How many judgments cite CIT v. Rajasthan State Beverages Corporation Ltd.?

191 judgments on BharatTax cite CIT v. Rajasthan State Beverages Corporation Ltd. (392 ITR 2), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Rajasthan State Beverages Corporation Ltd. come up under?

It is most often cited in judgments turning on Section 143(1), Section 36(1)(va), Section 43B.

CIT v. Rajasthan State Beverages Corporation Ltd.

392 ITR 2High Court2017#492 most cited

What is CIT v. Rajasthan State Beverages Corporation Ltd. authority for?

Employee contributions to provident fund and ESI, if deposited before the due date for filing the return of income under section 139(1), are allowable deductions under section 36(1)(va) and cannot be disallowed. Such an adjustment is also not permissible summarily under section 143(1).

191

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Rajasthan State Beverages Corporation Ltd. · Section 36(1)(va) · employee contribution · PF ESI · due date return of income · Section 143(1) adjustment · allowability of employee contribution · SLP dismissed

Also reported as

250 Taxmann 32

Sections most often in play

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

Issues it is cited on

section 143(3)

Judgments citing CIT v. Rajasthan State Beverages Corporation Ltd.

RAJESH CHOUDHARY,GURGAON vs. ACIT CENTRAL CIRCLE, ALWAR, ALWAR

In the result, the appeal of the assessee is allowed

ITA 597/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Jan 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, CAFor Respondent: Ms. Alka Gautam, CIT-DR

Section 127Section 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 597/JP/2024 fu/kZkj.ko"kZ@AssessmentYear : 2019-20 Shri Rajesh Choudhary cuke The ACIT Vs. C/o Shri R.S. Poonia, CA, D-82-B,SiwadArea, Central Circle Krishna Marg, Bapu Nagar, Jaipur Alwar LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPC 0558 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri R.S. Poonia, CA jktLo dh…

NEERAJ DADHICH,JAIPUR vs. ADIT, CPC, BANGALORE

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

ITA 1142/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Oct 2024AY 2018-19

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Sh. Gautam Singh Choudhary,JCIT-DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)

…ion of PF and ESI amounting to Rs.22,22,399/- was not permissible within the ambit of 143(1) and such adjustment is illegal and unsustainable. In support he placed reliance on the following judgement: 1. CIT vs. Rajasthan State Beverages Corp. Ltd. (2017) 392 ITR 2 2. CIT vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (HC). 3. Paris Elysees India Pvt. Ltd.; ITAT Jaipur Bench. 7. Per contra, the Ld. DR supported the impugned order, he contended that the appellant’s case is squarely covered in favour of revenue by the decision rendered by the Hon’ble Apex court in the case of Checkmate Servi…

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

SAFAL HOSPITALITY AND MAINTANANCE SERVICE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2), AHMEDABAD

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

ITA 76/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2015-16

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Vipul Khandhar, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R

Section 143(3)Section 2Section 2(24)Section 28Section 36(1)Section 36(1)(va)Section 43Section 438

…nn com 173 SLP filled by the Revenue department before Supreme Court has been rejected/dismissed in (2017) 250 Taxman 16 (SC) (B)Essae Teraoka (P) Ltd v. Dy. CIT(2014) 266 CTR 246/366 ITR 408 (Kar) (C) CIT v. Rajasthan State Ganganagar Sugar Mills Ltd (2017) 393 ITR 421 (D) Bihar State Warehousing Corporation Ltd v CIT (2017) 393 ITR 385 (Pat) 1.5 Further notwithstanding anything above, there is hardly a day or two's delay on several occasions except for the month of March 15 wherein the PF & ESIC dues were deposited on 27.04.2015. The appellant also had on several occasions made the payment of statutory dues i…

M/S RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LTD.,VIDYUT BHAWAN, JAN PATH, JYOTI NAGAR, JAIPUR vs. DCIT, CIRCLE-6, , JAIPUR

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

ITA 261/JPR/2023[2015-16]Status: DisposedITAT Jaipur24 Aug 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri James Kurian (CIT)

Section 115JSection 142(1)Section 147

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 261/JPR/2023 fu/kZkj.ko"kZ@AssessmentYear :2015-16 M/s Rajasthan Rajya Vidyut Prasaran Nigam Ltd. cuke DCIT, Vs. Vidyut Bhawan, Jan Path, Jyoti Nagar, Circle-6, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 8312 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal (C.A.) jktLo dh vksjls@R…

PARIS ELYSEES INDIA PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7, JAIPUR

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

ITA 357/JPR/2022[2018-19]Status: FixedITAT Jaipur20 Feb 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Shri James Kurian (CIT)

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

…tribution to ESI and PF is deposited before the due date of filing of return of income, no disallowance u/s 36(1)(va) can be made. Reliance is placed on the following decisions: Hon’ble Supreme Court  CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 (St.) 9 Paris Elysees India Pvt. Ltd.  CIT vs State Bank of Bikaner and Jaipur SLP No. 16249/2014 In above cases SLP of department has been dismissed and as a result of the same it has been upheld that PF and ESI cannot be disallowed if paid after due date under respective Act but paid before filing of return of income u/s 139(1) of the Act. Hon…

INDORE BIOTECH INPUTS & RESEARCH P LTD ,INDORE vs. DCIT-CPC BANGLORE, BANGLORE

In the result, these appeals are allowed

ITA 115/IND/2022[2018-19]Status: HeardITAT Indore12 Oct 2022AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani(Conducted Through Virtual Court) Indore Biotech Input & Cpc, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcp 0235 A Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Shyam Sunder Trivedi Cpc, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Actpt 3280 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Shri Pradeep Kumar Cpc, Bangalore Pariyani, Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3296 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr

Section 139(1)Section 143(1)Section 143(1)(iv)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Indore Biotech Input & CPC, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) PAN: AABCP 0235 A Assessee by Ms. Nisha Lahoti & Shri Vijay Bansal, ARs Revenue by Shri Ashish Porwal, Sr. DR Shyam Sunder Trivedi CPC, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN: ACTPT 3280 G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Shri Prad…

SHRI PRADEEP KUMAR PARIYANI,INDORE vs. CIT(A) NFAC, DELHI

In the result, these appeals are allowed

ITA 165/IND/2021[2019-20]Status: DisposedITAT Indore12 Oct 2022AY 2019-20

Section 139(1)Section 143(1)Section 143(1)(iv)Section 36(1)(va)Section 43B

SHRI ASEEN JINDAL,BHOPAL vs. THE ADIT-CPC, BENGALURU

In the result, the appeal of assessee is allowed

ITA 204/IND/2022[2018-19]Status: FixedITAT Indore22 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2018-19 Shri Aseem Jindal Adit-Cpc Bhopal Bengaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afgpj 5199 C Assessee By Ms. Shraddha Piplodiya, Adv. Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 22.09.2022 O R D E R Per B.M. Biyani, A.M.:

Section 139(1)Section 143(1)Section 143(1)(iv)Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Shri Aseem Jindal ADIT-CPC Bhopal Bengaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AFGPJ 5199 C Assessee by Ms. Shraddha Piplodiya, Adv. AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 20.09.2022 Date of Pronouncement 22.09.2022 O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 29.06.2022 passed by learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre [“Ld. CIT(A)”], which in tur…

SHRI ASHOK RAO THORAT,PITHAMPUR DHAR vs. ADIT, CPC JURISDICTION WARD 1(4), INDORE, INDORE

In the result, assessee’s both appeals are allowed

ITA 92/IND/2022[2019-20]Status: DisposedITAT Indore20 Sept 2022AY 2019-20

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Moksh Solanki & ShriFor Respondent: Shri Ashish Porwal, Sr.D.R

Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos. 91 & 92/Ind/2022 (Assessment Years: 2018-19 & 2019-20) Shri Ashok Rao Thorat Vs. Asst. Director of Income 1 Housing Colony, Tax Pithampur, Dhar, Madhya CPC, Bengaluru Pradesh - 454774 PAN No.ACRPT3355J (Appellant) .. (Respondent) Appellant by : Shri Moksh Solanki & Shri Pankaj Shah, A.Rs. Respondent by : Shri Ashish Porwal, Sr.D.R. 16.09.2022 Date of Hearing Date of Pronouncement 20.09.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant two a…

SHRI ASHOK RAO THORAT,PITHAMPUR DHAR vs. ADIT, CPC JURISDICTION WARD 1(4), INDORE, INDORE

In the result, assessee’s both appeals are allowed

ITA 91/IND/2022[2018-19]Status: DisposedITAT Indore20 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Moksh Solanki & ShriFor Respondent: Shri Ashish Porwal, Sr.D.R

Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43B

MADHURAM PULSES PVT.LTD. ,INDORE vs. ACIT 5(1), INDORE

In the result, the appeal of assessee is allowed

ITA 82/IND/2022[2018-19]Status: DisposedITAT Indore20 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2018-19 Madhuram Pulses Pvt. Ltd. Acit 5(1) Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1270 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.09.2022 Date Of Pronouncement 20.09.2022 O R D E R Per B.M. Biyani, A.M.:

Section 139(1)Section 143(1)Section 143(1)(iv)Section 2Section 36(1)(va)Section 43B

…tIN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Madhuram Pulses Pvt. Ltd. ACIT 5(1) Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCM 1270 G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.09.2022 Date of Pronouncement 20.09.2022 O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.03.2022 passed by Ld. Commissioner of Income-Tax, National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arises out of order date…

RAHUL SHARMA ,INDORE vs. DCIT /CPC , BENGALURU

In the result, the appeal of assessee is allowed

ITA 77/IND/2022[2018-19]Status: DisposedITAT Indore19 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Mogra, A.RFor Respondent: Shri Ashish Porwal, Sr.D.R

Section 139(1)Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.77/Ind/2022 (Assessment Year: 2018-19) Rahul Sharma Vs. Deputy Commissioner of 72 Bijali Nagar, Bicholi Income Tax Road, Indore - 452016 CPC, Bengaluru PAN No.AOGPS8884N (Appellant) .. (Respondent) Appellant by : Shri Pankaj Mogra, A.R. Respondent by : Shri Ashish Porwal, Sr.D.R. 16.09.2022 Date of Hearing Date of Pronouncement 19.09.2022 O R D E R PER BHAGIRATH MAL BIYANI - AM: The instant appeal filed by the assessee is directed against the orde…

SHRAMIK NAGRIK SAHAKARI BANK LTD,INDORE vs. DCIT-CPC, BANGALURU

In the result, the appeal of assessee is allowed

ITA 201/IND/2022[2017-18]Status: DisposedITAT Indore15 Sept 2022AY 2017-18

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shramik Nagrik Sahakari Dcit,Cpc Bank Ltd. Bengaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaajs 0383 E Assessee By Shri Sanket Mehta, Ar Shri Vijay Bansal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 15.09.2022 O R D E R Per B.M. Biyani, A.M.:

Section 139(1)Section 143(1)(iv)Section 154Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2017-18 Shramik Nagrik Sahakari DCIT,CPC Bank Ltd. Bengaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJS 0383 E Assessee by Shri Sanket Mehta, AR Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 13.09.2022 Date of Pronouncement 15.09.2022 O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 22.06.2022 passed by Ld. Commissioner of Income-Tax, National Fa…

ESSEM ENGINEERING INDUSTRIES,JAIPUR vs. ITO WARD 6(3), JAIPUR

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

ITA 273/JPR/2022[2019-20]Status: DisposedITAT Jaipur31 Aug 2022AY 2019-20

For Appellant: Mrs. Prabha Rana, AdvFor Respondent: Mrs. Monisha Choudhary, JCIT

Section 139(1)Section 143(1)Section 36(1)(va)Section 4Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 273/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 M/s.Essem Engineering Industries cuke The ITO Vs. O-12, Parijat, Ashok Marg Ward 6(3) Jaipur- 302 016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAFE3749A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Mrs. Prabha Rana, Adv. jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of…

NISHANT BHATNAGAR,JAIPUR vs. ITO WARD 1(3), JAIPUR

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

ITA 262/JPR/2022[2018-19]Status: DisposedITAT Jaipur31 Aug 2022AY 2018-19

For Appellant: Mrs.PrabhaFor Respondent: Mrs. Monisha Choudhary

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…v k ; d j v i h y h ; v f / k d j . k ] t;i q j U ; k ; i h B ] t;i q j IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER v k ; d j v i h y l a - @ ITA No. 262/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Shri Nishant Bhatnagar cuke The ITO Vs. 140, Kishan Nagar Ward 1(3) Shyam Nagar, 302 019 (Raj) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPB 3609 Q vihykFkhZ@Appellant izR;FkhZ@Respondent f u / k Z k f j r h d h v k s j ls@ Assessee by : Mrs.Prabha Rana, Adv. j k t L o d h v k s j l s @ Revenue b…

JYOTI INTERNATIONAL FOODS PVT. LTD,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, PUNE

In the result, the appeal of the assessee is allowed

ITA 649/PUN/2020[2015-16]Status: DisposedITAT Pune25 Aug 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Hari KrishanFor Respondent: Shri Hitendra B. Ninawe

Section 139Section 143(3)Section 263Section 36(1)(vi)Section 43B

…A No. 569/PUN/2014. State Bank of Bikaner & iaipur - 69 taxmann.com 365 (Jaipur - Trib.). Mark Auto Industries Ltd. - 40 taxmann.com 482 (Punjab & Haryana). Bihar State Warehousing Corpn. Ltd. - 393 ITR 396 (Pat). Rajasthan State Ganganagar Sugar Mills Ltd. - 393 ITR 421 (Raj). Majalgaon Sahakari Sakhar Karkhana Ltd. - ITA No. 308/PUN/2018. In view of these judgements the Assessing Officer has adopted a plausible view on this issue. Therefore the assessment order cannot be regarded as erroneous and prudential to the interest of the revenue. The Ld. Principal Commissioner of Income Tax has therefore eared in hold…

M/S SAM STREAMLINE SYSTEMS P LTD ,INDORE vs. THE ITO 5 (1) , INDORE

In the result, these appeals are allowed

ITA 60/IND/2022[2018-19]Status: DisposedITAT Indore23 Aug 2022AY 2018-19

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 Palash Badole ITO 5(2) Vs. Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BFZPB6592P Assessee by None Revenue by None Assessment Year: 2018-19 M/s. SAM Streamline ITO-5(1) Systems P. Ltd., Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACS7527D Assessee by Ruchira Singhal Revenue by None Assessment Year: 2019-20 Such Media Publication NFA…

TORINO LABORATORIES P LTD,INDORE vs. DCIT/ / ACIT 4 (1), INDORE

In the result, the appeal of assessee is allowed

ITA 6/IND/2022[2018-19]Status: DisposedITAT Indore18 Aug 2022AY 2018-19

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 Torino Laboratories Pvt. Ltd. Dcit/Acit-4(1), Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct1347B Assessee By Shri Ashish Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.08.2022 Date Of Pronouncement 18.08.2022 O R D E R Per B.M. Biyani, A.M.:

Section 139(1)Section 143(1)Section 143(1)(iv)Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 Torino Laboratories Pvt. Ltd. DCIT/ACIT-4(1), Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCT1347B Assessee by Shri Ashish Goyal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.08.2022 Date of Pronouncement 18.08.2022 O R D E R Per B.M. Biyani, A.M.: 1. This appeal by assessee is directed against the order dated 15.12.2021 of learned Commissioner of Income-Tax (Appeals), (Nat…

DANISH PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD-6(1), JAIPUR

In the result, all these appeals of the assessees are allowed

ITA 257/JPR/2022[2020-21]Status: DisposedITAT Jaipur16 Aug 2022AY 2020-21

Bench: The Hearing.”

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Ms. Runi Pal (Addl.CIT) a

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…nce with the provision of Section 43B of the Act as the return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 17. In the present case, we have gone through the observation of ld. CIT(A), recorded in para 5 page-24 to 27of the impugned order which reads as under:- “After considering the appellant's submission, I find that the provision of section 43B of the Act is not applicable to the expenses in the nature of e…

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