Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.

Q: How many judgments cite Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.?

304 judgments on BharatTax cite Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. (35 Taxmann.com 616), spanning 2015 to 2025.

Q: Which sections of the Income Tax Act does Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. come up under?

It is most often cited in judgments turning on Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139, Section 143(1), Section 143(1)(a).

35 Taxmann.com 616High Court2013#257 most cited

What is Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. authority for?

No disallowance can be made under Section 36(1)(va) or Section 43B for delayed payment of employee's contributions to ESI or PF if these amounts are deposited by the assessee on or before the due date for filing the return of income under Section 139(1). This aligns the treatment of employee contributions with employer contributions for allowability.

304

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. · 35 Taxmann.com 616 · Section 36(1)(va) · Section 43B · employee contributions ESI PF · delayed payment ESI PF · deposit before return filing due date · no disallowance ESI PF · Section 139(1) due date · actual payment basis

Sections most often in play

Section 2(24)(x)Section 36(1)(va)Section 43B Section 139 Section 143(1)Section 143(1)(a)Section 154 Section 250

Issues it is cited on

section 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basis section 43b(b)section 34(1)section 158be section 36(1)(iv)section 113 section 92f section 40a(2)

Judgments citing Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.

Malgudi Foods Pvt. Ltd, Mumbai vs. CPC, Bangalore

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

ITA 2309/MUM/2021[2019-20]Status: HeardITAT Mumbai23 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhmalgudi Foods Pvt. Ltd. Vs. Cpc, Bangalore 8, Kamala Bhavan 560100 Sharma, Industrial Estates Walbhat Road Ram Mandir (E) 400063 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaecm8352L Appellant .. Respondent Appellant By : None Respondent By : B.K. Bagchi Date Of Hearing 13.05.2022 Date Of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 154 Of The Income Tax Act, 1961, For A.Y. 2019-20. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “1. On The Facts & Circumstances Of The Case & In Law, The Cit(A) Nfac Erred In Confirming The Disallowance Made Of Rs. 27,62,936/Being Payment Of Pf & Esic Dues W/S 36(1)(Va) Of The Act Considering The Same As Not Deposited On Time Ignoring The Fact That The Delay Was Marginal & Payment Was Made Before Filing The Return.

For Appellant: NoneFor Respondent: B.K. Bagchi

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

…ITA No. 2309/Mum/2021 A.Y.2019-20 1 Malgudi Foods Pvt. Ltd. Vs. CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Malgudi Foods Pvt. Ltd. Vs. CPC, Bangalore 8, Kamala Bhavan 560100 Sharma, Industrial Estates Walbhat Road Ram Mandir (E) 400063 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAECM8352L Appellant .. Respondent Appellant by : None Respondent by : B.K. Bagchi Date of Hearing 13.05.2022 Date of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (AM): The present appeal filed by the assessee is dire…

Babubhai Jagjivandas, Mumbai vs. ADIT (CPC), Banglore

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

ITA 2054/MUM/2021[2019-20]Status: DisposedITAT Mumbai23 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhbabubhai Jagjivandas Vs. Asstt. Director Of Income 128, Vishnu Niketan, Tax(Cpc), Bangalore Prathna Samaj Road, [Acit-19(1)Mumbai] New Charni Road, Matru Mandir, Mumbai – 400004 Mumbai - 400007 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafb5829N Appellant .. Respondent

For Appellant: Bhupendra ShahFor Respondent: C.T. Mathews

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

…ITA No. 2054/Mum/2021 A.Y. 2019-20 1 Babubhai Jagjivandas Vs. ADIT (CPC), Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Babubhai Jagjivandas Vs. Asstt. Director of Income 128, Vishnu Niketan, Tax(CPC), Bangalore Prathna Samaj Road, [ACIT-19(1)Mumbai] New Charni Road, Matru Mandir, Mumbai – 400004 Mumbai - 400007 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFB5829N Appellant .. Respondent Appellant by : Bhupendra Shah Respondent by : C.T. Mathews Date of Hearing 19.05.2022 Date of Pronouncement 23.05.2022 आदेश /…

M/S.Apollo Hospitals Enterprise Limited, Chennai vs. ADIT, CPC, Bengaluru

In the result, appeal filed by the assessee for the

ITA 274/CHNY/2022[2018-19]Status: DisposedITAT Chennai19 May 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunatha

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 13.05.2022

Section 115BSection 115JSection 143(1)Section 36(1)(va)Section 40Section 90

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. Nos.273 & 274/Chny/2022 (&नधा'रणवष' / Assessment Years : 2019-20 & 2018-19) M/s. Apollo Hospitals Enterprise Ltd. Vs. The Assistant Director of No.21, Ali Towers, Greams Road, Income Tax, CPC Thousand Lights, Bengaluru-560 500. Chennai-600 006. PAN: AAACA 5443N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. T.Banusekar, C.A अपीलाथ" क" ओरसे/ Appellant by…

M/S.Apollo Hospitals Enterprise Limited, Chennai vs. ADIT, CPC, Bangalore

In the result, appeal filed by the assessee for the

ITA 273/CHNY/2022[2019-2020]Status: DisposedITAT Chennai19 May 2022AY 2019-2020

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunatha

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 13.05.2022

Section 115BSection 115JSection 143(1)Section 36(1)(va)Section 40Section 90

Shankar Packgings Ltd., Mumbai vs. NFAC, Delhi

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

ITA 316/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhm/S Shankar Packagings Vs. National Faceless Appeal Limited , 303, Turf Centre, Delhi Estate, Shakti Mills New Delhi Lane,Off. Dr. E. Moses Road, Mahalaxmi (West) Mumbai – 400011 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacs8076P Appellant .. Respondent Appellant By : Apurva R. Shah Respondent By : C.T. Mathews Date Of Hearing 12.05.2022 Date Of Pronouncement 18.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “1. In Not Adjudicating The Appellant'S Claim On Merits Of The Issue But Merely Holding That The Appellant Ought To Have Filed An Appeal Against The Intimation Issued Under Section 143(1) & Not Against The Order Rejecting The Proposal U/S. 154. 2. In Not Appreciating That By The Said Action The Nfac Has Therefore Approved An Incorrect Act Done Whilst Processing The Return Filed.

For Appellant: Apurva R. ShahFor Respondent: C.T. Mathews

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

…ITA No. 316/Mum/2022 A.Y. 2018-19 1 M/s Shankar Packagings Limited Vs. NFAC, Delhi IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s Shankar Packagings Vs. National Faceless Appeal Limited , 303, Turf Centre, Delhi Estate, Shakti Mills New Delhi Lane,Off. DR. E. Moses Road, Mahalaxmi (West) Mumbai – 400011 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACS8076P Appellant .. Respondent Appellant by : Apurva R. Shah Respondent by : C.T. Mathews Date of Hearing 12.05.2022 Date of Pronouncement 18.05.2022 आदेश / O R D E R Per Ama…

Nisan Scientific Process Equipments Private Limited, Navi Mumbai vs. Asst. Director of Income Tax, CPC, CPC Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 2031/MUM/2021[2019-20]Status: HeardITAT Mumbai18 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.2030 & 2031/Mum/2021 (A.Ys. 2018-19& 2019-20) Nisan Scientific Process Vs. Deputy Commissioner Of Equipments Pvt. Ltd. Income Tax, Cpc R. 587/1, Midc [Dcit-15(1)(2)] Industrial Area Thane Aayakar Bhavan, Belapur Road Rabale Mumbai -560500 Navi Mumbai – 400701 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aabcn5187F Appellant .. Respondent

For Appellant: Harshal AjmeraFor Respondent: C.T. Mathews

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

…ITA Nos. 2030 & 2031/Mum/2021 AYs. 2018-19 & 2019-20 1 Nisan Scientific Process Equipments Pvt. Ltd. VS. DCIT, CPC IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2030 & 2031/Mum/2021 (A.Ys. 2018-19& 2019-20) Nisan Scientific Process Vs. Deputy Commissioner of Equipments Pvt. Ltd. Income Tax, CPC R. 587/1, MIDC [DCIT-15(1)(2)] Industrial Area Thane Aayakar Bhavan, Belapur Road Rabale Mumbai -560500 Navi Mumbai – 400701 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AABCN5187F Appellant .. Respondent Appellant by : Ha…

Nisan Scientific Process Equipments Private Limited, Navi Mumbai vs. Deputy Commissioner of Income Tax, CPC, CPC Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 2030/MUM/2021[2018-19]Status: HeardITAT Mumbai18 May 2022AY 2018-19

For Appellant: Harshal AjmeraFor Respondent: C.T. Mathews

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

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 144/CHNY/2022[2018-19]Status: DisposedITAT Chennai12 May 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ8वाल ,लेखा सद; के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.143/Chny/2022 (िनधाDरण वषD / Assessment Years: 2019-20) & आयकर अपील सं./ ITA Nos.144/Chny/2022 (िनधाDरण वषD / Assessment Years: 2018-19) ASM Marketing Private Limited Income Tax Officer बनाम/ No. 9, Nagappa Iyer Street, Corporate Circle 1(1), Vs. Triplicane, Chennai – 600 005. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHC…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 143/CHNY/2022[2019-20]Status: DisposedITAT Chennai12 May 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

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

ITA 230/MUM/2022[2018-19]Status: DisposedITAT Mumbai12 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews

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

…1 ITA No.230/Mum/2022 A.Y. 2018-19 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 229/MUM/2022[2016-17]Status: DisposedITAT Mumbai12 May 2022AY 2016-17

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews

Section 139(1)Section 143(1)Section 143(3)Section 36Section 36(1)Section 36(1)(va)Section 43B

…1 ITA No.229/Mum/2022 A.Y. 2016-17 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 228/MUM/2022[2019-20]Status: HeardITAT Mumbai12 May 2022AY 2019-20

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews

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

…1 ITA No.228/Mum/2022 A.Y. 2019-20 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

Veritas Infratech Pvt. Ltd., Mumbai vs. ITO WD 3(3)(1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2457/MUM/2021[2019-20]Status: HeardITAT Mumbai12 May 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Ashok MehtaFor Respondent: S.N. Kabra

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

…1 ITA No.2456 & 2457/Mum/2021 A.Ys. 2018-19 & 2019-20 Veritas Infratech Pvt. Ltd Vs. ITO, Ward-3(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2456 & 2457/Mum/2021 (A.Ys. 2018-19 & 2019-20) Veritas Infratech Pvt. Vs. ITO, Ward-3(3)(1) Ltd., 8th Floor K. Raheja Aayakar Bhavan, Prime, Sagbaug Road, Mumbai - 400020 Off. Andheri Kurla Road, Marol, Andheri (East), Mumbai – 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFCV0393R Appellant .. Respondent Appellant by : Ashok Mehta Respondent by : S.N. Kabr…

Visa Consolidated Support Services (India) Pvt. Ltd, Mumbai vs. Centralised Processing Center, Bengaluru

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

ITA 2454/MUM/2021[2019-20AAACV009394F]Status: DisposedITAT Mumbai12 May 2022

Bench: Shri Vikas Awashty & Shri Amarjit Singhvisa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17Th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacv9394F Appellant .. Respondent

For Appellant: Anish Thacker &For Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…1 ITA No.2454/Mum/2021 A.Y. 2019-20 Visa Consolidated Support Services (India) Pvt. Ltd. Vs. Centralized Processing Center IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKAS AWASHTY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Visa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACV9394F Appellant .. Respondent Appellant by : Anish Thacker & Hemen Chandariya Resp…

Lalit Kumar Arora, Jaipur vs. ACIT, Cr-2, Jaipur

In the result, the appeal of the assessees is allowed

ITA 121/JPR/2022[2019-20]Status: DisposedITAT Jaipur09 May 2022AY 2019-20

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: None (Written Submission)For Respondent: Shri A. S. Nehara (Addl. CIT) a

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh foØe flag ;kno] ys[kk lnL; ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI VIKRAM SINGH YADAV, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 121/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke ADIT, CPC, Lalit Kumar Arora C-60 C-60, Shyam Nagar, Sodala, Vs. Bengaluru./ ACIT, Jaipur. Circle-2, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABCPA6868M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (Written Submission) jktLo dh vksj ls@ Revenue…

Vardan Nursing Home Pvt. Ltd, Mumbai vs. DCIT Income Tax Dept, Mumbai

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

ITA 2344/MUM/2021[2018-19]Status: DisposedITAT Mumbai06 May 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvardan Nursing Home Vs. Dcit, Cpc, Bangaluru Private Limited, Cpc Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccv2156P Appellant .. Respondent

For Appellant: NoneFor Respondent: S.N. Kabra

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

…1 ITA No. 2344/Mum/2021 A.Y.2018-19 Vardan Nursing Home Pvt. Ltd. Vs. DCIT, CPC, Bangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vardan Nursing Home Vs. DCIT, CPC, Bangaluru Private Limited, CPC Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCV2156P Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 28.04.2022 Date of Pronouncement 06.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM…

DCIT CC-2(1), Chennai vs. M/S Eversendai Construction Private Limited, Chennai

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

ITA 965/CHNY/2020[2017-18]Status: DisposedITAT Chennai05 May 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5Th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [Pan:Aacce2174N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.P. Chidambaram, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 09.09.2020 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 9 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri S.P. Chidambaram, Advocate

Section 115JSection 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 41(1)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner of Vs. M/s. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [PAN:AACCE2174N] (अपीलाथ"/Appella…

Forcepoint Software Consulting India Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

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

ITA 6/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Apr 2022AY 2019-20

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailforcepoint Software Vs. Assistant Director Of Consulting India Pvt. Income Tax, Cpc Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacw6672P Appellant .. Respondent

For Appellant: Renu KapoorFor Respondent: S.N. Kabra

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

…ITA No.06/Mum/2022 A.Y. 2019-20 1 Forcepoint Software Consulting India pvt. Ltd. Vs. ADIT, CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Forcepoint Software Vs. Assistant Director of Consulting India Pvt. Income Tax, CPC Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACW6672P Appellant .. Respondent Appellant by : Renu Kapoor Respondent by : S.N. Kabra Date of Hearing 25.04.2022 Date of Prono…

Vijay Bag Singh Rajpurohit, Mumbai vs. ACIT Cir CPC``, Bengaluru

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

ITA 2260/MUM/2021[2018-19]Status: DisposedITAT Mumbai27 Apr 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner Of Income Building No. 2 Jaswant Tax, Cpc, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Adqpr7848L Appellant .. Respondent

For Appellant: NoneFor Respondent: S.N. Kabra

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

…1 ITA No.2260/Mum/2021 A.Y. 2018-19 Vijay Bag Singh Rajpurohit Vs. The DCIT,CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner of Income Building No. 2 Jaswant Tax, CPC, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: ADQPR7848L Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 27.04.2022 Date of Pronouncement 27.04.2022 आदेश / O R D E R P…

M/S. Dpn Spinners P Ltd, Dindigul vs. DCIT, CPC, Bengaluru

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

ITA 76/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.Sanat Kumar Raha

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19 v. M/s. D P N Spinners Pvt. Ltd., The Dy. Commissioner of SF No.1015 Vedasandur, Income Tax, CPC, Eriyodu Via Vesasandur, Bengaluru. Dindigul-624 702. [PAN: AAACD 5336 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjunraj, CA For Mr.S.S…