CIT v. Magus Customers Dialog P. Ltd.

371 ITR 242High Court2015#15787 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT v. Magus Customers Dialog P. Ltd.

BELLUR HIRIYANIAH SRIDHAR MURTHY,BANGALORE vs. INCOME TAX OFFICER , WARD-5(2)(1), BANGALORE

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

ITA 544/BANG/2022[2019-20]Status: DisposedITAT Bangalore03 Aug 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None

Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 43B

…268 SC iii. Rajasthan State Beverage Corpn.ITA No.150of2016,Dt.08.06.2016 (SC) iv. ANZ Information Technology P Ltd. (2010) 189 Taxman 391 Kar. v. Spectrum Consultants India (P.) Ltd. [2013] 34 taxmann.com 20 (Kar) vi. Magus Customers Dialog (P.) Ltd. [2015] 371 ITR 242 (Kar)(MAG.) vii. Sabari Enterprises [2008] 298 ITR 141 (KAR) 5. The learned Assessing Officer has erred, in law and in facts, by not considering the provisions of Section 30 and Section 32 of the Employees' Provident Scheme, 1952 and Section 40 and Section 41 of the Employees' State Insurance Act, 1948 wherein it is provided for the remittance of…

BELLUR HIRIYANIAH SRIDHAR MURTHY,BANGALORE vs. INCOME TAX OFFICER , WARD-5(2)(1), BANGALORE

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

ITA 543/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Aug 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None

Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 43B

HERRENKNECHT INDIA P.LTD,CHENNAI vs. DCIT CIR 1(1)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2108/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Apr 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 144Section 144C(1)Section 144C(13)Section 144C(5)Section 194CSection 194C(6)Section 40Section 40aSection 92C

…ITR 0421 (Raj.) SLP dismissed: [(2017) 84 taxmann.com 185 (SC)] ii. Bihar State Warehousing Corp. Ltd. v. CIT [(2017) 393 ITR 386 (patna HC)] iii. Sagun Foundry (p.) Ltd. v. CIT [(2017) 291 CTR 557 (All.)(HC)] iv. CIT v. Magus Customers Dialog P. Ltd. [(2015) 371 ITR 242 11 IT(TP)A No.2108/Mum/2017 M/s Herrenknecht India Pvt. Ltd. (Kam.) (HC)] v. CIT v. Nuchem Ltd. [(2015) 59 taxmann.com 455 (Punjab & Haryana)] vi. Essae Tera Oka (P) Ltd .. v. DCIT [(2014) 366 ITR 408 (Kam.)(HC)] vii. CIT v. Hernia Embroidery Mills (P.) Ltd. [(2014) 366 ITR 167 (P&H)(HC)] viii. CIT v. Jaipur Vidyut Vitran Nigam Ltd. [(2014) 36…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE vs. M/S NETWORK DETECTIVE AGENCY PVT LTD , BANGALORE

In the result, appeal of the Revenue is dismissed

ITA 2044/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Feb 2019AY 2014-15

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A No.2044/Bang/2018 (Assessment Year : 2014-15) Asst. Commissioner Of Income-Tax, Circle -5(1)(1), Bengaluru .. Appellant V. M/S. Network Detective Agency P. Ltd. No.69/1, Kuvempu Nagar, 35Th Main, 7Th Cross, Btm Layout, 2Nd Stage, Bengaluru 560058 .. Respondent Pan : Aaccn3772D Assessee By : Shri. S. Srinivasan, Ca Revenue By : Shri. R. N. Siddappaji, Addl. Cit Heard On : 28.02.2019 Pronounced On : 28.02.2019 O R D E R Per Laliet Kumar:

For Appellant: Shri. S. Srinivasan, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT

Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…were wrongly added back by the AO after relying on the CBDT circular No.22/2015, dt.17.12.2015. He has also drawn our attention to para 3 of the the judgment of the Hon’ble High Court of Karnataka in the matter of CIT v. Magus Customers Dialog P. Ltd [(2015) 371 ITR 242 – Kar], which reads as under ; 3. This court had an occasion to consider the said question of law in the case of CIT v. Spectrum Consultants India Pvt. Ltd. decided on December 9, 2013 in W. A. No. 4077 of 2013 [2014] 2 ITR-OL 622 (Karn) where, after referring to sections 29, 30 and 31 of the Provident Fund Act, has held as under (page 626 of 2…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD vs. GVK TECHNICAL & CONSULTANCY PRIVATE LIMITED, SECUNDERABAD

In the result, appeal of the Revenue is dismissed

ITA 1378/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Jan 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri V. Siva KumarFor Respondent: Smt. Komali Krishna

Section 36(1)(va)Section 43Section 438Section 43B

…following cases, have held that the employees contribution is also an allowable deduction, provided, it is paid before the due date of filing of the return. (i) CIT vs. Sabari Enterprises (2007) 298 ITR 141 (Kar.). (ii) Magus Customers Dialog P. Ltd., (2015) 371 ITR 242 (Kar.) (iii) Yum Restaurant India P. Ltd., (2015) 371 ITR 139 (Del.) (iv) CIT vs. Nipso Poly Fabriks Ltd., (2013)350 ITR 327 (HP) (v) CIT vs. Nuchem Ltd., (2015) 371 ITR 164(P&H). 4.1. We find that the Coordinate Bench of this Tribunal in the case of VBC Industries Limited, Hyderabad vs. DCIT, Circle-3(3), Hyderabad in ITA.Nos.143 & 144/H/2013 e…

SWAPNA HEALTH CARE.,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1)., HYDERABAD

In the result, the assessee appeal is allowed

ITA 1297/HYD/2017[2013-14]Status: DisposedITAT Hyderabad24 Jan 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri B. Ramakotaiahassessment Year: 2013-14 Swapna Health Care, Vs. Acit, Circle-6(1), Hyderabad. Hyderabad. Pan- Aacfs9098Q (Appellant) (Respondent) Assessee By : Shri V. Sivakumar Revenue By : Shri K. Gopala Krishna Date Of Hearing : 19-01-2018 Date Of Pronouncement : 24-01-2018 Order Per P. Madhavi Devi, J.M.: This Is Assessee’S Appeal For The A.Y 2013-14, The Assessee Is Aggrieved By The Order Of The Cit(A)-6, Hyderabad, Dated 26-04-2017 In Confirming The Disallowance Of Rs. 1,84,406/- Towards Delayed Payment Of Employees Contributions Of Pf & Esi To The Government Account, Beyond The Due Dates Under The Respective Acts.

For Appellant: Shri V. SivakumarFor Respondent: Shri K. Gopala Krishna

Section 143(3)Section 43B

…he employees contribution is also an allowable deduction, provided, it is paid before the due date of filing of the return. (i) CIT vs. Sabari Enterprises (2007) 298 ITR 141 (Kar.). 5 Swapna Health Care, Hyderabad. (ii) Magus Customers Dialog P. Ltd., (2015) 371 ITR 242 (Kar.) (iii) Yum Restaurant India P. Ltd., (2015) 371 ITR 139 (Del.) (iv) CIT vs. Nipso Poly Fabriks Ltd., (2013) 350 ITR 327 (HP) (v) CIT vs. Nuchem Ltd., (2015) 371 ITR 164 (P&H). 4.1. We find that the Coordinate Bench of this Tribunal in the case of VBC Industries Limited, Hyderabad vs. DCIT, Circle-3(3), Hyderabad in ITA.Nos.143 & 144/H/2013…