kumar, Sr. DR

Section 115JSection 36(1)(va)Section 43B

…ITA Nos.240 & 244/Ahd/2021 A.Ys. 2017-18 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2017-18 A.C.I.T., Circle – 4(1)(1), vs. Vishnu Pouch Packaging Pvt. Ltd., Ahmedabad. Plot No.49 & 50, Block No. A, Mahagujarat Industrial Estate, Village Moriya Dastroi, Ahmedabad. [PAN – AADCV 6860 B] Assessment Year: 2017-18 Vishnu Pouch Packaging Pvt. Ltd., vs. D.C.I.T., Circle – 4(1)(2), Plot No.49 & 50, Block No. A, Ahmedabad. Mahagujarat Industrial Estate, Village Moriya Daskroi, Ahmedaba…

ACIT, Circle-4(1)(1), Ahmedabad vs. M/S. Vishnu Pouch Packaging Pvt. Ltd, Ahmedabad

In the result, appeal filed by the Revenue & assessee are dismissed

ITA 240/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2017-18

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2017-18

For Appellant: Shri Suresh Gandhi, CAFor Respondent: Shri Ramesh Kumar, Sr. DR

Section 115JSection 36(1)(va)Section 43B

Adani Capital Pvt. Ltd, Ahmedabad vs. The ITO, Ward-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 465/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2017-18

Bench: Or During The Course Of Hearing Of The Appeal. Total Tax Effect (Including Surcharge & Cess) Rs. 2,81,229/-”

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Purshottam Kumar, Sr. D.R

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

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Adani Capital Pvt. Ltd. The ITO, Ground Floor Adani Ward-1(1)(1) House, Near Mithikali Six Vs Ahmedabad Road, Navrangpura, (Respondent) Ahmedabad-380009 PAN: AAOCA7636B (Appellant) Assessee by: Shri Biren Shah, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 09-05-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of t…

M/S Amalgamations Repco Ltd, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 559/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Jul 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R,Vijayaraghvan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' applicable for furnishing the r…

Srm Sweets and Cakes, Erode vs. ADIT-CPC, Bangalore

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

ITA 545/CHNY/2022[2019-2020]Status: DisposedITAT Chennai21 Jul 2022AY 2019-2020

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

Section 143(1)Section 36(1)(va)Section 43BSection 5

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No. 545/Chny/2022 (&नधा'रणवष' / Assessment Year : 2019-20) M/s. SRM Sweets and Cakes vs. The Assistant Director of 146, Perundurai Road, Income Tax, CPC, Palayapalayam Bengaluru. Erode-638 011. PAN: ACCFS 9169E (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan, Addl.CIT ""यथ"क" ओर से/Respondent by : 21…

Riflex Industries Private Limited, Chennai vs. CIT[A], NFAC, Delhi

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

ITA 536/CHNY/2022[2018-2019]Status: DisposedITAT Chennai21 Jul 2022AY 2018-2019

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No.536/Chny/2022 (&नधा'रणवष' / Assessment Year : 2018-19) M/s.Riflex Industries Pvt.Ltd vs. The Deputy Commissioner of 31, (Old No.14), Moore Street, Income Tax, CPC, Parrys,Chennai-600 001. Bengaluru. PAN: AAECR 5121Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan, Addl.CIT ""यथ"क" ओर से/Respondent…

Ideal Beach Resort, Neelankarai vs. The Assesing Officer, CPC, Bangalore

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

ITA 531/CHNY/2022[2019-2020]Status: DisposedITAT Chennai21 Jul 2022AY 2019-2020

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No.531/Chny/2022 (&नधा'रणवष' / Assessment Year : 2019-20) M/s. Ideal Beach Resort, vs. The Assistant Director of 4/358, 9th Cross Street Income Tax, CPC, Kabaleeshwarar Nagar, Bengaluru. Neelankarai, Chennai-600 115. PAN: AAAFI 1860N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. K.N. Raghavan, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan,…

Spr Construction Private Limited, Chennai vs. ACIT, Central Circle-3(1), Chennai

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

ITA 520/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Jul 2022AY 2017-18

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Respondent: 21.07.2022

Section 139(1)Section 143(3)Section 25Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No.520/Chny/2022 (&नधा'रणवष' / Assessment Year : 2017-18) M/s. SPR Construction Pvt.Ltd. vs. The Assistant Commissioner of 57, 1st floor, Narayana Mudali Street Income Tax, Sowcarpet, Chennai-600 079. Corporate Circle-6(2) Chennai. PAN: AANCS 6295H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. N.Arjunraj, C.A for अपीलाथ" क" ओरसे/ Appellant by S.Sridha…