What is CIT v. Noble and Hewitt (I) P. Ltd. authority for?

Section 43B of the Income-tax Act does not apply to disallow an amount (such as statutory dues like service tax or GST) if it has not been debited to the Profit & Loss account and no deduction for it has been claimed by the assessee.

How many judgments cite CIT v. Noble and Hewitt (I) P. Ltd.?

109 judgments on BharatTax cite CIT v. Noble and Hewitt (I) P. Ltd. (305 ITR 324), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Noble and Hewitt (I) P. Ltd. come up under?

It is most often cited in judgments turning on Section 43B, Section 250, Section 139(1), Section 143(1), Section 143(2), Section 143(3).

CIT v. Noble and Hewitt (I) P. Ltd. (305 ITR 324)

ITO, Ward-6(4), New Delhi vs. Coronation Infrastructure Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue stands allowed for statistical purposes

ITA 757/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Jul 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2016-17]

Section 139(1)Section 43BSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year: 2016-17] M/s Coronation ITO, Infrastructure Pvt. Ltd. Ward-6(4), Plot No.1 and 2, Vs Room No.376A, Block No.E-0, C.R. Building, Old Ishwar Nagar, Mathura New Delhi Road, South Delhi-110065 PAN-AAACC7171K Assessee Revenue [Assessment Year: 2014-15] ITO, M/s Coronation Infrastructure Pvt. Ward-6(4), Vs Ltd. Room No.376A, Plot No.1 and 2, C.R. Building, Block No.E-0, New Delhi Old Ishwar Nagar, Mathura Road, South Delhi-110065 PAN- AAACC7171K Rev…

Coronation Infrastructure Pvt .Ltd, New Delhi vs. ITO Ward- 6(4), New Delhi

In the result, the appeal of the Revenue stands allowed for statistical purposes

ITA 660/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Jul 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2016-17]

Section 139(1)Section 43BSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER [Assessment Year: 2016-17] M/s Coronation ITO, Infrastructure Pvt. Ltd. Ward-6(4), Plot No.1 and 2, Vs Room No.376A, Block No.E-0, C.R. Building, Old Ishwar Nagar, Mathura New Delhi Road, South Delhi-110065 PAN-AAACC7171K Assessee Revenue [Assessment Year: 2014-15] ITO, M/s Coronation Infrastructure Pvt. Ward-6(4), Vs Ltd. Room No.376A, Plot No.1 and 2, C.R. Building, Block No.E-0, New Delhi Old Ishwar Nagar, Mathura Road, South Delhi-110065 PAN- AAACC7171K Rev…

Shri Col. D. Pradeep Kumar, Chennai vs. DCIT, Chennai

The appeal stand allowed for statistical purposes

ITA 2580/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jun 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri. ARV Sreenivasan (Addl. CIT) – Ld. DR

Section 143(3)Section 43B

…आयकर अपीलीय अिधकरण ’ ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ,ी महावीर िसंह, उपा23 एवं माननीय ,ी मनोज कुमार अ7वाल ,लेखा सद: के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 2580/Chny/2016 (िनधाCरण वषC / Assessment Year: 2012-13) Col. D. Pradeep Kumar DCIT बनाम/ Flat No. C-3, Door No. 56/105, Business Circle –II, Shrishti, HMH Plaza, G.N. Chetty Road, Chennai – 600 034. Vs. T.Nagar, Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ANCPK-0423-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपील…

M/S. Geotrix Building Envelope Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessees is allowed for statistical purpose

ITA 2561/BANG/2019[2017-18]Status: DisposedITAT Bangalore17 May 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ramasubramaniyan and Shri Sandeep, C.AsFor Respondent: Shri Priyadarshini Basaganni, Addl. CIT(DR)

Section 143(1)Section 431Section 43B

…377 ITR 129 and Commissioner of Income Tax Vs. Calibre Personnel Services Pvt. Ltd. (Income Tax Appeal No. 158 of 2013) rendered on 2nd February, 2015” 12. Similar view is held by the Delhi High Court in the case of CIT vs Noble And Hewitt (I) (P) Ltd (2008) 305 ITR 324 (Delhi) has held that 5. Learned Counsel for the revenue urges that the decision of the Calcutta High court in Chowringhee Sales Bureau (P.) Ltd’s case (supra) relied by the CIT(A) is distinguishable from assessee’s case. In that case it was held that the liability to pay sales tax arose the moment a sale or purchase was effected and if an assess…

Iss Sdb Security Services Private Limited, Chennai vs. DCIT Corporate Circle 2 (2), Chennai

The appeal stands allowed in terms of our above order

ITA 1687/CHNY/2018[2012-13]Status: DisposedITAT Chennai04 Apr 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/ Shri M.P. Lohia (CA) &Nikil TiwariFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR

Section 143(3)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.1687/Chny/2018 (िनधा"रणवष" / Assessment Year: 2012-13) M/s. ISS SDB Security Services Pvt. Ltd. DCIT Deccan House, No. 4, 7th Avenue, बनाम/ Corporate Circle 2(2) Harrington Road, Chetpet Chennai. Vs. Chennai – 600 031. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACT-3628-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant…

The ACIT, Valsad Circle, Valsad vs. M/S. Savita Construction Pvt. Ltd., Valsad

In the result, the appeal of the Revenue is dismissed

ITA 3495/AHD/2015[2009-10]Status: DisposedITAT Surat26 Jul 2021AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Asstt. Commissioner Of M/S Savita Construction Income Tax, Valsad Circle Pvt. Ltd., Vs Room No.208, 2Nd Floor, New Gidc, Income Tax Office, “Palak Gundiav, Valsad Arcade” Shnatinagar, Pan : Aafcs 3408 Q Tithal Road, Valsad-396001 Revenue / Appellant Assessee /Respondent

Section 143(1)Section 143(2)Section 147oSection 148Section 254(1)Section 43B

…R of the assessee submits that the assessee has not claimed liability in their balance-sheet. To support his submission, the Ld. AR of the assessee relied upon the decision of Hon'ble Delhi High Court in the case of CIT vs. Noble & Hewitt (I) (P) Ltd., (2008) 305 ITR 324 (Del) wherein Hon'ble court held that when assessee neither claimed any deduction nor it debited amount as an expenditure in profit and loss account and the assessee was following mercantile system of accounting no addition to the income of assessee can be made. Total income strengthen his submissions the learned AR for the assessee relied on the…

M/S Ken Consulting Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal filed in ITA No

ITA 301/BANG/2019[2012-13]Status: DisposedITAT Bangalore15 Jun 2021AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Smt. R. Premi, D.R

Section 154Section 43B

…ITA Nos.300 & 301/Bang/2019 Ken Consulting Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.300 & 301/Bang/2019 Assessment Year: 2012 – 13 Ken Consulting Private Ltd. No.46/1, Novel Tech Park Deputy Commissioner of Garvebhavi Palya Income-tax Kudlu Gate, Hosur Road Vs. Circle-4(1)(1) Bangalore 560 068. Bangalore PAN NO : AABCK5070G APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, A.R. Respondent by : Smt. R. Premi, D.R. Date of Hearing : 25.03.2021 Date of Pronouncement :…

M/S Ken Consulting Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal filed in ITA No

ITA 300/BANG/2019[2012-13]Status: DisposedITAT Bangalore15 Jun 2021AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Smt. R. Premi, D.R

Section 154Section 43B

…ITA Nos.300 & 301/Bang/2019 Ken Consulting Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.300 & 301/Bang/2019 Assessment Year: 2012 – 13 Ken Consulting Private Ltd. No.46/1, Novel Tech Park Deputy Commissioner of Garvebhavi Palya Income-tax Kudlu Gate, Hosur Road Vs. Circle-4(1)(1) Bangalore 560 068. Bangalore PAN NO : AABCK5070G APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, A.R. Respondent by : Smt. R. Premi, D.R. Date of Hearing : 25.03.2021 Date of Pronouncement :…

Clsa India Ltd, Mumbai vs. Addl CIT, Mumbai

In the result, appeal is partly allowed

ITA 8431/MUM/2010[2006-07]Status: DisposedITAT Mumbai14 Dec 2020AY 2006-07

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri Anand Mohan

Section 143(3)Section 144C(13)Section 194JSection 40Section 9(1)(vii)

…aking any disallowance under section 43B(a) of the Act. In support of his contention, the leaned Sr. Counsel relied upon the following decisions:– i) Kerala State Electricity Board v/s DCIT, 329 ITR 91 (Ker.) and ii) CIT v/s Noble and Hewitt India Pvt. Ltd., 305 ITR 324 (Del.). 12. The learned Departmental Representative relied upon the observations of the Assessing Officer. 13. We have considered rival submissions in the light of decisions relied upon and perused the material on record. On going through Chapter–VII of Finance (No.2) Act, 2004, which provides for STT, we find that as per section 98, STT is lev…

M/S Trig Security & Intelligence Pvt Ltd., Jsr vs. ITO Wrd-3(2), Jsr

Appeal is allowed in above terms

ITA 13/RAN/2019[2014-15]Status: DisposedITAT Ranchi23 Sept 2020AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm आयकरअपीलसं./Ita No.13/Ran/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri N. S. Khalko, JCIT

Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI, “E” COURT, AT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM आयकरअपीलसं./ITA No.13/Ran/2019 ("नधा"रणवष" / Assessment Year:2014-15) M/s Trig Security and Vs. ITO, Ward-3(2), Jamshedpur 1st Floor, Jyoti Tower, Road No. 2, Contractors Area, Bistupur, Jamshedpur "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCT 5945 J (Appellant) .. (Respondent) Appellant by : Shri Devesh Poddar, Advocate Respondent by : Shri N. S. Khalko, JCIT सुनवाईक"तार"ख/ Date of Hearing : 02/09/2020 घोषणाक"तार"ख/Date of Pronouncement : 23/09/2020 आदेश / O R D E R Per Shri S. S. GODARA…

D.C.I.T., Circle-10(2), Kolkata vs. M/S Tsg Global Services Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 185/KOL/2019[2013-14]Status: DisposedITAT Kolkata08 Jul 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.185/Kol/2019 ("नधा"रणवष" / Assessment Year: 2013-14)

For Appellant: Shri Supriyo Paul, JCITFor Respondent: None

Section 143(3)Section 43Section 43B

…paid in subsequent years and only part of the amount has been paid and some amount was waived by the M/s TSG Global Services Pvt. Ltd. Assessment Year:2013-14 Service Tax Department. The law on this issue is very clear in CIT vs. Noble And Hewitt (I) (P) Ltd. 305 ITR 324 (Delhi) in ITA No.3848/Del/2012-AY- 2008-09 it was held that when the assessee has not debited the service tax in its profit & loss account and in this case no disallowance can be made u/s 43B of the IT Act. Therefore, the addition made is not sustainable and ground no.4 is also allowed. In subsequent years when the service tax liability has been…

E.C.Bose & Co. Pvt. Ltd., Kolkata vs. D.C.I.T., Circle-11, Kolkata

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 242/KOL/2020[2008-09]Status: DisposedITAT Kolkata01 Jul 2020AY 2008-09

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 147Section 148Section 43B

…ceeded to dispose of the appeals of the assessee vide a common appellate order dated 16.02.2018 passed ex-parte. In the said order, he held by relying on the decision of the Hon’ble Delhi High Court in the case of CIT –vs.- Noble & Hewitt (India) (P) Limited (305 ITR 324) that the disallowance under section 43B could be made only if the service tax collection had been routed by the assessee-company through its Profit 2 Assessment Year: 2008-2009 & Assessment Year: 2011-2012 E.C. Bose & Co. (P) Limited & Loss Account. He accordingly directed the Assessing Officer to verify the factual position in this regard…

E.C. Bose & Co. Pvt. Ltd., Kolkata vs. DCIT, Circle-11, Kolkata

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 186/KOL/2020[2011-12]Status: DisposedITAT Kolkata01 Jul 2020AY 2011-12

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 147Section 148Section 43B

…ceeded to dispose of the appeals of the assessee vide a common appellate order dated 16.02.2018 passed ex-parte. In the said order, he held by relying on the decision of the Hon’ble Delhi High Court in the case of CIT –vs.- Noble & Hewitt (India) (P) Limited (305 ITR 324) that the disallowance under section 43B could be made only if the service tax collection had been routed by the assessee-company through its Profit 2 Assessment Year: 2008-2009 & Assessment Year: 2011-2012 E.C. Bose & Co. (P) Limited & Loss Account. He accordingly directed the Assessing Officer to verify the factual position in this regard…

M/S. C.S. Datamation Research Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 3915/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2020AY 2011-12

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Jagdish Singh, Sr. DR

Section 271Section 271(1)(c)Section 274Section 43B

…[ITA No.3238/Del/2015], order dated 25th April, 2019 for A.Y. 2011-12. 7. So far as the merit of the case is concerned, the ld. Counsel for the assessee submitted that the Hon’ble Delhi High Court in the case of CIT vs. Noble & Hewitt (I) (P) Ltd. reported in 305 ITR 324, has held that when the assessee did not deposit part of service tax collections with concerned authorities and has neither claimed any deduction in this regard nor did it debit the said amount as an expenditure in the Profit & Loss Account, no disallowance u/s 43B can be made. He also relied on the decision of Chennai Bench of the Tribunal in th…

The ACIT, Kochi vs. M/S.Kunnel Engineers & Contractors P. Ltd, Kochi

ITA 653/COCH/2019[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 43B

…not applicable since I.T.A. Nos. 653/Coch/2019 & 04/Coch/2020 43B deals with items debited in P&L account and claimed as a deduction. The assessee also relied on the judgment of the Delhi High Court in the case of CIT Vs. Noble and Hewitt India Pvt. Ltd. (305 ITR 324) and the decision of the ITAT Chennai in the case of Real Image Media Technology Pvt. Ltd. (2008) (114 ITD 573). The Assessing Officer rejected the claim of the assessee. The Assessing Officer relied on the judgment of the Allahabad High Court in the case of Jagdish Prasad Nigam Vs. CIT (1997) (228 ITR 112), wherein it was held that excise du…