CIT v. Valibhai Khanbhai Mankad

216 Taxmann 18High Court2013#4091 most cited

What is CIT v. Valibhai Khanbhai Mankad authority for?

A disallowance under section 40(a)(ia) of the Income Tax Act, 1961, cannot be made if the assessee has fulfilled the requirements of the second proviso to section 194C(3), even if Form No. 15-J was not furnished before the due date.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v Valibhai Khanbhai Mankad · section 40(a)(ia) · section 194C(3) · second proviso to section 194C(3) · Form 15-J · disallowance · sub-contractor payment

Also reported as

261 CTR 538

Issues it is cited on

section 92ba(i)section 40(a)(2)(b)section 65asection 6(1)section 276section 92badisallowance under section 40(a)(ia)section 40a(ia)trcsection 40a(2)(b)section 92ca(1)working capital adjustment

Judgments citing CIT v. Valibhai Khanbhai Mankad

Assistant Commissioner of Income Tax, Circle, Bharatpur vs. M/S Arihant Trading Co., Bharatpur

In the result, appeal of the Revenue is dismissed

ITA 1113/JPR/2018[2015-16]Status: DisposedITAT Jaipur19 Mar 2019AY 2015-16
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri K. C. Gupta (JCIT) fu/kZkfjrh dh vksj ls@
Section 194CSection 194C(6)Section 194C(7)Section 40

…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. 1113/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Assistant Commissioner of M/s Arihant Trading Co. Vs. Income Tax Pahari, Tehsil-Pahari Circle- Bharatpur Distt.- Bharatpur (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAFA5260D vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri K. C. Gupta (JCIT) fu/kZkfjrh dh vksj l…

Shri Anil Khandelwal, Indore vs. The ITO-5(3), Indore

In the result the appeal of the assessee is allowed

ITA 299/IND/2016[2009-10]Status: DisposedITAT Indore12 Oct 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

Section 143(3)Section 194(3)Section 194CSection 194C(3)Section 263Section 40

…Anil Khandelwal आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2009-10 Shri Anil Khandelwal, ITO 5(3), 113, Sudarshan Complex, Vs. Indore Bhavarkuan Main Road, Indore (Appellant) (Respondent ) PAN No.ACBPK8401C Revenue by Shri P.K. Mitra, Sr.DR Assessee by Shri Thribhuvan Sachdeva,C.A Date of Hearing 05.10.2018 Date of Pronouncement 12.10.2018 O R D E R PER MANISH BORAD, AM. This appeal of Assessee pertaining to A.Y. 2009-10 is directed against the order of Ld…

Eagle Steel Industries Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-2(1)(1), Ahmedabad

In the result, appeal filed by the Assessee is allowed

ITA 2871/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad13 Aug 2018AY 2012-13

Bench: Shri P. K. Kedia & Shri Mahavir Prasad)

For Appellant: NoneFor Respondent: Shri James Kurian, Sr. D.R
Section 194CSection 194C(6)Section 194C(7)Section 197Section 197ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI P. K. KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 2871/AHD/2015 (Assessment Year: 2012-13) Eagle Steel Industries P. V/S Income Tax Officer, Ward- Ltd., Plot No. 9, Sanghi 2 (1)(1), Ahmedabad Cement Godown, Sarkhej Sanand Highway, Village: Ularia, Ahmedabad- 382210 (Appellant) (Respondent) PAN: AABCE6483F Appellant by : None Respondent by : Shri James Kurian, Sr. D.R. (आदेश)/ORDER Date of hearing : 08 -08-2018 Date of Pronouncement : 13 -08-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal b…

I.T.O.(T.D.S.) Ward 2(3), Chandrapur vs. Ultratech Cement Ltd Unit Awarpur Cement Works

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA no.345/Nag./2015 (Assessment Year : 2011–12) Income Tax Officer (TDS) …………… Appellant Ward–2(3), Chandrapur 442 401 v/s Ultratech Cement Ltd. Unit Awarpur Cement Works Awarpur, Tal Koparna ..…….………. Respondent Dist: Chandrapur 442 917 TAN – NGPUO1449A C.O. no.13/Nag./2016 (Arising out of ITA no.345/Nag./2015) (Assessment Year : 2011–12) Ultratech Cement Ltd. Unit Awarpur Cement Works …………… Cross Objector Awarpur, Tal Koparna (Original Respondent) Dist: Chandrapur…

ACIT, Hubli vs. Karnataka Vikas Grameen Bank, Dharwad

In the result, the appeal by the assessee is treated as partly allowed for statistical purpose

ITA 673/BANG/2014[2009-10]Status: DisposedITAT Bangalore25 Apr 2018AY 2009-10

Bench: Shri N.V Vasudevan & Shri Jason P Boaz

For Appellant: Shri A Shankar, AdvocateFor Respondent: Shri C.H Sundar Rao, CIT
Section 143(3)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.673 & 674/Bang/2014 (Asst. Years – 2009-10 & 2010-11) The Jt. Commissioner of Income-tax, Range-2, Hubli. . Respondent Vs. M/s Karnataka Vikas Grameena Bank Head Office, CTS No. 52/B1/A1/D.H No.133A, H.O Building Belgaum Road, D.N Koppa, Dharwad. . Appellant PAN No. – AAAAK6324Q. By assessee) Revenue by : Shri C.H Sundar Rao, CIT Assessee by : Shri A Shankar, Advocate Date of Hearing : 16-4-2018 Date of Pronouncement : 25-4-2018 O R D E R PER SHRI N.V VA…

Inder Chand Agarwal(HUF), Hooghly vs. ITO, Ward 45(3), Kolkata

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

ITA 1481/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Jan 2017AY 2009-10

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Somnath Ghosh, Advocate, ld.ARFor Respondent: Shri Sallong Yaden, Addl.CIT, ld.DR
Section 194CSection 194C(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘D’ BENCH KOLKATA Before : Shri M.Balaganesh, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No. 1481/Kol/2016 A.Y 2009-10 Inder Chand Agarwal (HUF) Vs. I.T.O Ward 45(3), Kolkata PAN: AAAHI 1765C [Appellant] [Respondent] Appellant by : Shri Somnath Ghosh, Advocate, ld.AR Respondent by : Shri Sallong Yaden, Addl.CIT, ld.DR Date of Hearing : 18-11-2016 Date of Pronouncement : 31-01-2017 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the assessee is directed against the order dated 02/06/2016 passed by the Commissioner of Income Tax(Appeals…

Soma Rani Ghosh, Kolkata vs. DCIT, Cir-49, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1420/KOL/2015[2012-2013]Status: DisposedITAT Kolkata09 Sept 2016AY 2012-2013

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 194CSection 194C(6)Section 194C(7)Section 40

…I.T.A. No. 1420/KOL./2015 Assessment year: 2012-2013 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K. Narasimha Chary, Judicial Member I.T.A. No. 1420 /KOL/ 2015 Assessment Year: 2012-2013 Soma Rani Ghosh,....................................................................Appellant 274, Canal Street, Sreebhumi, Lake Town, Kolkata-700 048 [PAN: AFMPG 0109 B] -Vs.- Deputy Commissioner of Income Tax,......................................Respondent Circle-49, Kolkata, Uttarapan Building, Maniktala Civic Centre, Kolkata-700 054…

Mahalaxmi Cargo Movers, Mumbai vs. ITO 15(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 6191/MUM/2013[2009-10]Status: DisposedITAT Mumbai09 Dec 2015AY 2009-10
For Appellant: Shri B.V.JhaveriFor Respondent: Shri Aarsi Prasad
Section 194CSection 194C(3)Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.6191/Mum/2013 (नििाारण वषा / Assessment Year :2009-2010) M/s Mahalaxmi Cargo Movers, Vs. ITO, Ward-15(1)(2), Shop No.2, Doshi Chambers, Mumbai-400007 Nandlal Jani Marg, Dana Bunder, Mumbai-400009 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAKFM 7546 H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shri B.V.Jhaveri याजस्व की ओर से /Revenue by : Shri Aarsi Prasad सुनवाई की तायीख / Date of Hearing : 14/…

The Commissioner of Income Tax vs. M/S Sri Marikamba

ITA/553/2013HC Karnataka13 Apr 2015

Bench: S.SUJATHA,VINEET SARAN

Section 139Section 143(3)Section 194C(3)Section 260Section 260ASection 40

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF APRIL, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MRS. JUSTICE S.SUJATHA ITA NO.553/2013 BETWEEN 1. THE COMMISSIONER OF INCOME TAX PARK VIEW BUILDING, NO.284/1, 4TH MAIN, P J EXTENSION, DAVANAGERE-577 002 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRLCE-1 PARK VIEW BUILDING, NO.284/1, 4TH MAIN, P J EXTENSION, DAVANAGERE-577 002 ... APPELLANTS (BY SRI. K V ARAVIND, ADV., ) AND…