CIT v. Hindustan Organics Chemical Ltd.

48 Taxmann.com 421High Court2014#4528 most cited

What is CIT v. Hindustan Organics Chemical Ltd. authority for?

Payments made towards employee's contribution for PF/ESIC before the due date of filing the return of income are allowable as deductions.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Hindustan Organics Chemicals Ltd. · 48 Taxmann.com 421 · section 36(1)(va) · employee's contribution to PF · employee's contribution to ESIC · deduction before due date of return filing · Bombay High Court

Sections most often in play

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

Issues it is cited on

section 36(l)(va)section 36(l)section 143(1)(a)(iv)section 2(24)(x)section 36(1)(va)section 10aasection 10aemployees contribution to pfsection 143(1)(a)section 43bsection 43section 36(1)

Judgments citing CIT v. Hindustan Organics Chemical Ltd.

ACIT 3(1)(1), Mumbai vs. Advani Hotels & Resort ( India) P.Ltd, Mumbai

In the result, appeal filed by the Revenue stands dismissed

ITA 7036/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Jun 2019AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Sandeep Gosain (Jm)

Section 36(1)(va)Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Sandeep Gosain (JM) I.T.A. No. 7036/Mum/2016 (Assessment Year 2011-12) ACIT-3(1)(1) M/s. Advani Hotels & Vs. Room No. 607 Resort (India) Pvt. Ltd. 6th Floor 18-A & B, Jolly Maker Aayakar Bhavan Chamber II, Nariman M.K. Road Point, Mumbai-400021. Mumbai-400 020. PAN : AAACR6389Q (Appellant) (Respondent) Assessee by Shri Prakash Jotwani Department by Shri Ashim Kumar Modi Date of Hearing 19.3.2019 Date of Pronouncement 3.6.2019 O R D E R Per Shamim Yahya (AM) : This appeal by the Revenue is directed against the order of…

DCIT Cir11(2)(2), Mumbai vs. State Street Syntel Services Pvt. Ltd, Mumbai

The appeal stand dismissed

ITA 2179/MUM/2017[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.2179/Mum/2017 (िनधा"रणवष" / Assessment Year: 2011-12) Deputy Commissioner Of Income State Street Syntel Services Tax Circle-11(2)(2) Private Limited बनाम/ 421, 4Th Floor, Aaykar Bhavan B-101 To 104, Delphi Vs. M.K.Road, Mumbai – 400 020 Hiranandani Business Park Powai,Mumbai-400 076 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaics-0964-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.2115/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Deputy Commissioner Of Income State Street Syntel Services Tax Circle-11(2)(2) Private Limited बनाम/ 421, 4Th Floor, Aaykar Bhavan B-101, To 104, Delph, Vs. M.K. Road,Mumbai – 400 020 Hiranandani Business Park Powai,Mumbai-400 076 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaics-0964-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Meera Patil, Ld. ARFor Respondent: Rajendra Kumar, Ld. DR
Section 10ASection 143(3)Section 28

…s deleted the same by observing that the said amounts were deposited before due date of filing of return of income and therefore, allowable to assessee in terms of judgment of Hon’ble Bombay High Court rendered in CIT Vs. Hindustan Organics Chemicals Limited [48 Taxmann.com 421] and also in CIT Vs. Ghatge Patil Transporters Ltd. [368 ITR 749]. Before us, although Ld. DR placed reliance on the stand of Ld. AO but could not place any contrary judgment to controvert the same. This being the case, we find no reason to interfere with the stand of Ld. CIT(A), in this regard. Ground Numbers 6 & 7 stand dismissed. The ot…

DCIT Cir11(2)(2), Mumbai vs. State Street Syntel Services Pvt. Ltd, Mumbai

The appeal stand dismissed

ITA 2115/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Oct 2018AY 2012-13

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.2179/Mum/2017 (िनधा"रणवष" / Assessment Year: 2011-12) Deputy Commissioner Of Income State Street Syntel Services Tax Circle-11(2)(2) Private Limited बनाम/ 421, 4Th Floor, Aaykar Bhavan B-101 To 104, Delphi Vs. M.K.Road, Mumbai – 400 020 Hiranandani Business Park Powai,Mumbai-400 076 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaics-0964-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.2115/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Deputy Commissioner Of Income State Street Syntel Services Tax Circle-11(2)(2) Private Limited बनाम/ 421, 4Th Floor, Aaykar Bhavan B-101, To 104, Delph, Vs. M.K. Road,Mumbai – 400 020 Hiranandani Business Park Powai,Mumbai-400 076 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaics-0964-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Meera Patil, Ld. ARFor Respondent: Rajendra Kumar, Ld. DR
Section 10ASection 143(3)Section 28

…s deleted the same by observing that the said amounts were deposited before due date of filing of return of income and therefore, allowable to assessee in terms of judgment of Hon’ble Bombay High Court rendered in CIT Vs. Hindustan Organics Chemicals Limited [48 Taxmann.com 421] and also in CIT Vs. Ghatge Patil Transporters Ltd. [368 ITR 749]. Before us, although Ld. DR placed reliance on the stand of Ld. AO but could not place any contrary judgment to controvert the same. This being the case, we find no reason to interfere with the stand of Ld. CIT(A), in this regard. Ground Numbers 6 & 7 stand dismissed. The ot…

ACIT Cir 6(3)(2), Mumbai vs. Krystal Integrated Services P.Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 7107/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 Feb 2018AY 2012-13

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm

For Appellant: Shri A. K. Ghosh (AR)For Respondent: Ms. S. Padmaja (DR)
Section 142(1)Section 143(1)Section 143(2)Section 14ASection 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL“F” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM AND SHRI AMARJIT SINGH, JM I.T.A. No. 7107/M/2016 Assessment Year:2012-13 ACIT, Cir, 6(3)(2), R.No. Vs. M/s. Krystal Integrated 522, 5th Floor, Aayakar Services Pvt. Ltd. Bhavan, M.K. Road, Mumbai- 15A/17, Krystal House, 400020. Duncan Causeway Road, Sion, Mumbai-400022. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCK5816C (Appellant) .. (Respondent) Assessee by: Shri A. K. Ghosh (AR) Department by: Ms. S. Padmaja (DR) Date of Hearing: 22.11.2017 Date of Pronouncement: 09.02.2018 O R D E R PER AMARJIT SINGH, JM: The revenue has filed…

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…

Carver Technology & Equipments P.Ltd, Mumbai vs. DCIT RG 3(1), Mumbai

The appeal of the assessee is allowed

ITA 1229/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Nov 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year- 2010-11 M/S Carver Technology & Dcit, Equipment Pvt. Ltd. Range-3(1), बनाम/ C/O- Kalyaniwalla & Mistry, Room No.604, Vs. Army & Navy Building, 3Rd 6Th Floor, Aayakar Bhavan, Floor, 14, M.G. Road, Fort, M.K. Marg, Mumbai-400001 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aadcc2809H "नधा"रती क" ओर से / Assessee By Shri Amey Wagle Shri Arvind Kumar-Dr राज"व क" ओर से / Revenue By सुनवाई क" तार"ख / Date Of Hearing : 18/11/2015 23/11/2015 आदेश क" तार"ख /Date Of Order: आदेश / O R D E R

Section 43B

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year- 2010-11 M/s Carver Technology & DCIT, Equipment Pvt. Ltd. Range-3(1), बनाम/ C/o- Kalyaniwalla & Mistry, Room No.604, Vs. Army & Navy Building, 3rd 6th floor, Aayakar Bhavan, Floor, 14, M.G. Road, Fort, M.K. Marg, Mumbai-400001 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AADCC2809H "नधा"रती क" ओर से / Assessee by Shri Amey…