Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd.

366 ITR 167High Court2014#180 most cited

What is Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd. authority for?

Employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) are deductible under the Income Tax Act if deposited by the assessee before the due date for filing the return of income, even if such deposits are made after the specific due dates prescribed under the respective PF and ESI Acts.

400

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2025.

Also referred to as

Hemla Embroidery Mills · CIT v. Hemla Embroidery Mills · 366 ITR 167 · employee contribution PF ESI · section 36(1)(va) · section 2(24)(x) · section 43B · deductibility · due date return of income · disallowance employee welfare funds · Punjab & Haryana High Court

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 2(24)(x)section 43bsection 158bsection 158section 36(1)

Judgments citing Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd.

Vanitha Textiles, Palladam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 407/CHNY/2021[2018-19]Status: DisposedITAT Chennai19 Apr 2022AY 2018-19

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

For Appellant: Shri Yeshwanth Kumar (CA) – Ld. ARFor Respondent: Shri Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 43B

…ann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 577/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (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

…ann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

M/S Cauvery Stones, Chennai vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 124/CHNY/2022[2019-20]Status: DisposedITAT Chennai18 Apr 2022AY 2019-20

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

For Appellant: Shri D. Palanivel (Advocate) -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

…ann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

M/S Cauvery Stones Impex Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 123/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Apr 2022AY 2018-19

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

For Appellant: Shri D. Palanivel (Advocate) -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

…ann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Maahir Spices Private Limited, Chandigarh vs. Assessing Officer, Ward 1(1), Nangal

In the result, the appeal of the assessee is allowed

ITA 94/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh13 Apr 2022AY 2019-20

Bench: Shri Sanjay Garg

For Appellant: NoneFor Respondent: Dr. Ranjeet Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “SMC” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.94/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 Maahir Spices Pvt. Ltd., Vs The Assessing Officer, 3141, Sector 20-D, Ward 1(1), Chandigarh. Nangal,CHD/AO (CPC), Bengaluru. "थायीलेखासं./PAN NO: AAGCM9075L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by: None राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 13.04.2022 उदघोषणा क" तार"ख/Date of Pronouncement : 13.04.2022 आदेश/Orde…

Dove Chemicals Limited, Chandigarh vs. DCIT, Circle 1(1), Chandigarh

In the result, the appeals of the assessees are allowed

ITA 93/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh12 Apr 2022AY 2019-20

Bench: Shri Sanjay Garg

For Appellant: Shri B.K. Nohria, CAFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “SMC” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.92/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 Classic Bathroom Products P.Ltd. Vs The ITO, Plot No. 182/59, Industrial Area, Ward 5(1), Phase-1, Chandigarh. Aaykar Bhawan, Sector 17, Chandigarh . "थायीलेखासं./PAN NO: AABCC5769L अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ITA No.93/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dove Chemicals Ltd., Vs The DCIT, SCO 144, Sector 28-D, Circle 1(1), Chandigarh. Aaykar Bhawan, S…

Classic Bathroom Products Private Limited, Chandigarh vs. ITO Ward 5(1), Chandigarh

In the result, the appeals of the assessees are allowed

ITA 92/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh12 Apr 2022AY 2019-20

Bench: Shri Sanjay Garg

For Appellant: Shri B.K. Nohria, CAFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “SMC” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.92/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 Classic Bathroom Products P.Ltd. Vs The ITO, Plot No. 182/59, Industrial Area, Ward 5(1), Phase-1, Chandigarh. Aaykar Bhawan, Sector 17, Chandigarh . "थायीलेखासं./PAN NO: AABCC5769L अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ITA No.93/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dove Chemicals Ltd., Vs The DCIT, SCO 144, Sector 28-D, Circle 1(1), Chandigarh. Aaykar Bhawan, S…

Smt. Ashmi Gupta, Ludhiana vs. ITO, Ward VI(1), Ludhiana

In the result, the appeal of the assessee is allowed

ITA 23/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh11 Apr 2022AY 2018-19

Bench: Shri Sanjay Garg

For Appellant: Ms. Vidisha Vinay, CAFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “SMC” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.23/CHD/2022 "नधा"रण वष" / Assessment Year : 2018-19 Smt. Ashmi Gupta, Vs The DCIT, 12, Sukhmani Enclave, CPC, Bengaluru. Near South City, Canal Road, Rajguru Nagar, Ludhiana. "थायीलेखासं./PAN NO: AAVPG4023G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by: Ms. Vidisha Vinay, CA राज"व क" ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 11.04.2022 उदघोषणा क" तार"ख/Date of Pronouncement : 11.04…

Amazinf Export Corporation, Palladam vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 99/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

M/S. Ultracon Structural System Private Limited, Chennai vs. Income Tax Officer Corporate Circle - 3(2), Chennai

The appeal stands allowed in terms of our above order

ITA 97/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Mudhra Fine Blanc Private Limited, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 96/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Mookambika Infosolutions Pvt Ltd, Madurai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 95/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

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

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Sri Mookambika Infosolutions Pvt Ltd, Madurai, Tamil Nadu vs. Assistant Director of Income Tax, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 94/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

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

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

M/S Tsugami Precision Engineering India P Ltd., Kancheepuram vs. DCIT, Corporate Circle-3(1), Chennai

The appeal stands allowed in terms of our above order

ITA 89/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

M/S Tsugami Precision Engineering India P Ltd., Kancheepuram vs. DCIT, Corporate Circle-3(1), Chennai

The appeal stands allowed in terms of our above order

ITA 88/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Wheels India Ltd, Chennai vs. ACIT, Large Tax Payer Unit-1, Chennai

The appeal stands allowed in terms of our above order

ITA 8/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Dfe Pharma India LLP, Cuddallore vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 78/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Tav&Company, Erode vs. DCIT, Cps, Bengaluru

The appeal stands allowed in terms of our above order

ITA 73/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee. A…

Marshal Textiles Private Limited, Erode vs. ADIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 6/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

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

For Appellant: Shri S. Sridhar (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). ITA Nos.4, 5 & 6/Chny/2022 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return…

Warsaw International, Tirupur vs. DCIT, CPC, Banglore

The appeal stands allowed in terms of our above order

ITA 55/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

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

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…nn.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P.) Ltd. [2013] 37 taxmann.com 160/217 Taxman 207 (Mag.)/[2014] 366 ITR 167 (Punj. & Har.). 6.8 In the present case also, before insertion of Explanation 2 to section 36(1)(va) of the Act, there is ambiguity regarding due date of payment of employees' contribution on account of provident fund and ESI, whether the due date is as per the respective acts or up to the due date of filing of return of income of the assessee.…