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 366,470 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.

DCIT, Cir-4(1), Kolkata vs. M/S Bhubrighat Tea Co. Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 663/KOL/2015[2010-2011]Status: DisposedITAT Kolkata11 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2006-07 Dcit, Cicle-4(1), V/S. M/S Bhubrighat Tea Co. P-7, Chowringhee Pvt. Ltd. 6D, Shyamkunj, Square, Kolkata-69 12C, Lord Sinha Road, Kolkata-71 [Pan No.Aabcb 2972 J] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Arivnd Agarwal, Advocate ""यथ" क" ओर से/By Respondent 14-09-2017 सुनवाई क" तार"ख/Date Of Hearing 11-10-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 23.01.2015. Assessment Was Framed By Acit, Circle-4, Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 17.12.2008 For Assessment Year 2006-07. The Grounds Of Appeal Raised By Revenue Are Reproduced Hereinbelow:- “1. That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Holding That Cess On Green Leaf Of Rs.1172020/- Is An Allowable Expenditure Ignoring The Fact That Green Leaf Is Attributable To Agriculture Activities Which Is Taxable Under State Agriculture Income Tax Beyond The Purview Of Central Income Tax & As Per Rule 8 Only 40% Of The Composite Income Is Taxable Under Central Income Tax & Moreover On The Same Issue As Slp Is Pending Before Apex Court. 2. That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred On Facts As Well As In Law In Holding That Employees Contribution To Pf Of Rs.244399/- Is Allowed If Deposited Before Filing Of Return, Ignoring The Fact That

Section 143(3)Section 36(1)(va)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2006-07 DCIT, Cicle-4(1), V/s. M/s Bhubrighat Tea Co. P-7, Chowringhee Pvt. Ltd. 6D, Shyamkunj, Square, Kolkata-69 12C, Lord Sinha Road, Kolkata-71 [PAN No.AABCB 2972 J] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Arivnd Agarwal, Advocate ""यथ" क" ओर से/By Respondent 14-09-2017 सुनवाई क" तार"ख/Date of Hearing 11-10-2017 घोषणा क" तार"ख/Date of Prono…

Orissa Air Products Pvt. Ltd., Dhenkanal vs. ACIT, Circle-1(2), Bhubaneswar

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

ITA 6/CTK/2017[2012-13]Status: DisposedITAT Cuttack18 May 2017AY 2012-13

Bench: Shri N.S Sainiassessment Year : 2012-2013

For Appellant: Shri T.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR

Section 139(1)Section 2(24)(x)Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER Assessment Year : 2012-2013 Orissa Air Products (P) Ltd., Vs. ACIT, Circle 1(2), NH-42, Gundicha Pada, Bhubaneswar. Dhenkanal. PAN/GIR No. AAACO 6590 J (Appellant) .. ( Respondent) Assessee by : Shri T.K.Agarwal, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 17 /05/ 2017 Date of Pronouncement : 18 /05/ 2017 O R D E R This is an appeal filed by the assessee against the order of CIT(A)-1, Bhubaneswar, dated 8.9.2016, for the assessment year 2012-2013 . 2. Ground No.1 of the appeal is directed…

Mylan Laboratories Limited, Telangana vs. DCIT, Bangalore

In the result, the appeal by the assessee is allowed and the Revenue’s appeal is dismissed

ITA 214/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Smt. Chandana Ramachandran, CIT-III(DR)

Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER IT(TP)A No.214/Bang/2015 Assessment year : 2010-11 M/s. Agila Specialties Pvt. Ltd. Vs. The Deputy Commissioner of Now merged with Income Tax, Mylan Laboratories Ltd., Circle 1(1)(1), Opp. to IIMB, Bilekahalli, Bangalore. Bannerghatta Road, Bangalore – 560 076. PAN: AADCM 3491M APPELLANT RESPONDENT IT(TP)A No.179/Bang/2015 Assessment year : 2010-11 The Deputy Commissioner Vs. M/s. Agila Specialties Pvt. Ltd. of Income Tax, (formerly Strides Specialties Pvt Ltd.…

DCIT, Bangalore vs. M/S Agila Specialties Pvt. Ltd., Bangalore

In the result, the appeal by the assessee is allowed and the Revenue’s appeal is dismissed

ITA 179/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boaz

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Smt. Chandana Ramachandran, CIT-III(DR)

Section 143(2)Section 143(3)Section 92C