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)

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

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

ITA 1022/PUN/2015[2001-02]Status: DisposedITAT Pune24 Oct 2018AY 2001-02

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…

ACIT, Cir.-11(3)(2), Mumbai vs. Yahoo India Pvt. Ltd., Mumbai

In the result, the appeal by the Revenue stands dismissed and the cross objection

ITA 5004/MUM/2016[2008-09]Status: DisposedITAT Mumbai06 Sept 2018AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm

For Appellant: Shri Sriram Seshadri/Amulya K

Section 143(3)Section 147Section 148

…the financial year 2007-08. Hence, the assessment proceedings initiated for disallowing interest expense should be dropped. In this connection, the assessee also referred to Hon'ble Delhi High Court decision in the case of Boble & Hewitt (I) (P.) Ltd. [2008] 305 ITR 324 (Delhi), wherein the Hon’ble High Court has held as under: since the assessee did not debit the amount to the Profit & Loss Account as an expenditure nor did the assessee claim any deduction in respect of the amount and considering that the assessee is following the mercantile system of accounting, the question of disallowing the deduction not…

M/S.Us Technology International P. Ltd, Trivandrum vs. The JCIT, Trivandrum

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

ITA 247/COCH/2017[2009-10]Status: DisposedITAT Cochin23 Jul 2018AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.Raghunathan SFor Respondent: Sri.Santam Bose

Section 10ASection 10BSection 143(1)Section 143(3)Section 144CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.247/Coch/2017 : Asst.Year 2009-2010 M/s.US Technology The Asst.Commissioner of International Pvt. Ltd. Vs. Income-tax, Circle 1(1) 721, NILA, Technopark Trivandrum. Campus, Kariyavattom Trivandrum 695 003. PAN : AAACU5628B. (Appellant) (Respondent) Appellant by : Sri.M.Raghunathan S Respondent by : Sri.Santam Bose Date of Pronouncement : 23.07.2018 Date of Hearing : 10.07.2018 O R D E R Per George George K., JM This appeal at the instance of the assessee is directed against Commissio…

Wadhwa Residency P.Ltd, Mumbai vs. Addl CIT RG 9(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5413/MUM/2015[2011-12]Status: DisposedITAT Mumbai20 Jun 2018AY 2011-12

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

Section 143(2)Section 143(3)Section 14ASection 14A(2)Section 2(24)(x)Section 43B

…towards such liability, 17 ITA 5413/Mum/2015 therefore, the same cannot be considered as unpaid liability and disallowed u/s 43B. In this regard relied upon the decision of Hon’ble Delhi High Court in the case of CIT vs Noble & Hewitt India Pvt Ltd (2008) 305 ITR 324 and the decision of Hon’ble Bombay High Court in the case of CIT vs Ovira Logistics Pvt Ltd (2015) 377 ITR 129 (Bom). 17. On the other hand, the Ld.DR strongly supporting the order of the CIT(A) submitted that the lower authorities have brought out clear facts in the light of decision of Hon’ble Supreme Court in the case of Chouringhee Sales Bu…

Hinduja Group India Ltd, Mumbai vs. ACIT RG 6(3), Mumbai

In the result, appeals for A

ITA 4458/MUM/2014[2009-10]Status: DisposedITAT Mumbai17 May 2018AY 2009-10

Bench: Shri R.C.Sharma & Shri Amarjit Singh

Section 115Section 143(3)Section 40

…was not warranted in this case, as Service Tax was not claimed as an expenditure, neither it stood debited to the P&L Account by the assessee. In this context we relies on the decision of Delhi High Court rendered in the case of Noble & Hewitt (I) (P) Ltd. - 305 ITR 324 followed by the Mumbai Tribunal decision in the case of Pharma Search - 21 Taxman.com 44. 32. In the case of CIT vs. Ovira Logistics (P.) Ltd. 377 ITR 129 the Hon'ble Bombay High Court has held as under: - “Section 43B of the Income-tax Act, 1961 - Certain deduction to be allowed only on actual payment (Service tax) - Assessment year 2007-08 - Wh…

The ACIT, Circle - 4(1), Visakhapatnam vs. Reliable Stevedores Pvt., Visakhapatnam

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 282/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-4(1), Vs. M/S. Reliable Stevedores Visakhapatnam. Pvt. Ltd., D.No. 14-37-19/3, Ground Floor-C, Gokhale Road, Maharanipeta, Visakhapatnam. Pan No. Aadcr 7426 B (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri T. Satyanandam – Sr.DR

Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-4(1), vs. M/s. Reliable Stevedores Visakhapatnam. Pvt. Ltd., D.No. 14-37-19/3, Ground Floor-C, Gokhale Road, Maharanipeta, Visakhapatnam. PAN No. AADCR 7426 B (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri T. Satyanandam – Sr.DR Date of hearing : 08/03/2018. Date of pronouncement : /03/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the…

Vijay Associates Wadhwa Construction P.Ltd, Mumbai vs. Addl CIT RG 9(3), Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 5460/MUM/2015[2011-12]Status: DisposedITAT Mumbai16 Jan 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं./I.T.A. No. 5460/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12) Vijay Associates Wadhwa Addl. Cit, Range 9(3), Construction Pvt. Limited Mumbai (Merged With Wadhwa Group बनाम/ Holdings Pvt. Ltd.) Vs. 301, 3Rd Floor, Platina, Plot C-59, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccv 3657 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Mahesh O. Rajora ""यथ" क" ओर से/Respondent By : Ms. Pooja Swaroop

For Appellant: Shri Mahesh O. RajoraFor Respondent: Ms. Pooja Swaroop

Section 43Section 43B

…Wadhwa Construction Pvt. Limited by several decisions including that from honourable jurisdictional High Court as under: Sr. Particulars Pg. no. No. 1 CIT Vs. Knight Frank (India) (P) Ltd. [143 DTR 32](Bombay) 1- 7 2 CIT Vs. Noble & Hewitt (India) (P) Ltd [305 ITR 324](Delhi) 8- 10 3 Calibre Personnel Services Pvt. Ltd Vs. ACIT [ITA No. 8188/M/2010 11- 21 & 3407/M/2011] (ITAT Mumbai) 4 CIT Vs. Calibre Personnel Services Pvt. Ltd [ITA No. 158 & 160 of 22- 25 2013](Bombay) 5 Pharma Search Vs. ACIT [82 DTR 303](Mumbai) 26- 39 6 ACIT Vs. Real Image Media Technologies P. Ltd. [306 ITR(AT) 106] 40- 50 (Chennai) 7…

JCIT (OSD), New Delhi vs. M/S. Iap Company Pvt. Ltd., New Delhi

In the result, the Appeal filed by the Department stands

ITA 2386/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Nov 2017AY 2011-12

Bench: Shri H.S. Sidhu

For Appellant: NoneFor Respondent: Sh. Arun Kumar Yadav, Sr. DR

Section 143(2)Section 143(3)Section 43B

…hable from the case in hand as it is related to issue of Sales Tax and not Service Tax. Thus, from perusal of provisions of section 43B of the Income Tax Act, 1961 and order of jurisdictional High Court in the case of CIT vs. NOBLE & HEWITT (I) P LTD (2008) 305 ITR 324 Delhi and various other cases as relied upon by the assessee company, we are of the considered opinion that the assessee company has not debited the amount of service tax to the Profit & loss account as expenditure and not claimed any deduction of the same, therefore the Assessing Officer was not justified in making addition of Rs. 1,95,32,414/-…

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. A.K.Das Associates Ltd., Bhubaneswar

In the result, appeal of the revenue is dismissed

ITA 42/CTK/2016[2009-10]Status: DisposedITAT Cuttack31 Jul 2017AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

For Appellant: NoneFor Respondent: Shri D.K.Pradhan, DR

Section 43B

…ed that the service tax was not routed through the P&L account and Asse ssment Year : 20 09- 201 0 hence cannot be disallowed u/s.43B. To support the above contention, he referred to the following decisions: i) CIT vs. Noble And Hewitt (I) Pvt. Ltd. (2008) 305 ITR 324 (Delhi) ii) ACIT vs. Real Image Media Technologies (P) Ltd. (ITAT Chennai) iii)Nafe Singh Gahlawat vs. ACIT; iv) DCIT vs. Ovira Logistics (P) Ltd. (ITAT Mumbai) 5. After considering the submissions of the assessee, the CIT(A) deleted the disallowance by observing as under: “I have considered the contentions of the assessee and also the facts o…

Fareed Anwar, Jaipur vs. ITO, Jaipur

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

ITA 825/JPR/2013[2009-10]Status: DisposedITAT Jaipur24 May 2017AY 2009-10

For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Ajay Malik (Addl.CIT)

Section 201Section 201oSection 40Section 43B

…h the Government. • Reliance was placed on the decision of the Hon’ble ITAT Banglore bench in the case of Jain Christopher (2013) CCH 0011, which distinguished the decision of Hon’ble Delhi High Court in the case of CIT vs. Noble and Hewitt (I) P. Ltd. [2008] 305 ITR 324 ( Delhi). In Jain Christopher also the amount of Service Tax was realized by the assessee. Facts of Assessee’s Case: • Related to A.Y. 2009-10 i.e. F.Y. 2008-09, the year in which point of taxation rules were on cash basis only. • The assessee did not collect the amount of Service tax and as a result of which did not deposit the same with the G…

DCIT 10(3), Mumbai vs. Toscano Infrastructure P.Ltd, Thane

Appeal stands allowed for statistical purposes

ITA 6850/MUM/2014[2009-10]Status: DisposedITAT Mumbai02 May 2017AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR

Section 133ASection 143(3)Section 143(3)(iii)Section 147

…ice tax arose only upon receipt of respective payments from the clients and hence the provisions of Section 43B were not applicable to the same. Reliance has been placed on the judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I) Pvt. Ltd. [2008 305 ITR 324] ITA Nos.6577-6578 & 6849- 6850/M/2014 Toscano Infrastructure Private Limited Assessment Years : 2009-10 & 2010-11 which was followed by Mumbai Tribunal in Pharma Search Vs. ACIT [53 SOT 1]. 11. Per Contra, Ld. DR contended that the assessee could follow either inclusive method or exclusive method of accounting and the assessee followed exclusiv…

DCIT 10(3), Mumbai vs. Toscano Infrastructure P.Ltd, Thane

Appeal stands allowed for statistical purposes

ITA 6849/MUM/2014[2010-11]Status: DisposedITAT Mumbai02 May 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR

Section 133ASection 143(3)Section 143(3)(iii)Section 147

…ice tax arose only upon receipt of respective payments from the clients and hence the provisions of Section 43B were not applicable to the same. Reliance has been placed on the judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I) Pvt. Ltd. [2008 305 ITR 324] ITA Nos.6577-6578 & 6849- 6850/M/2014 Toscano Infrastructure Private Limited Assessment Years : 2009-10 & 2010-11 which was followed by Mumbai Tribunal in Pharma Search Vs. ACIT [53 SOT 1]. 11. Per Contra, Ld. DR contended that the assessee could follow either inclusive method or exclusive method of accounting and the assessee followed exclusiv…

Toscano Infrastructure P.Ltd, Thane vs. DCIT 10-(3), Mumbai

Appeal stands allowed for statistical purposes

ITA 6578/MUM/2014[2010-11]Status: DisposedITAT Mumbai02 May 2017AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR

Section 133ASection 143(3)Section 143(3)(iii)Section 147

…ice tax arose only upon receipt of respective payments from the clients and hence the provisions of Section 43B were not applicable to the same. Reliance has been placed on the judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I) Pvt. Ltd. [2008 305 ITR 324] ITA Nos.6577-6578 & 6849- 6850/M/2014 Toscano Infrastructure Private Limited Assessment Years : 2009-10 & 2010-11 which was followed by Mumbai Tribunal in Pharma Search Vs. ACIT [53 SOT 1]. 11. Per Contra, Ld. DR contended that the assessee could follow either inclusive method or exclusive method of accounting and the assessee followed exclusiv…

Toscano Infrastructure P.Ltd, Thane vs. DCIT 10-(3), Mumbai

Appeal stands allowed for statistical purposes

ITA 6577/MUM/2014[2009-10]Status: DisposedITAT Mumbai02 May 2017AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Dr. K.Shivram & Shri RahulFor Respondent: Dr. A.K.Nayak, Ld. DR

Section 133ASection 143(3)Section 143(3)(iii)Section 147

…ice tax arose only upon receipt of respective payments from the clients and hence the provisions of Section 43B were not applicable to the same. Reliance has been placed on the judgment of Hon’ble Delhi High Court in CIT Vs. Noble & Hewitt (I) Pvt. Ltd. [2008 305 ITR 324] ITA Nos.6577-6578 & 6849- 6850/M/2014 Toscano Infrastructure Private Limited Assessment Years : 2009-10 & 2010-11 which was followed by Mumbai Tribunal in Pharma Search Vs. ACIT [53 SOT 1]. 11. Per Contra, Ld. DR contended that the assessee could follow either inclusive method or exclusive method of accounting and the assessee followed exclusiv…

ITO, New Delhi vs. M/S Sigma Information System, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5232/DEL/2016[2013-14]Status: DisposedITAT Delhi27 Apr 2017AY 2013-14

Bench: Shri B.P. Jainassessment Year 2013-14 Ito, Ward-30(1), Vs. Sigma Information New Delhi System, Pan: Abefs 3498M Shed 1 & 2, Opposite Radio Mirchi, Okhla Industrial Area, Phase- Iv, New Delhi. Pan: Abefs 3498M (Assessee) (Respondent) Revenue By : Ms. Bedobani Chaudhuri, Sr.D.R. Assessee(S) By : Shri Rahul Khare, Adv.

For Respondent: Ms. Bedobani Chaudhuri

Section 24Section 43BSection 43E

…ere that even while making the assessment in respect of business income, no addition can be made u/s 438 if the service tax has not been routed through the P&L A/c as held by jurisdictional High Court in the case of CIT vs. Nobel & Hewitt India P. Ltd. (2008) 305 ITR 324 (Del) holding as under: "6 .... In our opinion since the assessed did not debit the amount to the Profit & Loss Account as an expenditure nor did the assessed claim 6 any deduction in respect of the amount and considering that the assessed is following the mercantile system of accounting, the question of disallowing the deduction not claimed wou…

Rajendra Kumar Sancheti, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 284/JPR/2016[2010-11]Status: DisposedITAT Jaipur07 Feb 2017AY 2010-11

Bench: Filing Income Tax Return Or Within Grace Period

For Appellant: Shri Vijay Goyal , CAFor Respondent: Smt. Poonam Rai, DCIT- DR

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

…ecord. In the present case, since service tax was not payable by the assessee, the rigor of section 43B of the Act could not be applied to its case. Apart from the above, we find the Delhi High Court in the case of CIT v. Noble and Hewitt (I) (P.) Ltd. [2008] 305 ITR 324/ 166 Taxman 48 (Delhi) has on identical issue taken the view that provisions of Sec.43B cannot be invoked unless the Assessee has claimed by way deduction the amounts specified u/s.43B without making actual payment. The following were the relevant observations of the Court in this regard: "5. Learned counsel for the Revenue urges that the decisio…

ITO, New Delhi vs. Sh. Mahesh Kumar Sharma, New Delhi

In the result the appeal of the revenue is allowed for statistical purposes

ITA 5768/DEL/2015[2009-10]Status: DisposedITAT Delhi25 Jan 2017AY 2009-10

Bench: The Income Tax Appellate Tribunal Delhi Bench ‘Smc-3’, New Delhi Before Shri J. Sudhakar Reddya.Y 2009-10

For Appellant: Sh. Rajesh Kumar, Sr.D.RFor Respondent: Sh. Varun Malik, C.A

Section 438Section 43B

…BEFORE THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER A.Y 2009-10 ITO, Ward 30(1) vs. Sh. Mahesh Kumar Sharma New Delhi 365, Chirag Delhi New Delhi 110 017 PAN: ARJPS 7478 N (Appellant) (Respondent) Appellant by : Sh. Rajesh Kumar, Sr.D.R. Respondent by : Sh. Varun Malik, C.A. ORDER This is an appeal filed by the revenue directed against the order of the Commissioner of Income Tax (Appeals)-10, New Delhi dated 30/07/2015 for the assessment year 2009-10 on the following grounds. “1. On the facts and circumstances of the case, the Ld. CIT(…

DCIT, Circle-12(2), Kolkata vs. M/S. Selvel Advertising Pvt. Ltd., Kolkata

In the result, assessee’s appeal is allowed

ITA 2122/KOL/2014[2008-2009]Status: DisposedITAT Kolkata30 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri K.Narsimha Chary

Section 1Section 143(2)Section 143(3)Section 145ASection 263Section 43B

…support of assessee’s claim has drawn our attention on pages 46 of the supplementary paper book where the profit and loss a/c of assessee was placed. Ld. AR in support of assessee’s claim also relied in the case of CIT vs. Noble And Hewitt (I) P. Ltd. (2008) 305 ITR 324 (Del), where the Hon'ble court held:- “The assessee maintained its accounts on the mercantile system of accounting. It had collected service tax during the previous year relevant to the assessment year 1999-2000. Out of the service tax so collected, it had deposited part of the amount but an amount of Rs.14.40 lakhs was not deposited by it with t…

Selevel Advertising Pvt Ltd, Kolkata vs. C.I.T Kolkata - IV, Kolkata

In the result, assessee’s appeal is allowed

ITA 2065/KOL/2013[2008-09]Status: DisposedITAT Kolkata30 Sept 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri K.Narsimha Chary

Section 1Section 143(2)Section 143(3)Section 145ASection 263Section 43B

…support of assessee’s claim has drawn our attention on pages 46 of the supplementary paper book where the profit and loss a/c of assessee was placed. Ld. AR in support of assessee’s claim also relied in the case of CIT vs. Noble And Hewitt (I) P. Ltd. (2008) 305 ITR 324 (Del), where the Hon'ble court held:- “The assessee maintained its accounts on the mercantile system of accounting. It had collected service tax during the previous year relevant to the assessment year 1999-2000. Out of the service tax so collected, it had deposited part of the amount but an amount of Rs.14.40 lakhs was not deposited by it with t…

Shri Ramesh Chandra Punera, Uttrakhand vs. ITO, Uttrakhand

In the result the appeal of the assessee is allowed

ITA 5796/DEL/2013[2010-11]Status: DisposedITAT Delhi25 Apr 2016AY 2010-11

Bench: Shri J. Sudhakar Reddy & Sh. Lalit Kumaray: 2010-11 Sh. Ramesh Chandra Punera Vs. Ito, Gic Link Road Naya Bazar, Pithoragarh Pithoragarh Dt. Pithoragarh, Uttarakhand Uttarakhand 110 092 Pin: 262 501 Pan: Ajppp 5626 H (Appellant) (Respondent)

For Appellant: Sh. Vaibhav Vishal, C.AFor Respondent: Sh. R.C.Danjay, Sr.D.R

Section 43B

…of the considered opinion that the issue in question is covered in favour of the assessee and against the revenue by the decision of the Jurisdictional High Court in the case of Commissioner of Income Tax vs. Noble and Hewitt (I) Pvt. Ltd. (2008) reported in 305 ITR 324 (Del.). The Hon’ble Jurisdictional High Court held that “since the assessee did not debit the amount to the profit and loss account as an expenditure not claimed any deduction in respect of the amount and considering that the assessee was following the mercantile system of accounting, the question of disallowing the deduction not claimed would no…

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

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

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

ACIT, Cir.-11(3)(2), Mumbai vs. Yahoo India Pvt. Ltd., Mumbai

M/S.Us Technology International P. Ltd, Trivandrum vs. The JCIT, Trivandrum

Wadhwa Residency P.Ltd, Mumbai vs. Addl CIT RG 9(3), Mumbai

Hinduja Group India Ltd, Mumbai vs. ACIT RG 6(3), Mumbai

The ACIT, Circle - 4(1), Visakhapatnam vs. Reliable Stevedores Pvt., Visakhapatnam

Vijay Associates Wadhwa Construction P.Ltd, Mumbai vs. Addl CIT RG 9(3), Mumbai

JCIT (OSD), New Delhi vs. M/S. Iap Company Pvt. Ltd., New Delhi

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. A.K.Das Associates Ltd., Bhubaneswar

Fareed Anwar, Jaipur vs. ITO, Jaipur

DCIT 10(3), Mumbai vs. Toscano Infrastructure P.Ltd, Thane

DCIT 10(3), Mumbai vs. Toscano Infrastructure P.Ltd, Thane

Toscano Infrastructure P.Ltd, Thane vs. DCIT 10-(3), Mumbai

Toscano Infrastructure P.Ltd, Thane vs. DCIT 10-(3), Mumbai

ITO, New Delhi vs. M/S Sigma Information System, New Delhi

Rajendra Kumar Sancheti, Jaipur vs. ITO, Jaipur

ITO, New Delhi vs. Sh. Mahesh Kumar Sharma, New Delhi

DCIT, Circle-12(2), Kolkata vs. M/S. Selvel Advertising Pvt. Ltd., Kolkata

Selevel Advertising Pvt Ltd, Kolkata vs. C.I.T Kolkata - IV, Kolkata

Shri Ramesh Chandra Punera, Uttrakhand vs. ITO, Uttrakhand