CIT v. Noble and Hewitt (I) P. Ltd.

305 ITR 324High Court2008#990 most cited

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.

109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Noble and Hewitt · 305 ITR 324 · Section 43B · disallowance of statutory dues · no deduction claimed · not debited to P&L account · service tax · GST · current liability · Delhi High Court

Also reported as

166 Taxmann 48

Sections most often in play

Section 43BSection 250Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 194ASection 201(1)
Read the full judgment

Issues it is cited on

statutory duessection 145asection 43bmercantile system of accountingsection 43section 36(1)(iii)section 36(1)(va)section 145section 36(1)section 36section 28section 234b

Judgments citing CIT v. Noble and Hewitt (I) P. Ltd.

DCIT, New Delhi vs. M/S. Hls Asia Ltd., New Delhi

ITA 323/DEL/2012[2005-06]Status: DisposedITAT Delhi24 Feb 2020AY 2005-06

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ssee has raised sales bills and charged service-tax on the same and service-tax is in the nature of revenue receipt. 25. Ld. CIT (A), by following the decision rendered by Hon’ble Delhi High Court in the case of CIT vs. Noble and Hewitt (I) P. Ltd. (2008) 305 ITR 324 (Delhi), deleted the disallowance on account of service-tax remaining unpaid. 26. We are of the considered view that when undisputedly aforesaid amount of Rs.51,43,856/- as service-tax payable has not been passed through P&L account duly reported in tax audit report nor the assessee has claimed deduction of service-tax payable to the Governmen…

ACIT, New Delhi vs. M/S. Hls Asia Ltd., New Delhi

ITA 5855/DEL/2011[2006-07]Status: DisposedITAT Delhi24 Feb 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Saras Kumar, Senior DR
Section 80

…ssee has raised sales bills and charged service-tax on the same and service-tax is in the nature of revenue receipt. 25. Ld. CIT (A), by following the decision rendered by Hon’ble Delhi High Court in the case of CIT vs. Noble and Hewitt (I) P. Ltd. (2008) 305 ITR 324 (Delhi), deleted the disallowance on account of service-tax remaining unpaid. 26. We are of the considered view that when undisputedly aforesaid amount of Rs.51,43,856/- as service-tax payable has not been passed through P&L account duly reported in tax audit report nor the assessee has claimed deduction of service-tax payable to the Governmen…

M/S Wyzmindz Solutions Private Limited, Bangalore vs. Income Tax Officer Ward-7(1)(4), Bangalore

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

ITA 3417/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Jan 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Sri.Mukesh Kumar, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR
Section 115JSection 143Section 143(2)Section 145ASection 2Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.3417/Bang/2018 : Asst.Year 2014-2015 M/s.Wyzmindz Solutions The Income Tax Officer Private Limited Vs. Ward 7(1)(4) No.19/3, Srinivasa Industrial Bangalore. Estate, Kanakapura Main Road, Konanakunte Post Bangalore – 560 062. PAN : AABCW0126B. (Appellant) (Respondent) Appellant by : Sri.Mukesh Kumar, CA Respondent by : Sri.Ganesh R.Ghale, Standing Council for DR Date of Date of Hearing : 23.01.2020 Pronouncement : 30.01.2020 O R D E R This appeal filed by the assessee is directed against the order of…

M/S Metricstream Infotech(India) Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

The appeal of the assessee is dismissed

ITA 1688/BANG/2018[2014-15]Status: DisposedITAT Bangalore10 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2014-15

For Appellant: Shri H. Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 145ASection 263Section 37Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER Assessment year: 2014-15 M/s. Metric Stream Infotech (India) Vs. The Assistant Commissioner of Pvt. Ltd., AMR Tech Park – 4B, Income Tax, No.23 & 24, Hongasandra Village, Circle 4(1)(2), Begur Hobli, Bangalore – 560 068. Bangalore. PAN: AACCM 4991K APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.01.2020 Date of Pronouncement : 10.01.2020 O R D E R Per N.V. Vasudevan…

M/S. Vikon Engineering Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is allowed

ITA 3345/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Sh. G. S. Pannu & Ms Suchitra Kamblei.T.A. No. 3345/Del/2015 (A.Y 2010-11) Vikon Engineering Pvt. Ltd., Vs Acit, 31, First Floor, Sunder Nagar, Centre Circle – 5, New Delhi. New Delhi (Pan : Aabcv 7701 K) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 14ASection 40Section 43B

…al in case of DCIT vs. M/S Padinjarekara Agencies Ltd. 53 ITD 317 and ITO vs. Sigma Information System (ITA No.5232/Del/2016 order dated 27/04/2017) as well as relied upon the Hon’ble Delhi High Court decision in case of CIT vs. Noble and Hewitt (I) Pvt. Ltd. 305 ITR 324. 6. The Ld. DR submitted that the Assessing Officer and the CIT(A) both rightly upheld the disallowance under Section 43B of the Act becasue the assessee company has created account for the service tax in the books of accounts but shown as payable and no documentary evidence was submitted as proof of payment of service tax before the Revenue auth…

Dy.C.I.T. 1, Bhilai(Cg) vs. Shri Sandeep Surendran Nair, Bhilai(Cg)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 318/BIL/2014[2011-12]Status: DisposedITAT Raipur08 Nov 2019AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

…duction of service tax nor did it debit the same as an expenditure in the Profit & Loss Account, hence, the same could not be disallowed u/s 43B of the Act. The judgment of the Hon‟ble High Court of Delhi in the case of CIT Vs. Noble & Hewitt (India) (P) Ltd. 305 ITR 324 fortifies the said view. The case of the appellant also finds support from the following decisions: A.Y. 2010-11 & 2011-12 (i) Ind Global Corporate Finance Pvt. Ltd. vs. ITO (2012) 33 CCH 388 (ITAT Mumbai); (ii) DCIT vs. Ovira Logistic Pvt. Ltd. (2012) 34 CCH 310 (ITAT Mumbai); (iii) DCIT vs. Hathway Cable &Datacom (P) Ltd. I.T.A. No.5757/M/2011…

Dy.C.I.T. 1 vs. Shri Sandeep Surendran Nair, Bhilai(Cg)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 222/BIL/2014[2010-11]Status: DisposedITAT Raipur08 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

…duction of service tax nor did it debit the same as an expenditure in the Profit & Loss Account, hence, the same could not be disallowed u/s 43B of the Act. The judgment of the Hon‟ble High Court of Delhi in the case of CIT Vs. Noble & Hewitt (India) (P) Ltd. 305 ITR 324 fortifies the said view. The case of the appellant also finds support from the following decisions: A.Y. 2010-11 & 2011-12 (i) Ind Global Corporate Finance Pvt. Ltd. vs. ITO (2012) 33 CCH 388 (ITAT Mumbai); (ii) DCIT vs. Ovira Logistic Pvt. Ltd. (2012) 34 CCH 310 (ITAT Mumbai); (iii) DCIT vs. Hathway Cable &Datacom (P) Ltd. I.T.A. No.5757/M/2011…

Sdce Projects Pvt. Ltd., Vadodara vs. The Dy. CIT, Circle-2(1)(1), Vadodara

In the result, the appeal of the assessee is partly allowed

ITA 2556/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2556/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Sdce Projects Pvt. Ltd., D.C.I.T, 2Nd Floor Tower A, Vs. Circle-2(1)(1) Darshnam Oxy Park, Baroda. Nr. Neelkamal Farm House, Vasna-Bhauli Road, Vadodara-390020. Pan: Aalcs7588K

Section 139(1)Section 37Section 43B

…d CIT (A) as recorded in the order of the ITAT in the case of Madhya Gujarat Vij. Co. Ltd. (Supra) stands as under. “Ld. CIT(A) allowed the claim of assessee by following the judgment of Hon. Delhi High Court in the case of CIT Vs. Noble & Hewitt (I)(P) Ltd. [305 ITR 324 (Del.)].” 6.12 We also bring to the notice that the Finance Act 2018, w.r.e.f. 01-04- 2017, has amended the provisions of section 145A of the Act requiring the assessee to include the amount of service tax in the value of the purchases and sales. But such amendment is applicable with effect from 1 April 2017. The relevant extract of the section…

Addl. CIT, New Delhi vs. M/S. Sbi Cards & Payments Services Pvt. Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 4705/DEL/2016[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 43B

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 4703 to 4705/Del/2016 Assessment Year: 2009-10 to 2011-12 Addl. CIT, Special Range-8, vs. SBI Cards & Payments Services New Delhi. Pvt. Ltd., 401-402, 4th Floor, Aggarwal Millennium Tower, New Delhi (PAN: AAECS5981K) (Appellant) (Respondent) Appellant by Sh. S.S. Rana, CIT/DR Respondent by Sh. Tushar Jarwal, Advocate Sh. Rahul Sateeja, Advocate Date of Hearing 16.05.2019 Date of Pronouncement 28.05.2019 ORDER Per L.P. Sahu, A.M.: All these appeals are…

Addl. CIT, New Delhi vs. M/S. Sbi Cards & Payments Services Pvt. Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 4704/DEL/2016[2010-11]Status: DisposedITAT Delhi28 May 2019AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 43B

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 4703 to 4705/Del/2016 Assessment Year: 2009-10 to 2011-12 Addl. CIT, Special Range-8, vs. SBI Cards & Payments Services New Delhi. Pvt. Ltd., 401-402, 4th Floor, Aggarwal Millennium Tower, New Delhi (PAN: AAECS5981K) (Appellant) (Respondent) Appellant by Sh. S.S. Rana, CIT/DR Respondent by Sh. Tushar Jarwal, Advocate Sh. Rahul Sateeja, Advocate Date of Hearing 16.05.2019 Date of Pronouncement 28.05.2019 ORDER Per L.P. Sahu, A.M.: All these appeals are…

Addl. CIT, New Delhi vs. M/S. Sbi Cards & Payments Services Pvt. Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 4703/DEL/2016[2009-10]Status: DisposedITAT Delhi28 May 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 43B

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 4703 to 4705/Del/2016 Assessment Year: 2009-10 to 2011-12 Addl. CIT, Special Range-8, vs. SBI Cards & Payments Services New Delhi. Pvt. Ltd., 401-402, 4th Floor, Aggarwal Millennium Tower, New Delhi (PAN: AAECS5981K) (Appellant) (Respondent) Appellant by Sh. S.S. Rana, CIT/DR Respondent by Sh. Tushar Jarwal, Advocate Sh. Rahul Sateeja, Advocate Date of Hearing 16.05.2019 Date of Pronouncement 28.05.2019 ORDER Per L.P. Sahu, A.M.: All these appeals are…

DCIT, New Delhi vs. M/S Disha Security & Manpower Pvt. Ltd., New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 5649/DEL/2016[2012-13]Status: DisposedITAT Delhi17 May 2019AY 2012-13

Bench: Shri N. K. Billaiya & Shri K.N. Chary

Section 43B

…justified in adding such amount u/s 43B of the Act to the income of the assessee since it represents the unpaid service tax and Ld.CIT(A) erred in deleting the addition basing on the Hon’ble Delhi High Court in the case of CIT Vs. Noble & Hewitt (I) Pvt. Ltd. 305 ITR 324. 5. It is the argument of the Ld. DR that inasmuch as the assessee deposited the service tax to the tune of Rs.1,19,12,845/- 2 on 24/12/2012 after filing of the return of income, the Ld. A.O is justified in adding it back to the income of the assessee u/s 43B of the Act. Ld. DR submitted that such an amount was debited to the profit and loss acc…

Deputy Commissioner of Income Tax, Circle -1(1), Bhilai vs. M/S Ganpati Motors, Bhilai

In the result, appeal of the Revenue is dismissed

ITA 239/RPR/2017[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 239/Rpr/2017 धनधाारण वषा / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax -1(1), 32/32 Bungalows, Bhilai. Dist. Durg (C.G.)-490 006 .......अपीलाथी / Appellant बनाम / V/S. M/S. Ganpati Motors, G.E. Road, Supela, Bhilai-490 006. Pan : Aaefg6628E ……प्रत्यथी / Respondent Assessee By : Shri S.R. Rao Revenue By : Shri R.P. Namdev

For Appellant: Shri S.R. RaoFor Respondent: Shri R.P. Namdev
Section 145ASection 43B

…ction is made and that there was no charge made in the profit and loss account, then such liability could not be disallowed by invoking the provisions of section 43B of the Income tax Act. Further in the case of CIT vs. Noble & Hewitt (India) (P) Ltd., (2008) 305 ITR 324 (Del.) it was opined that although the assessee was following mercantile system of accounting and collected the service tax but it was not debited to P&L Ale. as an expenditure by distinguishing Chowringhee Sales Bureau (P) Ltd. Vs. CIT (1997) 110 ITR 385 (Cal) the hon ’ble Delhi High Court has held that the question of disallowing u7s.43B did no…

M/S. Progressive Endeavours Pvt. Ltd., Purba Midnapore vs. Pr.CIT - 9, Kolkata

Appeal is allowed

ITA 1074/KOL/2018[2013-14]Status: DisposedITAT Kolkata08 May 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14 M/S Progressive V/S. Pr. Commissioner Of Endeavours Pvt. Ltd. C/O Income Tax-9, Mahadev Ghosh, Aayakar Bhawan, Advocate, Bf-199, Salt Dakshin, Gariahat Lake, Sector-I, Kolkata-64 Road, (South), [Pan No.Aaccp 8437 F] Kolkata-700 068 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.M. Roy, Fca अपीलाथ" क" ओर से/By Appellant Dr. P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 14-03-2019 सुनवाई क" तार"ख/Date Of Hearing 08-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2013-14 Pr. Commissioner Of Income Tax-9 Kolkata’S Order Dated 26.03.2018 Passed In Case No.M.No. Pcit- 9/Kol/S.263 Proceeding/2017-18/3760-376, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. Case File Suggests That The Pcit’S Revision Order Under Challenge Has Directed The Assessing Officer To Consider The Assessee’S Service Tax Outstanding Of ₹84,75,625/- Not Paid Out Of The Total Claim Of ₹1,40,62,172/- To Be Exigible To 43B Disallowance Not Considered In The Assessment Order Dated 11.01.2016. He Has Therefore Exercised His Revision Jurisdiction Vested U/S. 263 Of The Act In Terming The Said Assessment As Both Erroneous As Well As Prejudicial To The Interest Of The

Section 143(3)Section 263Section 43B

…e in absence of actual payment. It transpires during the course of hearing that the assessee had nowhere claimed the impugned unpaid service tax in the relevant previous year. Hon'ble Delhi high court’s decision in CIT vs. Noble And Hewitt (I) (P) Ltd. (2008) 305 ITR 324 (Del) decided on 10.09.2007 holds that sec. 43B of the Act stipulating disallowance on account of actual non-payment of the specified heads of “expenditure” does not apply in absence of corresponding deduction claim raised by an assessee in its profit and loss account. Learned CIT-DR fails to dispute that the assessee had raised the very argument…

M/S Kalyani Buildwell Private Ltd, Agra vs. ACIT Circle4(1), Agra

In the result, the appeal is partly allowed for statistical purpose

ITA 292/AGR/2016[2011-12]Status: DisposedITAT Agra22 Mar 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Kalyani Buildwell (P) Ltd., Vs. Asstt. Commissioner Of Kalyani Point, Near Tulsi Income-Tax, Circle-4(1), Agra Cinema, Bye-Pass Road, Agra Pan No: Aacck7095G (Assessee) (Revenue)

Section 133ASection 43B

…rvice tax payable as it does not from part of the P&L a/c of the appellant. In support, he placed reliance on various judicial pronouncements. The relevant Judgements are listed as follows- 7 a) Delhi High Court in CIT vs Noble And Hewitt (I) (P) Ltd. [2008] 305 ITR 324 (Delhi) In our opinion since the assessed did not debit the amount to the Profit & Loss Account as an Expenditure nor did the assessed claim any deduction in respect of the amount and considering that the assesse is following the mercantile system of accounting,the question of disallowing the deduction under section 43B claimed would not arise.…

DCIT 2(2), Mumbai vs. Knight Frank (I) P. Ltd, Mumbai

In the result, appeal filed by the assessee is partly allowed and the revenue’s appeal is dismissed

ITA 3256/MUM/2013[2009-10]Status: DisposedITAT Mumbai18 Mar 2019AY 2009-10

Bench: Shri G.S. Pannu (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-2010 M/S Knight Frank (I) Pvt. Ltd., The Addl. Commissioner Of C/O Kalyaniwalla & Mistry, Income Tax – 2(2), Army & Navy Building, Room No. 548, 5Th Floor, 3Rd Floor, 148 M.G. Road, Fort, Vs. Aayakar Bhavan, M.K. Marg, Mumbai - 400001 Mumbai Pan: Aaack1544J (Appellant) (Respondent) & Assessment Year: 2009-2010 The Dcit – 2(2), M/S Knight Frank (India) Pvt. Ltd. Room No. 545, Paville House, Near Twin Towers, Aayakar Bhavan, M.K. Road, Off. Veer Savarkar Marg, Mumbai - 400020 Vs. Prabhadevi, Mumbai - 400025 Pan: Aaack1544J (Appellant) (Respondent) Assessee By : Shri M.M. Golwala & Amey Wagle (Ar) Revenue By : Shri Rajesh Kumar Yadav & S.K. Mishra (Dr) Date Of Hearing: 21/12/2018 Date Of Pronouncement: 18/03/2019

For Appellant: Shri M.M. Golwala & Amey Wagle (AR)For Respondent: Shri Rajesh Kumar Yadav &
Section 143Section 145Section 145ASection 251(2)Section 40Section 43BSection 9

…09 (supra). The relevant portion of the order passed by the coordinate Bench reads as under:- “7. Before us, the AR pointed out that the issue has been dealt with by the Hon’ble Delhi High Court in the case of CIT vs. Nobel & Hewitt (I) Pvt. Ltd., reported in 305 ITR 324 and ACIT vs Real Image Media Technologies Pvt. Ltd. reported in 306 ITR 106 (AT-Chennai). In this case, the coordinate Bencvh held, “that service provider was merely acting as an agent of the Assessment Year: 2009-2010 Government and was not entitled to claim deduction on account of service tax. Since, service tax was not payable by the assessee…

Vansun Erectors Private Limited, Secunderabad vs. Income Tax Officer, Ward-17(3), Hyderabad

In the result, assessee’s appeal is allowed

ITA 732/HYD/2018[2014-15]Status: DisposedITAT Hyderabad15 Feb 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Vansun Erectors Vs Income Tax Officer Private Limited, Ward 17(3) Secunderabad Hyderabad Pan: Aabcv0428R (Appellant) (Respondent)

For Appellant: Shri K.C. DevdasFor Respondent: Shri Phani Raju, DR
Section 143(3)Section 43B

…ITA No 732 of 2018 Vansun Erectors P Ltd Secunderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member M/s. Vansun Erectors Vs Income Tax Officer Private Limited, Ward 17(3) Secunderabad Hyderabad PAN: AABCV0428R (Appellant) (Respondent) For Assessee : Shri K.C. Devdas For Revenue : Shri Phani Raju, DR Date of Hearing: 07.02.2019 Date of Pronouncement: 15.02.2019 O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y 2014-15 against the order of the CIT (A)-5, Hyderabad,…

ACIT, New Delhi vs. M/S. Alpasso International Engineering Company, New Delhi

In the result appeal filed by revenue stands dismissed

ITA 2711/DEL/2015[2011-12]Status: DisposedITAT Delhi07 Feb 2019AY 2011-12

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2011-12

For Appellant: : Sh. Ashish Goel, C.AFor Respondent: Ms.Nidhi Srivastava, CIT, D.R
Section 143(2)Section 43B

…loss account for year ending 31/03/11, wherein, no expenses has been claimed pertaining to service tax payments during the year. He placed reliance upon decision of Hon’ble Delhi High Court in case of CIT vs. Noble and Hewitt (I) Pvt. Ltd., reported in (2008) 305 ITR 324. 7. We have perused submissions advanced by both sides in light of records placed before us. 7.1. Assessee before us maintains its account on Mercantile basis and had shown a sum of Rs.1,49,48,482/-, as service tax payable in its annual account for year under consideration. Finance Act,2011 provides that, from 01/04/11 service tax will have to be…

Assistant Commissioner of Income-Tax vs. M/S. Swati Minerals, Kolhapur

In the result, all the three appeals of the Revenue are dismissed

ITA 1024/PUN/2015[2003-04]Status: DisposedITAT Pune24 Oct 2018AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Prateek JhaFor Respondent: Shri Alok Singh
Section 143(3)Section 43B

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य, एवं "ी "वकास अव"थी, "या"यक सद"य के सम" । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA Nos.1022 to 1024/PUN/2015 "नधा"रण वष"/ Assessment Years : 2001-02 to 2003-04 Assistant Commissioner of Income Tax, Circle- 1, Kolhapur. .......अपीलाथ" / Appellant बनाम/ V/s. M/s. Swati Minerals, 23 – K, Dongale Apartment, Rankala Choupaty, Kolhapur. PAN : AAKFS4394P ……""यथ"/ Respondent Assessee by : Shri Prateek Jha Shri Prayag Jha Revenue by : Shri Alok Singh सु…

Assistant Commissioner of Income-Tax vs. M/S. Swati Minerals, Kolhapur

In the result, all the three appeals of the Revenue are dismissed

ITA 1023/PUN/2015[2002-03]Status: DisposedITAT Pune24 Oct 2018AY 2002-03

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Prateek JhaFor Respondent: Shri Alok Singh
Section 143(3)Section 43B

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य, एवं "ी "वकास अव"थी, "या"यक सद"य के सम" । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA Nos.1022 to 1024/PUN/2015 "नधा"रण वष"/ Assessment Years : 2001-02 to 2003-04 Assistant Commissioner of Income Tax, Circle- 1, Kolhapur. .......अपीलाथ" / Appellant बनाम/ V/s. M/s. Swati Minerals, 23 – K, Dongale Apartment, Rankala Choupaty, Kolhapur. PAN : AAKFS4394P ……""यथ"/ Respondent Assessee by : Shri Prateek Jha Shri Prayag Jha Revenue by : Shri Alok Singh सु…