CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

242 ITR 114High Court2000#366 most cited

What is CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. authority for?

Employee contributions to welfare funds, such as provident fund or ESI, are deductible under section 36(1)(va) of the Income-tax Act if paid before the due date for filing the return of income, even if paid after the due date specified in the respective welfare fund statute.

238

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2008 to 2023.

Also referred to as

CIT v. South India Corporation Ltd. · 242 ITR 114 · Section 36(1)(va) · Section 43B · employee contribution deduction · provident fund · ESI · payment due date · return filing date · welfare fund

Issues it is cited on

section 36(1)(va)section 43bsection 36(1)section 43section 36india

Judgments citing CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

Nikhil Mohine, Chhindwara vs. DCIT, CPC, Benguluru

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

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

…ITA Nos. 37 & 38/Jab/2021 (AY 2018-19 & 2019-20) Nikhil Mohine v. Dy. CIT/Asst. DIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA No. 37 & 38/Jab/2021 Assessment Years : 2018-19 & 2019-20 Nikhil Mohine, Deputy Commissioner of vs. Income Tax, Ward No. 11, CPC, Income Tax Department, 128,Gandhi Ward, Bengaluru, Karnataka -560500 Parasia, Chhindwara, Chhindwara (M.P.)-480441 [PAN: AUMPM9207F] (Appellant) (Respondent) Appellant by Smt. Jancy Biju , Advocate Respondent by Sh. S.K.Halder, Sr. DR Date of hearing…

Flying Fabrication, Gurgaon vs. ADIT, CPC, Bengalurur

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1407/DEL/2021[2019-20]Status: DisposedITAT Delhi17 Nov 2021AY 2019-20

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Shri Mrinal Kumar Das, Sr.D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 36(1)Section 36(1)(v)

…lliamson (Assam) Ltd: (2006) 284 ITR 619 (Gauhati) dealt with the very same issue. In the said judgment the Division Bench of the Gauhati High Court noted a contrary view taken by the Kerala High Court in the case of CIT v. South India Corporation Ltd: (2000) 242 ITR 114. After noting the said judgment the fact that the amendments had been made to the provisions of Section 43B of the Act by virtue of Finance Act, 2003 w.e.f 1.4.2004 it agreed with the submission of the learned counsel for the assessee that by virtue of the omission of the second proviso and the omission of Clauses (a), (c), (d), (e) and (f) witho…

Flying Fabrication, New Delhi vs. DCIT, CPC, Bengaluru

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1049/DEL/2021[2018-19]Status: DisposedITAT Delhi17 Nov 2021AY 2018-19

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Shri Mrinal Kumar Das, Sr.D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 36(1)Section 36(1)(v)

…lliamson (Assam) Ltd: (2006) 284 ITR 619 (Gauhati) dealt with the very same issue. In the said judgment the Division Bench of the Gauhati High Court noted a contrary view taken by the Kerala High Court in the case of CIT v. South India Corporation Ltd: (2000) 242 ITR 114. After noting the said judgment the fact that the amendments had been made to the provisions of Section 43B of the Act by virtue of Finance Act, 2003 w.e.f 1.4.2004 it agreed with the submission of the learned counsel for the assessee that by virtue of the omission of the second proviso and the omission of Clauses (a), (c), (d), (e) and (f) witho…

M/S Globe Auto Parts Regd., Jalandhar vs. Income Tax Officer Ward-III, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 99/ASR/2021[2017-18]Status: DisposedITAT Amritsar12 Nov 2021AY 2017-18
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs…

M/S Globe Auto Arts Regd., Jalandhar vs. Income Tax Officer Ward- III (4), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 100/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs…

Bikaner Ceramics Private Limited, Bikaner vs. ADIT, CPC, Bangalore / ACIT, Circle-1, Bikaner

In the result, the appeal of the assessee is allowed

ITA 86/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Return. The Id. Cit(A) Has Erred In Not Following The Jurisdictional High Court Decision. 3. The Appellant Crave Liberty To Add, Amend, Alter Or Modify Any Of The Ground Of Appeal On Or Before Its Hearing Before Your Honour.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)Section 36(1)(va)

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs C…

Prem Kishore Agarwal, Jodhpur vs. ITO, Ward-3(2), Jodhpur

In the result, the appeal of the assessee is allowed

ITA 103/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Surendra Chopra, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)(a)Section 36(1)(va)

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs C…

Dr. Choudhary Hospital and Medical Research Centre Private Limited, Udaipur vs. DCIT, CPC, Bangalore / ACIT/DCIT, Circle-1, Udaipur

In the result, the appeals of the assessee are allowed

ITA 102/JODH/2021[2019-20]Status: DisposedITAT Jodhpur11 Nov 2021AY 2019-20
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs C…

Dr. Choudhary Hospital and Medical Research Centre Private Limited, Udaipur vs. DCIT, CPC, Bangalore / ACIT/DCIT, Circle-1, Udaipur

In the result, the appeals of the assessee are allowed

ITA 101/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs C…

M/S Varindra Tools Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle, II, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 97/ASR/2021[2017-18]Status: DisposedITAT Amritsar11 Nov 2021AY 2017-18

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs…

Medallay Exports, Jalandhar vs. Assstant Commissioner of Ncome Tax Circle-2, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 95/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Genesis Trot, Jalandhar vs. Income Tax Officer Ward -1 (1), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 91/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Shrimati Sneh Lata, Darbar Feed Mills, Jalandhar vs. Income Tax Officer Ward-3(2), Jalandhar

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

ITA 19/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs…

Raga Motors Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 126/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri J.S. Bhasin,AdvocateFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs C…

Raghu Exports ( India ) Private Limited, Jalandhar vs. Deputy Commissoner of Incme Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 125/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Raghu Exports ( India) Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 124/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19
For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Lakshmi Handicrafts, Jalandhar City vs. Asst. CPC / Income Tax Officer Ward-3 (4), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 112/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Shri Suman Sharma Prop. M/S Laxmi Enterprises, Kaputhala vs. Asst. CPC/ Income Tax Offcier Ward-2, Kaputhala

In the result, both the appeals of the assessees are allowed

ITA 111/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

M/S Nagory India, Jalandhar vs. Assistant Commissioner of Income Tax Circle-II, Jalanadhar

In the result, both the appeals of the assessees are allowed

ITA 103/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

M/S Paras Valves Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle.II, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 102/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…