CIT v. Gujarat State Road Transport Corporation

366 ITR 170High Court2014#38 most cited

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.

1,158

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Gujarat State Road Transport Corporation · 366 ITR 170 · Section 36(1)(va) · Section 2(24)(x) · employees contribution to provident fund · delayed deposit of PF · disallowance of employee contribution · due date for deposit · welfare fund contributions · EPF Act due date · Checkmate Services

Sections most often in play

Section 139(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)Section 1961Section 40A(7)Section 43B

Issues it is cited on

employees contribution to pfsection 2(24)(x)section 36(1)(va)section 2(24)section 43bsection 43section 36section 36(1)section 139(1)section 139section 143(1)section 13

Judgments citing CIT v. Gujarat State Road Transport Corporation

Mega Tex Prints, Pali vs. DCIT, CPC, Bangalore / ITO, Ward-1, Pali

In the result, the captioned appeals filed by the assessees are allowed

ITA 105/JODH/2021[2018-19]Status: DisposedITAT Jodhpur18 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

…impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the cas…

Variety Enterprises, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 149/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

M/S. S S Forgings, Jalandhar vs. Income Tax Officer Ward -2 (4), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 148/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

M/S Diamond Red Tanneries, Kapurthala vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 147/ASR/2021[2018-19]Status: DisposedITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

Talbro International, Jalandhar vs. Income Tax Officer Ward - 4 ( 1 ), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 141/ASR/2021[2018-19]Status: DisposedITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

M/S Ceela Sports, Jalandhar vs. Deputy/ Assistant Comissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 140/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

Shri Satish Kumar, Jalandhar vs. Income Tax Fficer Ward- 3 (3), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 139/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Anil Miglani, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

M/S Amar Coach Builders, Jalandhar vs. Assistant Cmmissioner of Income Tax Circle-2, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 138/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Anil Miglani, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

Punj Motors Private Limited, Jalandhar vs. CPC/Income Tax Officer Ward-3 (3), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 130/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

Punj Motors Private Limited, Jalandhar vs. CPC/Income Tax Officer Ward-3 (3), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 129/ASR/2021[2018-19]Status: HeardITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

M/S Shree Ganesh Knitters, Amritsar vs. Assessing Officer Ward -5 ( 5 ), Amritsar

In the result, both the appeals of the assessees are allowed

ITA 101/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…the impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the…

Ramjee Concretes Pvt.Ltd., Mohali vs. ITO-Ward-6(3), Chandigarh

The appeals are disposed of in the aforesaid terms

ITA 205/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Jan 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 205/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The Ito, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./Pan No: Aafcr9457E अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri T.N. Singla, CAFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 143(1)Section 143(2)Section 250

…impugned disallowance is not sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case…

Smt. Manju Jindal, Ludhiana vs. JCIT, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 350/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh10 Jan 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 348 To 350/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Smt. Manju Jindal, The Cpc, बनाम 390-A, Industrial Area-1, Banglore Ludhiana -141003 "थायी लेखा सं./Pan No: Acvpj3723G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Sarabjit Singh, CIT
Section 139(1)Section 143Section 36Section 43B

…Smt. Manju Jindal,Ludhiana sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case…

Smt. Manju Jindal, Ludhiana vs. JCIT, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 349/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh10 Jan 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 348 To 350/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Smt. Manju Jindal, The Cpc, बनाम 390-A, Industrial Area-1, Banglore Ludhiana -141003 "थायी लेखा सं./Pan No: Acvpj3723G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Sarabjit Singh, CIT
Section 139(1)Section 143Section 36Section 43B

…Smt. Manju Jindal,Ludhiana sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case…

Smt. Manju Jindal, Ludhiana vs. JCIT, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 348/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh10 Jan 2022AY 2017-18

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 348 To 350/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Smt. Manju Jindal, The Cpc, बनाम 390-A, Industrial Area-1, Banglore Ludhiana -141003 "थायी लेखा सं./Pan No: Acvpj3723G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Sarabjit Singh, CIT
Section 139(1)Section 143Section 36Section 43B

…Smt. Manju Jindal,Ludhiana sustainable in view of all these latest developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case…

M/S. Shabari Enterprises, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 482/BANG/2021[2019-20]Status: HeardITAT Bangalore06 Jan 2022AY 2019-20

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ashwin D.Rao, CAFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance with the provi…

M/S. Shabari Enterprises, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 481/BANG/2021[2018-19]Status: HeardITAT Bangalore06 Jan 2022AY 2018-19

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Ashwin D.Rao, CAFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…s made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation reported in 366 ITR 170 (Guj.). The Hon'ble High Court was considering following substantial question of law:- "Whether in law, the Tribunal was justified in affirming the finding of Assessing Officer in denying the appellant's claim of deductions of the employees contribution to PF/ESI alleging that the payment was not made by the appellant in accordance with the provi…

Abhinav Impex, Ludhiana vs. ITO, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 368/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh05 Jan 2022AY 2019-20

Bench: The Date Of Filing The Return Of Income Under Income Tax Act, 1961. In So Far As The Income-Tax Act Is Concerned, The Assesse Can Get The Benefit If The Actual Payment Is Made Before The Return Is Filed. The Employee Share For Epf Is Rs. 1,17,494/-And Esi Is Rs. 45,993/-.

For Appellant: None(Written Submission)For Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM आयकर अपील सं./ ITA NO. 368/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Abhinva Impex ADIT, CPC बनाम Kailash Nagar Road, Opp. Benguluru Radha Swami Satsang Bhawan, Ludhiana "थायी लेखा सं./TAN NO: AAXFA5495N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : None(Written Submission) राज"व क" ओर से/ Revenue by : Smt. Priyanka Dhar, Sr. DR सुनवाई…

M/S Globe Precision Industries Pvt. Ltd., Solan vs. DCIT/ACIT Circle, Parwanoo

In the result, both the appeals of the assessees are allowed

ITA 342/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh05 Jan 2022AY 2018-19
For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 250Section 36(1)(va)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM आयकर अपील सं./ ITA NO. 342/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/s Globe Precision Industries Pvt. Ld. DCIT बनाम Ltd. CPC, Bangalore Plot No. 11, Industrial Area, Baddi Solan, Baddi- Himachal Pradesh "थायी लेखा सं./TAN NO: AAACG6736G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Vineet Krishan, Advocate राज"व क" ओर से/ Revenu…

The Jabo Majro Co-Operative Labour and Construction Society Ltd., Malerkotla vs. ITO, Malerkotla

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

ITA 361/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh04 Jan 2022AY 2018-19
For Appellant: Shri Atul Goyal, CAFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No. 361 /Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 THE JABO MAJRO CO-OPERATIVE The ITO बनाम LABOUR AND CONSTRUCTION Ward-2 SOCIETY LTD, Malerkotla-148023 Vill: Jabomajra, Malerkotla, Sangrur- 148023- Punjab "थायी लेखा सं./PAN NO: AAAAT7235R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Atul Goyal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR स…