CIT v. Rajasthan State Beverages Corporation Ltd.

392 ITR 2High Court2017#493 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 366,369 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.

Accme (Urvashi Pumps) Engineers Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

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

ITA 316/JPR/2019[2014-15]Status: DisposedITAT Jaipur26 Feb 2020AY 2014-15

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 316/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2014-15 Cuke M/S. Accme (Urvashi Pumps) Engineers (P) Ltd. The Ito Vs. A-407, A/A Road No. 14 Vki Area, Ward- 4(2) Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aabca 5655 R Vihykfkhz@Appellant Izr;Fkhz@Respo Ndent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Rohan Sogani, Ca Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/02/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27 /02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-2, Jaipur Dated 24-01-2019 For The Assessment Year 2014-15. The Assessee Has Raised The Following Grounds. ‘’1. In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Confirming The Action Of Ao In Making Disallowance Of Rs. 1,53,053/- U/S 40(A)(Ia) Of The I.T. Act, 1961. The Action Of The Ld. Cit(A) Is Illegal, Unjustified, Arbitrary & Against The Facts Of The Case. Relief

For Appellant: Shri Rohan Sogani, CAFor Respondent: Ms. Chanchal Meena, JCIT-DR
Section 139(1)Section 36(1)(va)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 316/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke M/s. Accme (Urvashi Pumps) Engineers (P) Ltd. The ITO Vs. A-407, A/A Road No. 14 VKI Area, Ward- 4(2) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: AABCA 5655 R vihykFkhZ@Appellant izR;FkhZ@Respo ndent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@ Revenue…

Uttam Bharat Electricals Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-4, Jaipur

In the result, appeal of the assessee is allowed

ITA 710/JPR/2019[2014-15]Status: DisposedITAT Jaipur04 Sept 2019AY 2014-15
For Appellant: Shri Rohan Sogani (CA) and Shri Rajeev Sogani (CA)For Respondent: Shri Jai Singh (JCIT)
Section 143(3)Section 144CSection 2(24)(x)Section 36(1)(va)Section 92C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’ JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 710/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2014-15. cuke Uttam Bharat Electricals Pvt. Ltd., The DCIT, Vs. B-189A, Road No. 9, VKI Area, Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAACU 2962 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani (CA) and Shri Rajeev Sogani (CA) jktLo dh v…

Sri.Purusothaman K.K., Pathanamthitta vs. The ITO, WD-3, Thiruvalla

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

ITA 51/COCH/2019[2014-15]Status: DisposedITAT Cochin19 Jun 2019AY 2014-15

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

Section 143(3)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.51 /Coch/2019 Assessment Year : 2014-15 Shri K.K. Purushothaman, Vs. The Income Tax Officer, Ward-III, 31/469, Naduvile Veedu, Thiruvalla. Muthoor, Thiruvalla, Pathanamthitta. [PAN: AJJPK 1993J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Smt. Meera V. Menon, Adv. Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 19/06/2019 Date of pronouncement 19/06/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the C…

Rajasthan Cottage Industries, Jaipur vs. Income Tax Officer, Ward-5-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 983/JPR/2018[2013-14]Status: DisposedITAT Jaipur24 Apr 2019AY 2013-14

Bench: The Due Date

For Appellant: Shri Madhukar Garg (C.A.)For Respondent: Shri K.C. Gupta (JCIT)
Section 139(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 983/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Rajasthan Cottage Industries The ITO, Shilpgram Complex, Golimar Garden, Vs. Ward 5(1), Amer Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFR 1944 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Madhukar Garg (C.A.) jktLo dh vksj ls@ Revenue…

Herrenknecht India P.Ltd, Chennai vs. DCIT Cir 1(1)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2108/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Apr 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 144Section 144C(1)Section 144C(13)Section 144C(5)Section 194CSection 194C(6)Section 40Section 40aSection 92C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘के’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI "ी जी. मंजूनाथ, लेखा सद"य, एवं "ी र"वश सूद , "या"यक सद"य के सम" Before Shri G. MANJUNATHA, Accountant Member and Shri RAVISH SOOD, Judicial Member, IT(TP)A NO.2108/Mum/2017 Assessment Year:-2012-13 M/s Herrenknecht India DCIT, Private Limited, बनाम/ Circle-1(1)(2), GNT Road No.11, Aayakar Bhavan, Vs. Alinjivakkam Ponneri Mumbai Taluka, Tiruvallur District, Chennai-600067 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AABCH8691J "नधा"रती क" ओर से / Assessee by Ms. Dinkle Hariya राज"व क" ओर से / Revenue b…

M/S K.S. Cars Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-2-2, Jaipur

In the result, appeals of the assessee are allowed

ITA 1182/JPR/2018[2013-14]Status: DisposedITAT Jaipur18 Mar 2019AY 2013-14
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri A. K. Mahala (JCIT)
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1182 & 1183/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 & 2014-15 cuke M/s K.S.Cars Pvt. Ltd., ITO, Vs. National Motors Building, Ward-2(2), M.I. Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK7953K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : S…

M/S. Rajasthan Renewable Energy Corporation Limited, Jaipur vs. Deputy Commissioner of Income Tax, Circle-6, Jaipur

In the result, the ground of appeal is allowed for statistical purposes

ITA 817/JPR/2018[2013-14]Status: DisposedITAT Jaipur10 Dec 2018AY 2013-14
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 251Section 36(1)Section 43BSection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 772/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-2014 cuke The DCIT, M/s Rajasthan Renewable Energy Vs. Circle-6, Corporation Ltd., Jaipur. E-166, Yudhister Marg, C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 3171 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 817/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 c…

Deputy Commissioner of Income Tax, Circle-6, Jaipur vs. M/S. Rajasthan Renewable Energy Corporation Limited, Jaipur

In the result, the ground of appeal is allowed for statistical purposes

ITA 772/JPR/2018[2013-14]Status: DisposedITAT Jaipur10 Dec 2018AY 2013-14
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 251Section 36(1)Section 43BSection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 772/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-2014 cuke The DCIT, M/s Rajasthan Renewable Energy Vs. Circle-6, Corporation Ltd., Jaipur. E-166, Yudhister Marg, C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 3171 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 817/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 c…

The Pr. Commissioner of Income Tax (4) vs. M/S Chamundi Winery and Distillery

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/137 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.155/2016 C/W I.T.A.No.458/2013, I.T.A.No.467/2015 I.T.A.No.173/2017, I.T.A.No.172/2017 I.T.A.No.155/2016 Between: 1. The Pr. Commissioner of Income Tax C.R. Building, Queens Road Bangalore-560001. 2. The Income Tax Officer Ward-4(3), Bangalore. …Appellants (By Mr. E.R. Indrakumar, Sr. Counsel for Mr. E.I. Sanmathi, Advocate) And: M/s. Chamundi Winery and Distil…

Pr. Commissioner of Income Tax vs. M/S Chamundi Winery and Distillery

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/137 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.155/2016 C/W I.T.A.No.458/2013, I.T.A.No.467/2015 I.T.A.No.173/2017, I.T.A.No.172/2017 I.T.A.No.155/2016 Between: 1. The Pr. Commissioner of Income Tax C.R. Building, Queens Road Bangalore-560001. 2. The Income Tax Officer Ward-4(3), Bangalore. …Appellants (By Mr. E.R. Indrakumar, Sr. Counsel for Mr. E.I. Sanmathi, Advocate) And: M/s. Chamundi Winery and Distil…

Deputy Commissioner of Income Tax, Circle-6, Jaipur vs. M/S. Anamika Conductors Ltd., Jaipur

In the result, appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 612/JPR/2017[2012-13]Status: DisposedITAT Jaipur26 Oct 2017AY 2012-13
For Appellant: Shri G.M. Mehta (C.A.)For Respondent: Smt. A.S. Nehra (Addl.CIT)
Section 14ASection 201(1)Section 36(1)Section 40Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 612/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke The DCIT, M/s Anamika Conductors Ltd., Vs. Circle-6, B-129 Rajendra Marg, Bapu Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA5681P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@CO No. 32/JP/2017 (Arising out of ITA No. 612/JP/2017) fu/kZkj.k o"kZ@Assessment Year :2012-13 cuk…