CIT v. Shri Ganapathy Mills Company Limited

243 ITR 879High Court2000#23918 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2017 to 2019.

Judgments citing CIT v. Shri Ganapathy Mills Company Limited

Infor India Private Limited (Formerly Known As Infor Global Solutions (India) Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 212/HYD/2017[2012-13]Status: DisposedITAT Hyderabad26 Nov 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman, Accountant Memebr Assessment Year: 2012-13 Infor (India) Pvt. Ltd., Vs. Dy. Commissioner Of (Formerly Known As Infor Income-Tax, Hyderabad. Global Solutions (India) Pvt. Ltd.), Hyderabad Pan – Aaacb6197Q Appellant Respondent Assessee By: Shri Sunil Motilala Revenue By: Shri Yvst Sai

For Appellant: Shri Sunil MotilalaFor Respondent: Shri YVST Sai

Section 143(3)Section 36(1)(va)Section 92C

…yees contribution to PF, we find that the issue raised in this ground is covered in favour of the assessee by various decisions, some of which are reproduced hereunder: “1. The Hon’ble Madras High Court in CIT Vs. Shri Ganapathy Mills Company Limited [(2000) 243 ITR 879 (Mad.)] has held that no disallowance can be made where the contribution is deposited 15 M/s Infor (India) Pvt. Ltd., Hyd. late but within the grace period. In most of the cases the deposit has been made with in the grace period. 2. The Hon’ble Delhi High Court in CIT VS. Aimil Ltd. & Ors. [(2010) 321 ITR 508 (Del)] has held that if the employee…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Adaequare Info Private Limited, Hyderabad

In the result, appeal of the revenue is dismissed

ITA 108/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Mar 2018AY 2014-15

Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2014-15 Dy. Commissioner Of Income- Vs. Adaequare Info Pvt. Ltd., Tax, Circle – 1(1), Hyderabad. Hyderabad.

For Appellant: Shri Pawan ToshniwalFor Respondent: Smt. Suman Malik

Section 115JSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 36(1)(va)Section 43B

…iew of the provisions of section 43B and ratio of the decisions relied upon by ld. AR, the amount cannot be disallowed. Accordingly, we delete the addition made by AO.” 8.1 The Hon’ble Madras High Court in CIT Vs. Shri Ganapathy Mills Company Limited [(2000) 243 ITR 879 (Mad.)] has held that no disallowance can be made where the contribution is deposited late but within the grace period. In most of the cases the deposit has been made with in the grace period. 8.2 The Hon’ble Delhi High Court in CIT VS. Aimil Ltd. & Ors. [(2010) 321 ITR 508 (Del)] has held that if the employees’ share of contribution is paid bef…

The ACIT, Mehsana Circle, Mehsana vs. M/S. Ammann Apollo India Pvt. Ltd., Mehsana

ITA 2313/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad29 Sept 2017AY 2012-13

For Appellant: NoneFor Respondent: Shri Prasoon Kabra, Sr. D.R

Section 143(3)Section 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER With CO No. 189/Ahd/2015 (Assessment Year: 2012-13) ACIT, Mehsana Circle, Mehsana Appellant Vs. M/s. Ammann Apollo India Pvt. Ltd., Plot No.2, At-Ditasan, Post-Jagudan, Mehsana, Pin 382710 Respondent / Cross Objector PAN: AACCA0194N राज"व क" ओर से/By Revenue : Shri Prasoon Kabra, Sr. D.R. आवेदक क" ओर से/By Assessee : None सुनवाई क" तार"ख/Date of Hearing : 28.09.2017 घोषणा क" तार"ख/Date of Pronouncement : 29.09.2017 ORDER PER S. S. GODARA, JUDICIAL MEM…