What is CIT v. Hindustan Organic Chemicals Limited authority for?

Employees' contribution towards Provident Fund (PF) and Employees' State Insurance Corporation (ESIC) is allowable as a deduction under Section 36(1)(va) read with Section 43B if deposited before the due date of filing the income tax return, even if deposited after the expiry of the statutory time period specified in the applicable fund's statute.

How many judgments cite CIT v. Hindustan Organic Chemicals Limited?

206 judgments on BharatTax cite CIT v. Hindustan Organic Chemicals Limited (366 ITR 1), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Hindustan Organic Chemicals Limited come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 115JAA, Section 115JB, Section 142(1), Section 147.

CIT v. Hindustan Organic Chemicals Limited (366 ITR 1)

V D M-Power P Ltd, Aurangabad vs. Deputy Commissioner of Income-Tax, Circle-1, Aurangabad

The appeal of the assessee is dismissed

ITA 105/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

Yashwant Forgings P Ltd, Pune vs. Assistant Director of Income-Tax, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 104/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER S.No ITA No. & Appellant Respondent A.Y. Sixsigma Medicare and Vs. The ADIT, CPC, Research Ltd., Bangalore. ITA No. 1, Satgurus, Water Tank, Opp. 1 322/PUN/2022 Mahatma Nagar, A.Y. 2019-20 Nashik – 422001. Nashik. PAN: AARCS 2722 B Vs. The Asst The Residency Club, ITA No. Near New Palace Post Office, Commissioner of 2 137/PUN/2022 Kolhapur – 416003. Income Tax, A.Y. 2019-20 CPC, Bangalore. PAN: AAATT 8533 D Vs. The Asst Zaware Crea…

2M Ateliers & Design Pvt. Ltd., Mumbai vs. Asstt. DIT, CPC, Bengaluru

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

ITA 1357/MUM/2022[2019-20]Status: DisposedITAT Mumbai07 Nov 2022AY 2019-20

Bench: Shri S. Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm 2M Ateliers & Design Pvt. Ltd. Asst. Dit, Cpc 62, Evergreen Industrial Estate, Bengaluru, Karnataka-560 001 Shakti Mill Lane, Mahalaxmi, Vs. Mumbai-400 011

For Appellant: None

Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43BSection 44A

…decision of the Hon'ble Apex Court in the case of CIT vs. Vinay Cements Ltd. [2007] 213 CTR (SC) 268, CIT vs. Alom Extrusions Limited (2009) 319 ITR 306 (SC) and the Hon'ble Bombay High Court in the case of CIT vs. Hindustan Organics Chemicals Ltd. [2014] 366 ITR 1 (Bom) and various other decisions of the co-ordinate benches. The assessee has relied on the proposition laid down in the case of Alom Extrusions Limited (supra), wherein it was held that the amendment to section 43B brought about by Finance Act, 2003 w.e.f 01.04.2004 were retrospective in nature and the same operates from 01.04.1988. The assess…