CIT v. Nexus Computer Pvt. Ltd.

313 ITR 144High Court2009#13993 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 357,292 Indian tax judgments — from 2017 to 2019.

Judgments citing CIT v. Nexus Computer Pvt. Ltd.

The Deputy Commissioner of Income Tax, Circle-1(1), Visakhapatnam vs. Bharat Heavy Plate & Vessel Limitted, Visakhapatnam

In the result, appeal of the revenue is dismissed

ITA 457/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam26 Sept 2019AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.457/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Dy.Commissioner Of Income Tax Vs. M/S Bharat Heavy Plate & Circle 1(1) Vessels Ltd. Visakhapatnam D.No.10-3, Administrative Building Natayyapalem Visakhapatnam [Pan :Aaacb7076N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.Suman Malik, Dr प्रत्यधथी की ओर से / Respondent By : None सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.09.2019 आदेश /O R D E R

For Appellant: Smt.Suman Malik, DRFor Respondent: None
Section 143(3)Section 2(24)(x)Section 36(1)(va)

…& Vessels Ltd., Visakhapatnam (ii) CIT Vs. Alom Extrusions Ltd. (319 ITR 306)-227 CTR (SC) 417 (2009) (iii) SC in CIT Vs. Vinay Cement Ltd. (2009) 313 ITR (ST.)1 (iv) CIT Vs. Vijay Shree Ltd. 43 Taxman 396 (Calcutta hc) (v) CIT Vs. Nexus Computers Pvt. Ltd. 313 ITR 144 4. Against the order of the Ld.CIT(A), the department has filed appeal before this Tribunal. 5. We have heard both the parties and perused the material placed on record. This Tribunal has taken a view that deduction of employees contribution required to be allowed if the same is remitted to the employees provident fund account before the due dat…

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 the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others (321 ITR 508), the Hon'ble Madras High Court in the case of CIT Vs. Nexus Computer Pvt. Ltd. 313 ITR 144 & the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Poly fabric Pvt. Ltd.(350 ITR 327 HP). The Hon'ble ITAT, Mumbai, Pune & Chennai have taken similar views. In the light of the above judicial pronouncements, it is held that the assessee would be entitled for deduction of the employees contribution of PF & ESI made before the d…

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 the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others (321 ITR 508), the Hon'ble Madras High Court in the case of CIT Vs. Nexus Computer Pvt. Ltd. 313 ITR 144 & the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Poly fabric Pvt. Ltd.(350 ITR 327 HP). The Hon'ble ITAT, Mumbai, Pune & Chennai have taken similar views. In the light of the above judicial pronouncements, it is held that the assessee would be entitled for deduction of the employees contribution of PF & ESI made before the d…

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 the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others (321 ITR 508), the Hon'ble Madras High Court in the case of CIT Vs. Nexus Computer Pvt. Ltd. 313 ITR 144 & the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Poly fabric Pvt. Ltd.(350 ITR 327 HP). The Hon'ble ITAT, Mumbai, Pune & Chennai have taken similar views. In the light of the above judicial pronouncements, it is held that the assessee would be entitled for deduction of the employees contribution of PF & ESI made before the d…

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 the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others (321 ITR 508), the Hon'ble Madras High Court in the case of CIT Vs. Nexus Computer Pvt. Ltd. 313 ITR 144 & the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Poly fabric Pvt. Ltd.(350 ITR 327 HP). The Hon'ble ITAT, Mumbai, Pune & Chennai have taken similar views. In the light of the above judicial pronouncements, it is held that the assessee would be entitled for deduction of the employees contribution of PF & ESI made before the d…

DCIT, Chengalput vs. Best & Crompton Engg. Projects Ltd., Chennai

The appeal of the Revenue is partly allowed

ITA 647/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Feb 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No. 646/Mds/2016 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Best & Crompton Engg. Income Tax, V. Projects Ltd., Pgp House, 2Nd Floor, Corporate Circle – 1 (2), Chennai – 34. No.57, Sterling Road, Nungambakkam, Chennai – 34. Pan : Aabcb5248H (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No. 647/Mds/2016 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Best & Crompton Engg. Ltd., Income Tax, V. No.28, Sidco Industrial Estate, Corporate Circle – 1 (2), Ambattur, Chennai - 58. Chennai – 34. Pan : Aaacb2753N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Shiva Srinivas, Jcit ""यथ" क" ओर से/Respondent By : None सुनवाई क" तारीख/Date Of Hearing : 11.01.2017 घोषणा क" तारीख/Date Of Pronouncement : 28.02.2017 आदेश आदेश /O R D E R आदेश आदेश

For Appellant: Shri Shiva Srinivas, JCITFor Respondent: None
Section 260ASection 32(1)(ii)

…owever the payment was beyond the due date prescribed by the PF Act. Therefore, the Assessing Officer disallowed the claim of the assessee. The CIT (Appeals) by placing his reliance on the judgment of Madras High Court in CIT v Nexus Computer (P) Ltd (2009) 313 ITR 144 (Mad) found that the PF contribution of the employees was paid before the due date for filing the return of income under Section 139 (1) of the Act. Therefore, he allowed the claim of the assessee. In fact, The CIT (Appeals) directed the Assessing Officer to verify the exact date of payment of employees’ contribution and if it is paid before the…

DCIT, Chengalput vs. Best & Crompton Engg. Projects Ltd., Chennai

The appeal of the Revenue is partly allowed

ITA 646/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Feb 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita No. 646/Mds/2016 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Best & Crompton Engg. Income Tax, V. Projects Ltd., Pgp House, 2Nd Floor, Corporate Circle – 1 (2), Chennai – 34. No.57, Sterling Road, Nungambakkam, Chennai – 34. Pan : Aabcb5248H (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No. 647/Mds/2016 िनधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of M/S. Best & Crompton Engg. Ltd., Income Tax, V. No.28, Sidco Industrial Estate, Corporate Circle – 1 (2), Ambattur, Chennai - 58. Chennai – 34. Pan : Aaacb2753N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Shiva Srinivas, Jcit ""यथ" क" ओर से/Respondent By : None सुनवाई क" तारीख/Date Of Hearing : 11.01.2017 घोषणा क" तारीख/Date Of Pronouncement : 28.02.2017 आदेश आदेश /O R D E R आदेश आदेश

For Appellant: Shri Shiva Srinivas, JCITFor Respondent: None
Section 260ASection 32(1)(ii)

…owever the payment was beyond the due date prescribed by the PF Act. Therefore, the Assessing Officer disallowed the claim of the assessee. The CIT (Appeals) by placing his reliance on the judgment of Madras High Court in CIT v Nexus Computer (P) Ltd (2009) 313 ITR 144 (Mad) found that the PF contribution of the employees was paid before the due date for filing the return of income under Section 139 (1) of the Act. Therefore, he allowed the claim of the assessee. In fact, The CIT (Appeals) directed the Assessing Officer to verify the exact date of payment of employees’ contribution and if it is paid before the…

CIT v. Nexus Computer Pvt. Ltd. (313 ITR 144) — Cited in 7 Judgments | BharatTax