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.

Sathiapal Engineers (India) Pvt Ltd, Chennai vs. ACIT CPC, Bangalore

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

ITA 610/CHNY/2022[2017-2018]Status: DisposedITAT Chennai30 Aug 2022AY 2017-2018

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 610/Chny/2022 िनधा"रण वष"/Assessment Year:2017-18 Sathiapal Engineers (India) Pvt. Ltd. The Assistant /Deputy Commissioner Formerly Known As Sathiapal Vs. Of Income Tax, Engineers India Ltd., New No. 14, Cpc, Bengaluru. Old No. 25, Temple Street, Alagappa Nagar, Kilpauk, Chennai 600 010. [Pan:Aahcs2295P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.08.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao,: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Dated 26.05.2022 Relevant To The Assessment Year 2017-18. The Only Effective Ground Raised In The Appeal Of The Assessee Relates To Confirmation Of Disallowance Of Pf & Esi Payments.

For Appellant: Shri R. Viswanathan, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT

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

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ 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. 610/Chny/2022 िनधा"रण वष"/Assessment Year:2017-18 Sathiapal Engineers (India) Pvt. Ltd. The Assistant /Deputy Commissioner Formerly known as Sathiapal Vs. of Income Tax, Engineers India Ltd., New No. 14, CPC, Bengaluru. Old No. 25, Temple Street, Alagappa Nagar, Kilpauk, Chennai 600 010. [PAN:AAHCS2295P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर…

Shri Indhira Cottons Mills P Ltd, Chennai vs. DCIT, CPC, Bangalore

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

ITA 563/CHNY/2022[2018-2019]Status: DisposedITAT Chennai29 Aug 2022AY 2018-2019

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./ I. T. A. No.563/Chny/2022 ("नधा"रणवष" / Assessment Year : 2018-19) M/S. Shri Indhira Cotton Mills P.Ltd. Vs. The Deputy Commissioner Of P.B No.6 , Jagampet Gardens, Income Tax, Cpc, Chitlapakkam Main Road, Chrompet, Bengaluru. Chennai-600 044. Pan: Aaaci 0899J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 25.08.2022

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No.563/Chny/2022 ("नधा"रणवष" / Assessment Year : 2018-19) M/s. Shri Indhira Cotton Mills P.Ltd. vs. The Deputy Commissioner of P.B No.6 , Jagampet Gardens, Income Tax, CPC, Chitlapakkam Main Road, Chrompet, Bengaluru. Chennai-600 044. PAN: AAACI 0899J (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Tarun, Advocate for अपीलाथ" क" ओरसे/ Appellant by…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 622/CHNY/2022[2020-21]Status: DisposedITAT Chennai25 Aug 2022AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

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

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos.621 & 622/Chny/2022 (िनधा8रण वष8 / Assessment Years: 2019-20 & 2020-21) Mansoor Aiyaz Ebrahim ADIT, बनाम/ No.1/1 Bishop Garden, Green Ways Road, CPC, Bengalore. Vs. Chennai – 600 028. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAPE-0488-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri N.V. Narayan…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 621/CHNY/2022[2019-20]Status: DisposedITAT Chennai25 Aug 2022AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

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

Tonglit Autogistic Private Limited, Chennai vs. Asst Director of It, CPC Income Tax Department, Banglore

Appeal is allowed

ITA 566/CHNY/2022[2018-2019]Status: DisposedITAT Chennai25 Aug 2022AY 2018-2019

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Ganesh. S (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

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

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.566/Chny/2022 (िनधा8रण वष8 / Assessment Year: 2018-19) Tonglit Autogistic Pvt. Ltd. ADIT, बनाम/ Plot No.55, HIG, MGR Salai, NH-1, CPC, Bengalore. Vs. Maraimalai Nagar, Chennai – 603 209. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCT-6520-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Ganesh. S…

Optech Engineering Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

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

ITA 2128/MUM/2021[2017-18]Status: DisposedITAT Mumbai25 Jul 2022AY 2017-18

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Years: 2017-18 M/S. Optech Engineering Pvt. Asst. Director Of Income Tax, Ltd., Cpc, D 151, Amar Gian, Post Bag No.2, Vs. Opp New St Stand, Electronic City Post Office, Khopat, Bangalore – 560 500 Thane- 400 601 Pan: Aaaco7459C (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh Singh, D.R. Date Of Hearing : 20 . 07 . 2022 Date Of Pronouncement : 25 . 07 . 2022 O R D E R Per Amarjit Singh: 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 143(1) Of The Income Tax Act, 1961, For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Before Us:

For Appellant: NoneFor Respondent: Shri Dinesh Singh, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Assessment Years: 2017-18 M/s. Optech Engineering Pvt. Asst. Director of Income Tax, Ltd., CPC, D 151, Amar Gian, Post Bag No.2, Vs. Opp New ST Stand, Electronic City Post Office, Khopat, Bangalore – 560 500 Thane- 400 601 PAN: AAACO7459C (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Dinesh Singh, D.R. Date of Hearing : 20 . 07 . 2022 Date of Pronouncement : 25 . 07 . 2022 O R D E R Per Amarjit Singh, Accountant Member: The present app…

M/S Amalgamations Repco Ltd, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 559/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Jul 2022AY 2017-18

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

For Appellant: Shri R,Vijayaraghvan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.559/Chny/2022 (िनधा"रण वष" / Assessment Year: 2017-18) Amalgamations Repco Limited DCIT बनाम/ No.136, J Graden, GNT Road CPC, Vs. Ponnaiamman Medu. Chennai – 600 110 Bengaluru – 560 100 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCA-8200-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R,Vijayaraghva…

Srm Sweets and Cakes, Erode vs. ADIT-CPC, Bangalore

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

ITA 545/CHNY/2022[2019-2020]Status: DisposedITAT Chennai21 Jul 2022AY 2019-2020

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

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

Section 143(1)Section 36(1)(va)Section 43BSection 5

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ 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. No. 545/Chny/2022 (&नधा'रणवष' / Assessment Year : 2019-20) M/s. SRM Sweets and Cakes vs. The Assistant Director of 146, Perundurai Road, Income Tax, CPC, Palayapalayam Bengaluru. Erode-638 011. PAN: ACCFS 9169E (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan, Addl.CIT ""यथ"क" ओर से/Respondent by : 21…

Riflex Industries Private Limited, Chennai vs. CIT[A], NFAC, Delhi

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

ITA 536/CHNY/2022[2018-2019]Status: DisposedITAT Chennai21 Jul 2022AY 2018-2019

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

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ 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. No.536/Chny/2022 (&नधा'रणवष' / Assessment Year : 2018-19) M/s.Riflex Industries Pvt.Ltd vs. The Deputy Commissioner of 31, (Old No.14), Moore Street, Income Tax, CPC, Parrys,Chennai-600 001. Bengaluru. PAN: AAECR 5121Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan, Addl.CIT ""यथ"क" ओर से/Respondent…

Ideal Beach Resort, Neelankarai vs. The Assesing Officer, CPC, Bangalore

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

ITA 531/CHNY/2022[2019-2020]Status: DisposedITAT Chennai21 Jul 2022AY 2019-2020

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

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ 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. No.531/Chny/2022 (&नधा'रणवष' / Assessment Year : 2019-20) M/s. Ideal Beach Resort, vs. The Assistant Director of 4/358, 9th Cross Street Income Tax, CPC, Kabaleeshwarar Nagar, Bengaluru. Neelankarai, Chennai-600 115. PAN: AAAFI 1860N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. K.N. Raghavan, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan,…

Spr Construction Private Limited, Chennai vs. ACIT, Central Circle-3(1), Chennai

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

ITA 520/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Jul 2022AY 2017-18

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

For Respondent: 21.07.2022

Section 139(1)Section 143(3)Section 25Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ 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. No.520/Chny/2022 (&नधा'रणवष' / Assessment Year : 2017-18) M/s. SPR Construction Pvt.Ltd. vs. The Assistant Commissioner of 57, 1st floor, Narayana Mudali Street Income Tax, Sowcarpet, Chennai-600 079. Corporate Circle-6(2) Chennai. PAN: AANCS 6295H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. N.Arjunraj, C.A for अपीलाथ" क" ओरसे/ Appellant by S.Sridha…

R.Ramakrishnan, Tirupur vs. DCIT, Bengaluru

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

ITA 513/CHNY/2022[2018-19]Status: DisposedITAT Chennai21 Jul 2022AY 2018-19

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

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ 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. No.513/Chny/2022 (&नधा'रणवष' / Assessment Year : 2018-19) Mr. R.Ramakrishnan, vs. The Deputy Commissioner of 28/51, Sheriff Colony Main Road, Income Tax, CPC, Tirupur-641 604. Bengaluru. PAN: ACFPR 3945Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Yeshwanth Kumar, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan, Addl.CIT ""यथ"क" ओर से/Respo…

M/S Autotech Industries [ India ] Private Limited, Chennai vs. ADIT, CPC, Bengaluru

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

ITA 500/CHNY/2022[2020-21]Status: DisposedITAT Chennai21 Jul 2022AY 2020-21

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

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ 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. No.500/Chny/2022 (&नधा'रणवष' / Assessment Year : 2020-21) M/s. Autotech Industries (India) Pvt.Ltd vs. The Assistant Director of SP-114, Ambattur Industrial Estate, Income Tax, CPC, Chennai-600 058. Bengaluru. PAN: AABCA 9902B (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Shrenik Chordia C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan, Addl.C…

Airtec Systems, Coimbatore vs. ADIT, Bangalore

In the result, both these appeals filed by the assessee for

ITA 493/CHNY/2022[2019-20]Status: DisposedITAT Chennai21 Jul 2022AY 2019-20

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

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

Section 139(1)Section 143(1)Section 36(1)(va)Section 438

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ 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.492 & 493/Chny/2022 (&नधा'रणवष' / Assessment Years : 2018-19 & 2019-20) M/s.Airtec Systems vs. The Assistant Director of 1/77A, Karuppakounder Nagar Income Tax, CPC, Athipalayam Road, Ganapathy, Bengaluru. Coimbatore-641 006. PAN: AANFA 3094P (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Yeshwanth Kumar, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.…

Airtec Systems, Coimbatore vs. ADIT, Bangalore

In the result, both these appeals filed by the assessee for

ITA 492/CHNY/2022[2018-19]Status: DisposedITAT Chennai21 Jul 2022AY 2018-19

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

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022

Section 139(1)Section 143(1)Section 36(1)(va)Section 438

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ 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.492 & 493/Chny/2022 (&नधा'रणवष' / Assessment Years : 2018-19 & 2019-20) M/s.Airtec Systems vs. The Assistant Director of 1/77A, Karuppakounder Nagar Income Tax, CPC, Athipalayam Road, Ganapathy, Bengaluru. Coimbatore-641 006. PAN: AANFA 3094P (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Yeshwanth Kumar, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.…

United Shippers Ltd., Mumbai vs. Dy CIT 3 (3), Mumbai

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

ITA 7801/MUM/2019[2016-17]Status: DisposedITAT Mumbai15 Jul 2022AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singhunited Shippers Limited Vs. Deputy Commissioner Of 3Rd Floor, Prospect Income Tax-3(3) Chambers, D.N. Road, Air India Building, Fort, Mumbai – 400 001 Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacu0764C Appellant .. Respondent

For Appellant: Aakash Marthak &For Respondent: Ms. Vranda U. Matkari

Section 143(1)Section 143(3)Section 36(1)(a)Section 36(1)(va)Section 41(1)Section 43B

…ITA No.7801/Mum/2019 A.Y.2016-17 1 United Shippers Limited Vs. DCIT-3(3) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER United Shippers Limited Vs. Deputy Commissioner of 3rd Floor, Prospect Income Tax-3(3) Chambers, D.N. Road, Air India Building, Fort, Mumbai – 400 001 Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACU0764C Appellant .. Respondent Appellant by : Aakash Marthak & Bhupendra Karkhanis Respondent by : Ms. Vranda U. Matkari Date of Hearing 05.07.2022 Date of Pronouncement 15.07.2…

P. Rajesh Ship Breaking Pvt. Ltd, Mumbai vs. DCIT 8(2) (1), Mumbai

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

ITA 1980/MUM/2021[2018-19]Status: HeardITAT Mumbai13 Jul 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhp. Rajesh Ship Breaking Vs. Acit, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacp7197G Appellant .. Respondent

For Appellant: C.V. JainFor Respondent: C.T. Mathews

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

…ITA No.1980/Mum/2021 A.Y.2018-19 1 P. Rajesh Ship Breaking Pvt. Ltd. Vs. ACIT, Circle 4(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER P. Rajesh Ship Breaking Vs. ACIT, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACP7197G Appellant .. Respondent Appellant by : C.V. Jain Respondent by : C.T. Mathews Date of Hearing 30.05.2022 Date of Pronouncement 13.07.2022 आदेश / O R D E R Per Amarjit Singh…

Tuff Guard Force Private Limited, Ghatkopar West vs. CIT(Appeals) NFAC, Delhi

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

ITA 2450/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Jul 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhassessment Year: 2017-18 M/S. Tuff Guard Force Pvt. Ltd., Commissioner Of Income 207, Kails Esplanade, Lbs Marg, Vs. Tax (Appeals), Nfac, Ghatkopar (W), Delhi. Mumbai 400 086 Pan No.Aabcb4892K Appellant Respondent Revenue By : Shri D.B. Shah. Assessee By : Shri Pankaj Kumar (D.R.) Date Of Hearing : 21.06.2022. Date Of Pronouncement : 12.07.2022. O R D E R Per Amarjit Singh, A.M. This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.28.01.2021 For The Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri Pankaj Kumar (D.R.)For Respondent: Shri D.B. Shah

Section 250Section 36Section 36(1)(va)Section 43Section 438Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Tuff Guard Force Pvt. Ltd., Commissioner of Income 207, Kails Esplanade, LBS Marg, Vs. Tax (Appeals), NFAC, Ghatkopar (W), Delhi. Mumbai 400 086 PAN No.AABCB4892K Appellant Respondent Revenue by : Shri D.B. Shah. Assessee by : Shri Pankaj Kumar (D.R.) Date of Hearing : 21.06.2022. Date of pronouncement : 12.07.2022. O R D E R PER AMARJIT SINGH, A.M. This appeal is filed by the assessee against the order of Commissioner of Income Tax (…

DCIT, CC -3 (1), Chennai vs. M/S. Talentpro India Hr Pvt. Ltd., Chennai

Appeal is allowed

ITA 459/CHNY/2020[2017-18]Status: DisposedITAT Chennai06 Jul 2022AY 2017-18

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

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR

Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.459/Chny/2020 (िनधाBरण वषB / Assessment Year: 2017-18) DCIT M/s. Talentrpro India HR Pvt. Ltd. बनाम/ Corporate Circle-3(1), New No.64, Old No.30, Ethiraj Salai, Vs. Chennai. Egmore, Chennai-600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCP-9823-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Assessee by : None "…

Gurudev Motors Private Limited, Chennai vs. ACIT Centralized Processing Centre, Bengaluru

Appeal is allowed

ITA 490/CHNY/2022[2020-21]Status: DisposedITAT Chennai22 Jun 2022AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (C.A)-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 +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.490/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2020-21) Gurudev Motors Pvt. Ltd. ADIT बनाम/ No.559, Mount Road, Teynampet, CPC, Vs. Chennai – 600 018. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCG-2983-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Yeshwanth Kumar (C.A)-Ld. AR ""थ"…