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

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

How many judgments cite CIT v. Gujarat State Road Transport Corporation?

1,158 judgments on BharatTax cite CIT v. Gujarat State Road Transport Corporation (366 ITR 170), spanning 2015 to 2025.

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

It is most often cited in judgments turning on Section 139(1), Section 143(3), Section 2(24)(x), Section 250, Section 36(1)(va), Section 1961.

CIT v. Gujarat State Road Transport Corporation (366 ITR 170)

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…s High Courts. The CIT(A) has noted the case laws in favour of Revenue: 1. Popular Vehicles & Services (P.) Ltd. v. CIT [2018] 96 taxmann.com 13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn. [2014] 41 taxmann.com 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd. [2015] 61 taxmann.com 119/235 Taxman 291/378 ITR 443 (Ker.) The CIT(A) himself noted the ambiguity in para 7.4 of his order, which reads as under: 7.4 While rendering above decisions the Hon'ble High Courts had the occasion to examine and distinguish a catena of judgements which are usually relied upon by appellants…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

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

…s High Courts. The CIT(A) has noted the case laws in favour of Revenue: 1. Popular Vehicles & Services (P.) Ltd. v. CIT [2018] 96 taxmann.com 13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn. [2014] 41 taxmann.com 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd. [2015] 61 taxmann.com 119/235 Taxman 291/378 ITR 443 (Ker.) The CIT(A) himself noted the ambiguity in para 7.4 of his order, which reads as under: 7.4 While rendering above decisions the Hon'ble High Courts had the occasion to examine and distinguish a catena of judgements which are usually relied upon by appellants…

Vigilplus Security Solutions Pvt. Ltd., Surat vs. Dy. Comm. of Income Tax, CPC, Bangluru

In the result, appeal is allowed for statistical purposes

ITA 164/SRT/2021[2018-19]Status: DisposedITAT Surat22 Feb 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.161 To 162/Srt/2021 & 163 To 164/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Puja Chemicals, Vs. The Dcit, Central 37-38, Jagdish Ind. Plot, Gabbar Processing Centre (Cpc), Mataji Temple Lane, Kadodara, Bengaluru. Tal. Palsana, Surat-394327. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp5721Q Veekay Prints Pvt. Ltd., Vs. The Dcit, Central 210, Nr. Mahalaxmi Dyeing, Processing Centre (Cpc), Kadodara, Tal. Palsana, Surat-394327. Bengaluru. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacv9663K Vigilplus Seocurity Solutions Pvt. Ltd., Vs. The Dcit, Central 20/10, Dr. Shyama Prasad Mukharjee Processing Centre (Cpc), Nagar, Gujarat Gam Gruh Nirman Bengaluru. Board, Nr. Valentine Multiplex, Rundh, Dumar Road, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcv4464B Shri Rasesh Shah, Ca Assessee By Respondent By Shri Sita Ram Meena, Sr. Dr Date Of Hearing 17/02/2022 25/02/2022 Date Of Pronouncement

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

…tted back to the file of the Ld. CIT(A) to decide the matter after taking into the account the order of the Hon'ble Supreme Court, in SLP filed by assessee against the judgment of Hon'ble Gujarat High Court in the case of Gujarat State Road Transport Company [366 ITR 170 (Guj.)] 4. On the other hand, Learned Departmental Representative (ld. DR) for the Revenue submits that issue is covered against the assessee by the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Road Transport Company (GSRTS) 366 ITR 170, therefore these appeals should be dismissed. Ld. DR also submits that against the…

Vigilplus Security Solutions Pvt. Ltd., Surat vs. Dy. Comm. of Income Tax, CPC, Bangluru

In the result, appeal is allowed for statistical purposes

ITA 163/SRT/2021[2017-18]Status: DisposedITAT Surat22 Feb 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.161 To 162/Srt/2021 & 163 To 164/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Puja Chemicals, Vs. The Dcit, Central 37-38, Jagdish Ind. Plot, Gabbar Processing Centre (Cpc), Mataji Temple Lane, Kadodara, Bengaluru. Tal. Palsana, Surat-394327. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp5721Q Veekay Prints Pvt. Ltd., Vs. The Dcit, Central 210, Nr. Mahalaxmi Dyeing, Processing Centre (Cpc), Kadodara, Tal. Palsana, Surat-394327. Bengaluru. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacv9663K Vigilplus Seocurity Solutions Pvt. Ltd., Vs. The Dcit, Central 20/10, Dr. Shyama Prasad Mukharjee Processing Centre (Cpc), Nagar, Gujarat Gam Gruh Nirman Bengaluru. Board, Nr. Valentine Multiplex, Rundh, Dumar Road, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcv4464B Shri Rasesh Shah, Ca Assessee By Respondent By Shri Sita Ram Meena, Sr. Dr Date Of Hearing 17/02/2022 25/02/2022 Date Of Pronouncement

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

…tted back to the file of the Ld. CIT(A) to decide the matter after taking into the account the order of the Hon'ble Supreme Court, in SLP filed by assessee against the judgment of Hon'ble Gujarat High Court in the case of Gujarat State Road Transport Company [366 ITR 170 (Guj.)] 4. On the other hand, Learned Departmental Representative (ld. DR) for the Revenue submits that issue is covered against the assessee by the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Road Transport Company (GSRTS) 366 ITR 170, therefore these appeals should be dismissed. Ld. DR also submits that against the…

Puja Chemicals, Surat vs. Dy. Comm. of Income Tax, CPC/ Income Tax Officer, WD.2(3)(1), Surat, Bangaluru

In the result, appeal is allowed for statistical purposes

ITA 161/SRT/2021[2018-19]Status: DisposedITAT Surat22 Feb 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.161 To 162/Srt/2021 & 163 To 164/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Puja Chemicals, Vs. The Dcit, Central 37-38, Jagdish Ind. Plot, Gabbar Processing Centre (Cpc), Mataji Temple Lane, Kadodara, Bengaluru. Tal. Palsana, Surat-394327. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp5721Q Veekay Prints Pvt. Ltd., Vs. The Dcit, Central 210, Nr. Mahalaxmi Dyeing, Processing Centre (Cpc), Kadodara, Tal. Palsana, Surat-394327. Bengaluru. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacv9663K Vigilplus Seocurity Solutions Pvt. Ltd., Vs. The Dcit, Central 20/10, Dr. Shyama Prasad Mukharjee Processing Centre (Cpc), Nagar, Gujarat Gam Gruh Nirman Bengaluru. Board, Nr. Valentine Multiplex, Rundh, Dumar Road, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcv4464B Shri Rasesh Shah, Ca Assessee By Respondent By Shri Sita Ram Meena, Sr. Dr Date Of Hearing 17/02/2022 25/02/2022 Date Of Pronouncement

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

…tted back to the file of the Ld. CIT(A) to decide the matter after taking into the account the order of the Hon'ble Supreme Court, in SLP filed by assessee against the judgment of Hon'ble Gujarat High Court in the case of Gujarat State Road Transport Company [366 ITR 170 (Guj.)] 4. On the other hand, Learned Departmental Representative (ld. DR) for the Revenue submits that issue is covered against the assessee by the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Road Transport Company (GSRTS) 366 ITR 170, therefore these appeals should be dismissed. Ld. DR also submits that against the…