CIT v. Lakshmi India Limited

188 Taxmann 132High Court#19635 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 250ofsection 36(l)(va)section 43(b)section 3(b)section 36(l)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 36(1)(iv)section 40a(2)

Judgments citing CIT v. Lakshmi India Limited

Kay Switcgears India Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…on in respect of Employers as well as Employee's contribution to ESI and EPF as the same have been deposited prior to filing of Return u/s 139(1) of the Act. (ii) The Hon'abe Punjab & Haryana High Court in the case of CIT vs Lakshmi India Limited reported at 188 Taxmann 132: have also held that the said EPF/ESI deductions are admissible where the payments have been made u/s 43B of the Income Tax Act on or before filing the return of income within time u/s 139(1) of Income Tax Act. (iii) That even the jurisdictional ITAT Amritsar Bench in the case of Dy. CIT vs 3 & K Housing Corp. Ltd vide ITA No. 479, 495, 496…

Ess Ess Kay Engineering Compay Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…on in respect of Employers as well as Employee's contribution to ESI and EPF as the same have been deposited prior to filing of Return u/s 139(1) of the Act. (ii) The Hon'abe Punjab & Haryana High Court in the case of CIT vs Lakshmi India Limited reported at 188 Taxmann 132: have also held that the said EPF/ESI deductions are admissible where the payments have been made u/s 43B of the Income Tax Act on or before filing the return of income within time u/s 139(1) of Income Tax Act. (iii) That even the jurisdictional ITAT Amritsar Bench in the case of Dy. CIT vs 3 & K Housing Corp. Ltd vide ITA No. 479, 495, 496…

M. K Hotel & Resorts Limited, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…on in respect of Employers as well as Employee's contribution to ESI and EPF as the same have been deposited prior to filing of Return u/s 139(1) of the Act. (ii) The Hon'abe Punjab & Haryana High Court in the case of CIT vs Lakshmi India Limited reported at 188 Taxmann 132: have also held that the said EPF/ESI deductions are admissible where the payments have been made u/s 43B of the Income Tax Act on or before filing the return of income within time u/s 139(1) of Income Tax Act. (iii) That even the jurisdictional ITAT Amritsar Bench in the case of Dy. CIT vs 3 & K Housing Corp. Ltd vide ITA No. 479, 495, 496…

Parasol Laboratories India Pvt.Ldt, Chandigarh vs. ACIT, Circle-5(1), Chandigrh

ITA 60/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh25 Aug 2021AY 2019-20

Bench: The Due Date As Per The Provisions Of Law.

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 143(1)Section 143(2)Section 2(24)Section 36(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 "ी आर.एल. नेगी, "या#यक सद%य BEFORE: SHRI. N.K. SAINI, VP & SHRI, R.L. NEGI, JM आयकर अपील सं./ ITA NO. 60/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-2020 Parasol Laboratories India Pvt. Ltd., Plot No. 45, The ACIT, बनाम New Timber Market, Sector 26, Chandigarh Circle 5(1), Chandigarh "थायी लेखा सं./PAN NO: AABCP9203G अपीलाथ%/Appellant &'यथ%/Respondent "नधा"(रती क* ओर से/Assessee by : Shri T.N. Singla, C.A. राज"व क* ओर से/ Revenue by : Shri Ashok Khanna…

CIT v. Lakshmi India Limited (188 Taxmann 132) — Cited in 4 Judgments | BharatTax