How many judgments cite CIT v. Nameel Leathers & Uppers?

12 judgments on BharatTax cite CIT v. Nameel Leathers & Uppers (273 ITR 350), spanning 2017 to 2023.

CIT v. Nameel Leathers & Uppers

273 ITR 350High Court2005#8935 most cited

What is CIT v. Nameel Leathers & Uppers authority for?

The deduction for employee contributions to PF and ESIC is not allowed if not deposited by the employer before the due date prescribed under the Act. The time for deposit can be extended by the EPF Officer.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. Nameel Leathers & Uppers · Section 36(1)(va) · Section 43B · employee contribution · PF · ESIC · deduction · due date · deposit · EPF Officer

Issues it is cited on

section 34(1)(iv)section 36(va)section 34(1)section 36(1)(iv)section 34 section 2(24)(x)section 2(24)section 36(1)(va)section 43b section 36(1)section 43 section 36

Judgments citing CIT v. Nameel Leathers & Uppers

Reliance Fire Brigade Services Pvt. Ltd, Mumbai vs. DCIT CPC, Bangalore

ITA 1631/MUM/2021[F.Y.2017-18]Status: DisposedITAT Mumbai25 Aug 2023

Bench: Shri Kuldip Singhassessment Year : 2017-18

For Appellant: Shri Nimesh Vora, A.R. &For Respondent: Shri B. Laxmi Kanth, D.R

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…and co- ordinate Bench of the Tribunal cited as (2023) 148 taxmann.com 153 (Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). 7. The Ld. A.R. for the assessee further contended that the entire payment on account of employees’ contribution towards PF has been made within time. In case of payment of Rs.8,09,814/- & Rs.8,22,713/- which was due to be paid on 15.01.2017 and 15.03.2017 was made on 19.01.2017 & 18.03.2017 respectively which is well within time as du…

Starline Workshop, Mumbai vs. ITO WD1(1) (1), Mumbai

ITA 1742/MUM/2021[2018-19]Status: DisposedITAT Mumbai25 Jul 2023AY 2018-19

Bench: The Due Date Of Filing Of Return. 3. The Appellant Prays That The Adjustment Made In The Intimation Order U/S 143(1) Of The Act May Be Deleted. 4. The Appellant Craves Your Honour'S Leave To Add, Alter Or Amend Any Ground Of Appeal At The Time Of Hearing Or Before.”

For Appellant: Shri Ryan Saldanha, A.RFor Respondent: Shri B. Laxmi Kanth, D.R

Section 143(1)Section 2(24)(x)Section 3Section 36Section 36(1)(va)

…s and co-ordinate Bench of the Tribunal cited as (2023) 148 taxmann.com 153 (Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). 7. However, on the other hand, the Ld. D.R. for the Revenue by relying upon the order passed by the Ld. CIT(A) contended that when the employees’ contribution of PF & ESIC has not been deposited by the employer before the due date prescribed under the Act the assessee company is not entitled for any deduction and relied upon the decisi…

Sharekhan Ltd., Mumbai vs. Dy Comm of Income Tax, CPC, Mumbai

ITA 182/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Om Prakash Kantassessment Year: 2018-19

For Appellant: Shri Manoj Mundra, A.RFor Respondent: Shri Milind S. Chavan, D.R

Section 143(1)Section 143(3)Section 36Section 40A(7)Section 43B

…and co- ordinate Bench of the Tribunal cited as (2023) 148 taxmann.com 153 (Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). 8. However, on the other hand, the Ld. D.R. for the Revenue by relying upon the order passed by the Ld. CIT(A) contended that when the employees’ contribution of PF & ESIC has not been deposited by the employer before the due date prescribed under the Act the assessee company is not entitled for any deduction and 5 M/s. Sharekhan Ltd.…

Sterling Motors, Mumbai vs. ACIT Circle 17(3), Mumbai

ITA 1/MUM/2022[2018-196]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-196

Bench: Shri Prashant Maharishi & Shri Kuldip Singhassessment Year: 2018-19

For Appellant: Shri Rayan Saldhana, A.RFor Respondent: Shri Hiren M. Bhatt, D.R

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

…and co- ordinate Bench of the Tribunal cited as (2023) 148 taxmann.com 153 (Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). 7. However, on the other hand, the Ld. D.R. for the Revenue by relying upon the order passed by the Ld. CIT(A) contended that when the employees’ contribution of PF & ESIC has not been deposited by the employer before the due date prescribed under the Act the assessee company is not entitled for any deduction and relied upon the decisi…

Shivam Packaging Industriespvt Ltd., Mumbai vs. CIT (A), Delhi

ITA 615/MUM/2023[2017-18]Status: DisposedITAT Mumbai19 May 2023AY 2017-18

Bench: Shri Kuldip Singh

For Appellant: Shri Vijay BahetiFor Respondent: Shri Jogendra Singh, Sr. AR

Section 143(1)Section 154Section 36(1)(va)Section 43B

…s and co-ordinate Bench of the Tribunal cited as (2023) 148 taxmann.com 153 (Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). Shivam Packaging Industries Pvt. Ltd 11. We are of the considered view that when the issue in question has been settled by the Hon'ble Supreme Court of India in case of Checkmate Services Pvt. Ltd. (supra) once for all the case law relied upon by the assessee is not applicable to the facts and circumstances of the case. Moreover, when…

Shivam Packaging Industriespvt Ltd., Mumbai vs. CIT (A), Delhi

ITA 614/MUM/2023[2018-19]Status: DisposedITAT Mumbai19 May 2023AY 2018-19

Bench: Shri Kuldip Singh

For Appellant: Shri Vijay BehetiFor Respondent: Shri Jogendra Singh, Sr. AR

Section 143(1)Section 154Section 36(1)(va)Section 43B

…s and co-ordinate Bench of the Tribunal cited as (2023) 148 taxmann.com 153 (Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). Shivam Packaging Industries Pvt. Ltd 11. We are of the considered view that when the issue in question has been settled by the Hon'ble Supreme Court of India in case of Checkmate Services Pvt. Ltd. (supra) once for all the case law relied upon by the assessee is not applicable to the facts and circumstances of the case. Moreover, when…

Newage Fire Protection Pvt Ltd, Mumbai vs. Commissioner of Income Tax Appeals. National Faceless Appeal, Mumbai

ITA 487/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)

…(Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. ITA No.486 & 487/M/2023 4 M/s. Newage Fire Protection Engineers Pvt. Ltd. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). 7. However, on the other hand, the Ld. D.R. for the Revenue by relying upon the order passed by the Ld. CIT(A) contended that when the employees’ contribution of PF & ESIC has not been deposited by the employer before the due date prescribed under the Act the assessee company is not entitled for any deduction and relied upon the decisi…

Newage Fire Protection Engineers Pvt Ltd, Mumbai vs. Commissioner of Income Tax Appeas National Faceless Appeal, Mumbai

ITA 486/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Apr 2023AY 2019-20

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)

Sila Solutions Pvt Ltd, Mumbai vs. DCIT CPC Bangalore, Mumbai

ITA 813/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2018-19 M/S. Sila Solutions Pvt. Dy. Commissioner Of Ltd., Income Tax-Cpc, 3Rd Floor, A-301, Bangalore, Neelam Centre, Karnataka – 560 500 Vs. Baburao Pendharkar Marg, Glaxo, Worli, Mumbai City– 400 030 Pan: Aancs3675D (Appellant) (Respondent)

For Appellant: Shri Mandar Vaidya, A.RFor Respondent: Shri Tejinder Pal Singh, D.R

Section 143(1)Section 36(1)(va)Section 36(2)(va)

Shamim Akhtar Abdul Khaliq Shaikh, Mumbai vs. ITO WD 25(1) (2) CPC, Mumbai

ITA 152/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Om Prakash Kantassessment Year: 2018-19

For Appellant: Shri Sunil Makhija, A.RFor Respondent: Ms. Mahita Nair, D.R

Section 154Section 36(1)(va)

…s and co-ordinate Bench of the Tribunal cited as (2023) 148 taxmann.com 153 (Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). 6 Shri Shamim Akhtar Abdul Khaliq Shaikh 8. However, on the other hand, the Ld. D.R. for the Revenue by relying upon the order passed by the Ld. CIT(A) contended that when the employees’ contribution of PF & ESIC has not been deposited by the employer before the due date prescribed under the Act the assessee company is not entitled for…

Newage Fire Protection Industries Pvt .Ltd, Mumbai vs. CIT (A) NFAC, Delhi

ITA 2141/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2018-19

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R

Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43

…s and co-ordinate Bench of the Tribunal cited as (2023) 148 taxmann.com 153 (Mumbai-Trib.) in case of P.R. Packaging Service vs. ACIT, Income Tax Officer vs. Gujarat Power Corpn. Ltd. (2002) 122 Taxman 367 (Gujarat) and CIT vs. Nameel Leathers & Uppers (2005) 273 ITR 350 (Madras). 7. However, on the other hand, the Ld. D.R. for the Revenue by relying upon the order passed by the Ld. CIT(A) contended that when the employees’ contribution of PF & ESIC has not been 4 M/s. Newage Fire Protection Industries Pvt. Ltd. deposited by the employer before the due date prescribed under the Act the assessee company is not e…

Advanced Enzyme Technologies Ltd, Thane vs. ACIT Cir I, Thane

In the result, the appeal of assessee is allowed

ITA 1775/MUM/2014[2002-03]Status: DisposedITAT Mumbai16 Nov 2017AY 2002-03

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Advanced Enzyme The Asst. Commissioner Of Technologies Ltd. (Formerly Income Tax- 1, Circle01, Known As Advanced Ashar It Park B Wing, 6 Th Biochemicals Ltd.) Floor, Road No. Z-16, Now Known As Advanced Wagle Indl Estate Vs. Enzyme Technologies Ltd. Thane (W) -400 604 Sun Magnetica, A Wing, 5 Th Fl Near Lic Service Road, Thane (W)-400 604 Appellant .. Respondent Pan No. Aabca4555E

For Appellant: Vipul Joshi & Dinkle Hariya, ARs’For Respondent: Rajesh Kumar Yadav, DR

Section 115JSection 143(3)Section 154Section 80Section 80H

…highly debatable issue. It is now a very firmly settled legal principle that debatable issues can never be subject matter of rectification proceedings under 154 of the Act. The Hon'ble Madras High Court in the case of CIT v/s. Nameel Leathers & Uppers (2005) 273 ITR 350 (Mad), held that it is a 6 Advanced enzyme Technologies Ltd. (A.Y. 2002-03) settled law that the question of relief under section 80HHC is a debatable issue and no recourse of section 154 of the Act be taken to rectify the amount of relief. This view has been recently followed by the Hon'ble Madras High Court itself in the case of CIT v/s. Seshas…