CIT v. Kichha Sugar Co. Ltd.

35 Taxmann 54Reported decision#20584 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. Kichha Sugar Co. Ltd.

ACIT, Circle -1(1), Visakhapatnam vs. Bharat Heavy Plate and Vessels Ltd, Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 439/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…n both the employers contribution and employees contribution. Accordingly, it was held that the provision of Sec.43B allowing deduction for payment made before the filing of the income tax return cannot be ignored. In the case of CIT Vs. Kichha Sugar Co. Ltd. 35 Taxmann 54, the Hon'ble High Court of Uttarakhand held that the due date referred in Sec.36(v)(a) should be read in conjunction with Sec.43B(b) of the Act, and that deduction should be allowed for payment made ITA Nos. 438 & 439/VIZ/2017 (M/s. Bharat Heavy Electricals Ltd.) before the due date for filing of the return of income. In the case of CIT Vs. Uda…

ACIT, Circle -1(1), Visakhapatnam vs. Bharat Heavy Plate and Vessels Ltd, Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 438/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…n both the employers contribution and employees contribution. Accordingly, it was held that the provision of Sec.43B allowing deduction for payment made before the filing of the income tax return cannot be ignored. In the case of CIT Vs. Kichha Sugar Co. Ltd. 35 Taxmann 54, the Hon'ble High Court of Uttarakhand held that the due date referred in Sec.36(v)(a) should be read in conjunction with Sec.43B(b) of the Act, and that deduction should be allowed for payment made ITA Nos. 438 & 439/VIZ/2017 (M/s. Bharat Heavy Electricals Ltd.) before the due date for filing of the return of income. In the case of CIT Vs. Uda…

Bharat Heavy Plate & Vessels Limited, Now Known As Bharat Heavy Electricals Limited (Hpvp Unit), Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 406/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…n both the employers contribution and employees contribution. Accordingly, it was held that the provision of Sec.43B allowing deduction for payment made before the filing of the income tax return cannot be ignored. In the case of CIT Vs. Kichha Sugar Co. Ltd. 35 Taxmann 54, the Hon'ble High Court of Uttarakhand held that the due date referred in Sec.36(v)(a) should be read in conjunction with Sec.43B(b) of the Act, and that deduction should be allowed for payment made ITA Nos. 438 & 439/VIZ/2017 (M/s. Bharat Heavy Electricals Ltd.) before the due date for filing of the return of income. In the case of CIT Vs. Uda…

Bharat Heavy Plate & Vessels Limited, Now Known As Bharat Heavy Electricals Limited (Hpvp Unit), Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 405/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…n both the employers contribution and employees contribution. Accordingly, it was held that the provision of Sec.43B allowing deduction for payment made before the filing of the income tax return cannot be ignored. In the case of CIT Vs. Kichha Sugar Co. Ltd. 35 Taxmann 54, the Hon'ble High Court of Uttarakhand held that the due date referred in Sec.36(v)(a) should be read in conjunction with Sec.43B(b) of the Act, and that deduction should be allowed for payment made ITA Nos. 438 & 439/VIZ/2017 (M/s. Bharat Heavy Electricals Ltd.) before the due date for filing of the return of income. In the case of CIT Vs. Uda…

CIT v. Kichha Sugar Co. Ltd. (35 Taxmann 54) — Cited in 4 Judgments | BharatTax