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 367,154 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.

Digiqal Solution Services Pvt.Ltd, Chandigarh vs. ITO-Ward-5(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 176/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh04 Oct 2021AY 2019-20
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Smt.Meenakshi Vohra, Addl. CIT
Section 139(1)Section 250Section 36(1)(v)Section 36(1)(va)Section 43B

…I & PF is allowable if paid by the due date of filing return of income u/s 139(1) of the Act. The jurisdictional High Court has held so in the following cases: 1) CIT Vs. Nuchem Limited, ITA No.323 of 2009 2) CIT Vs. Hemla Embroidery Mills Pvt. Ltd.(2014), 366 ITR 167 7. In view of the above, we hold that the claim of employees contribution to ESI and PF as per section 36(1)(va) of the Act cannot be denied in the impugned year, i.e. 2019-20 on the basis of amendment made to the section by Finance Act 2021. The order of the Ld.CIT(A) upholding the said disallowance to the tune of Rs. 6,87,309/- is therefore s…

Ajay Piplani, Ambala Cantt vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 114/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh04 Oct 2021AY 2019-20
For Appellant: Shri Dhruv Goel, CAFor Respondent: Smt.Meenakshi Vohra, Addl. CIT
Section 139(1)Section 143(1)Section 250Section 36(1)(v)Section 36(1)(va)Section 43B

…I & PF is allowable if paid by the due date of filing return of income u/s 139(1) of the Act. The jurisdictional High Court has held so in the following cases: 1) CIT Vs. Nuchem Limited, ITA No.323 of 2009 2) CIT Vs. Hemla Embroidery Mills Pvt. Ltd.(2014), 366 ITR 167 7. In view of the above, we hold that the claim of employees contribution to ESI and PF as per section 36(1)(va) of the Act cannot be denied in the impugned year, i.e. 2019-20 on the basis of amendment made to the section by Finance Act 2021. The order of the Ld.CIT(A) upholding the said disallowance to the tune of Rs.18,21,088/- is A.Y. 2019-2…

Parasol Laboratories India Pvt.Ldt, Chandigarh vs. ACIT, Circle-5(1), Chandigrh

ITA 60/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh25 Aug 2021AY 2019-20

Bench: The Due Date As Per The Provisions Of Law.

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 143(1)Section 143(2)Section 2(24)Section 36(1)Section 36(1)(va)

…IT vs Alom Extrusions Ltd., 185 Taxman 416(SC) ii) CIT vs Solar Exports, 27 Taxman.com 289 (SC) iii) CIT vs Lakhani Rubber Works, 188 Taxman 132 (P&H) iv) CIT vs Rai Agro Industries Ltd (2011) 334 ITR 122 (9&H) v) CIT Vs Hemla Embroidery Mills Pvt Ltd (2014) 366 ITR 167 (P&H) vi) CIT vs Mark Auto Industries Ltd. (2013) 358 ITR 43 (P&H) vii) CIT vs Nuchem Ltd. ITA No. 609 of (2015) 59 taxmann.com 455 (P&H) dated 22.09.2014 viii) H.P. Tourism Dev. Corpn. Ltd 328 ITR 508 (H.P.) 5. The ld. counsel further submitted that since the findings of the Ld. CIT(A) are not in accordance with the ratio laid down by the Hon'b…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…supra). The Hon'ble Punjab and Haryana High Court has decided this issue in favour of the tax-payer in the case of CIT v. Rai Agro Industries Limited reported in (2011) 334 ITR 122 (Punj & Har.);CIT v. Hemla Embroidery Mills Private Limited reported in (2014) 366 ITR 167( Punj. & Har.). Hon'ble Rajasthan High Court in the case(s) of CIT v. State Bank of Bikaner and Jaipur reported in (2014) 43 taxmann.com 411(Raj.) and in CIT v. Jaipur Vidyut Vitran Nigam Limited reported in (2014) 49 taxmann.com 540(Raj) has decided this issue in favour of the tax-payer. Similarly, Hon'ble Karnataka High Court and Hon'ble Himach…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…supra). The Hon'ble Punjab and Haryana High Court has decided this issue in favour of the tax-payer in the case of CIT v. Rai Agro Industries Limited reported in (2011) 334 ITR 122 (Punj & Har.);CIT v. Hemla Embroidery Mills Private Limited reported in (2014) 366 ITR 167( Punj. & Har.). Hon'ble Rajasthan High Court in the case(s) of CIT v. State Bank of Bikaner and Jaipur reported in (2014) 43 taxmann.com 411(Raj.) and in CIT v. Jaipur Vidyut Vitran Nigam Limited reported in (2014) 49 taxmann.com 540(Raj) has decided this issue in favour of the tax-payer. Similarly, Hon'ble Karnataka High Court and Hon'ble Himach…

Srinivasa Fashins Pvt Ltd, Chennai vs. ITO Corporate Ward-6(4), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…upra). The Hon’ble Punjab and Haryana High Court has decided this issue in favour of the tax-payer in the case of CIT v. Rai Agro Industries Limited reported in (2011) 334 ITR 122( Punj & Har.) ;CIT v. Hemla Embroidery Mills Private Limited reported in (2014) 366 ITR 167( Punj. & Har.). Hon’ble Rajasthan High Court in the case(s) of CIT v. State Bank of Bikaner and Jaipur reported in (2014) 43 taxmann.com 411(Raj.) and in CIT v. Jaipur Vidyut Vitran Nigam Limited reported in (2014) 49 taxmann.com 540(Raj) has decided this issue in favour of the tax-payer. Similarly, Hon’ble Karnataka High Court and Hon’ble Himach…

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…a). The Hon’ble Punjab and Haryana High Court has decided this issue in favour of the tax-payer in the case of CIT v. Rai Agro Industries Limited reported in (2011) 334 ITR 122( Punj & Har.) ;CIT v. Hemla Embroidery Mills Private Limited reported in (2014) 366 ITR 167( Punj. & Har.). Hon’ble Rajasthan High Court in the case(s) of CIT v. State Bank of Bikaner and Jaipur reported in (2014) 43 taxmann.com 411(Raj.) and in CIT v. Jaipur Vidyut Vitran Nigam Limited reported in (2014) 49 taxmann.com 540(Raj) has decided this issue in favour of the tax-payer. Similarly, Hon’ble Karnataka High Court and Hon’ble…

M/S. Axis Motors Private Limited, Kanpur vs. Deputy Commissioner of Income Tax-6, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 289/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jul 2019AY 2014-15

Bench: Shri T. S. Kapoor

Section 139(1)Section 2(24)(x)Section 271(1)(c)Section 36(1)(va)Section 43BSection 44A

…I.T.A. No.289/Lkw/2019 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.289/Lkw/2019 Assessment Year:2014-15 M/s Axis Motors Pvt. Ltd., Vs. Dy.C.I.T.-6, 127W-1, 68-69, Saket Nagar, Kanpur. Kanpur. PAN:AAHCA 0208 J (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Smt. Alka Singh, D.R. Date of hearing 29/07/2019 Date of pronouncement 31/07/2019 O R D E R This appeal has been filed by the assessee against the order of learned CIT(A)-II, Kanpur dated 07/03/2019 pertaining to assessment…

Sh. Suraj Prakash, Amrtitsar vs. Income Tax Officer, Ward - 5(5), Amritsar

In the result, the assessee’s appeal is partly allowed

ITA 638/ASR/2017[2014-15]Status: DisposedITAT Amritsar30 Apr 2019AY 2014-15

Bench: Sh. Sanjay Arorai.T.A. No. 638/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. K. R. Jain (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(24)(vi)

…which stands extended upto 30.11.2014 (vide CBDT notification dated 26/9/2014). The Revenue’s case is unexceptional. So, however, the Hon’ble jurisdictional High Court has in the case of CIT v. Hemla Embroidery Mills (P.) 9 Suraj Parkash v. ITO Ltd. [2014] 366 ITR 167 (P&H), taken a view that the deduction in respect of Employees’ contribution to the employees’ welfare funds, which is deemed as income of the employer u/s. 2(24)(x), provided for u/s. 36(1)(va), shall be deductible where the payment is made in terms of section 43B of the Act, i.e., by the due date of the filing the return. As such, the assessee…

Herrenknecht India P.Ltd, Chennai vs. DCIT Cir 1(1)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2108/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Apr 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 144Section 144C(1)Section 144C(13)Section 144C(5)Section 194CSection 194C(6)Section 40Section 40aSection 92C

…A No.2108/Mum/2017 M/s Herrenknecht India Pvt. Ltd. (Kam.) (HC)] v. CIT v. Nuchem Ltd. [(2015) 59 taxmann.com 455 (Punjab & Haryana)] vi. Essae Tera Oka (P) Ltd .. v. DCIT [(2014) 366 ITR 408 (Kam.)(HC)] vii. CIT v. Hernia Embroidery Mills (P.) Ltd. [(2014) 366 ITR 167 (P&H)(HC)] viii. CIT v. Jaipur Vidyut Vitran Nigam Ltd. [(2014) 363 ITR 307 (Rajasthan)] ix. CIT v. State Bank of Bikaner & Jaipur [(2014) 363 ITR 70 (Raj.) (HC)] x. CIT v. Mark Auto Industries Ltd. [(2014) 358 ITR 43 (P&H)] xi. CIT v. Spectrum Consultants India (P) Ltd[(2014) 266 CTR 241 (KRN.)(HC)] xii. CIT v. Vijay Shree Ltd.[ (2014) 43 taxman…

Singla Forging, Rohtak vs. DCIT, Rohtak Circle, Rohtak

In the result, the appeal of the assessee is allowed

ITA 426/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Jun 2018AY 2014-15

Bench: Sh.Bhavnesh Saini[Assessment Year: 2014-15] Vs Singla Forging, Dcit, 491, Green Road, Shakti Nagar, Rohtak Circle, Rohtak, Haryana. Rohtak. Pan-Abifs2007C (Appellant) (Respondent) Appellant By Sh. Navin Gupta, Adv. Respondent By Sh. B.R.Mishra, Sr.Dr Date Of Hearing 13.06.2018 Date Of Pronouncement 19.06.2018

Section 139(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SH.BHAVNESH SAINI, JUDICIAL MEMBER [Assessment Year: 2014-15] vs Singla Forging, DCIT, 491, Green Road, Shakti Nagar, Rohtak Circle, Rohtak, Haryana. Rohtak. PAN-ABIFS2007C (Appellant) (Respondent) Appellant by Sh. Navin Gupta, Adv. Respondent by Sh. B.R.Mishra, Sr.DR Date of Hearing 13.06.2018 Date of Pronouncement 19.06.2018 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER This appeal by the assessee has been directed against the order of Ld.CIT(A), Rohtak dated 11.01.2018 for AY 2014-15, challenging the addition of Rs.3,40,868/- made by th…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 436/CTK/2017[2012-13]Status: DisposedITAT Cuttack28 Dec 2017AY 2012-13
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…State Warehousing Corporation Ltd vs CIT, (2016) 71 taxmann.com 247(Patna) after considering the decision of Hon’ble Bombay High Court in the case of Ghatge Patil Transports Ltd and P&H High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd., 2014) 366 ITR 167 (P&H) and the decision of Hon’ble Supreme Court in the case of Alom Extrusion Ltd., (supra) has held as under: “9.On further appeal both by the Department and the Assessee, the appeal of the Department was dismissed as also that of the assessee. Aggrieved by the same, the present appeal has been filed by the assessee. The appeal was admitted on t…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 435/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Dec 2017AY 2011-12
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…State Warehousing Corporation Ltd vs CIT, (2016) 71 taxmann.com 247(Patna) after considering the decision of Hon’ble Bombay High Court in the case of Ghatge Patil Transports Ltd and P&H High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd., 2014) 366 ITR 167 (P&H) and the decision of Hon’ble Supreme Court in the case of Alom Extrusion Ltd., (supra) has held as under: “9.On further appeal both by the Department and the Assessee, the appeal of the Department was dismissed as also that of the assessee. Aggrieved by the same, the present appeal has been filed by the assessee. The appeal was admitted on t…

M/S. Powerware India Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(2), Bhubaneswar

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

ITA 206/CTK/2017[2012-13]Status: DisposedITAT Cuttack29 Nov 2017AY 2012-13

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.206/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Powerware India Pvt. Ltd. Vs. Ito, Ward-1(2), 6A, Zone-B, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar- 751010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccp 1607 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri NoneFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 36(1)(va)Section 40

…State Warehousing Corporation Ltd vs CIT, (2016) 71 taxmann.com 247(Patna) after considering the decision of Hon’ble Bombay High Court in the case of Ghatge Patil Transports Ltd and P&H High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd., 2014) 366 ITR 167 (P&H) and the decision of Hon’ble Supreme Court in the case of Alom Extrusion Ltd., (supra) has held as under: “9.On further appeal both by the Department and the Assessee, the appeal of the Department was dismissed as also that of the assessee. Aggrieved by the same, the present appeal has been filed by the assessee. The appeal was admitted on t…

Subhalaxmi Agencies Pvt. Ltd., Nayagarh vs. JCIT, Ramge-2, Bhubaneswar

In the result, appeal of the revenue is partly allowed and that of

ITA 132/CTK/2016[2011-12]Status: DisposedITAT Cuttack21 Nov 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 194JSection 40

…ate Warehousing Corporation Ltd vs CIT, (2016) 71 taxmann.com 247(Patna) after considering the decision of Hon’ble Bombay High Court in the case of Ghatge Patil Transports Ltd and P&H High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd., 2014) 366 ITR 167 (P&H) and the decision of Hon’ble Supreme Court in the case of Alom Extrusion Ltd., (supra) has held as under: “9.On further appeal both by the Department and the Assessee, the appeal of the Department was dismissed as also that of the assessee. Aggrieved by the same, the present appeal has been filed by the assessee. The appeal was admitted on…

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

…nce u/s.36(1)(va). The Hon’ble vs CIT, (2016) 71 taxmann.com 247(Patna) after considering the decision of Hon’ble Bombay High Court in the case of Ghatge Patil Transports Ltd and P&H High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd., 2014) 366 ITR 167 (P&H) and the decision of Hon’ble Supreme Court in the case of Alom Extrusion Ltd., (supra) has held as under: “9.On further appeal both by the Department and the Assessee, the appeal of the Department was dismissed as also that of the assessee. Aggrieved by the same, the present appeal has been filed by the assessee. The appeal was admitted on…

DCIT, Chennai vs. Extreme Networks India Pvt. Ltd., Chennai

Accordingly, we find no question of law much less any substantial question of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed

ITA 434/CHNY/2015[2010-11]Status: DisposedITAT Chennai07 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A .No.434/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

For Appellant: Shri. T.N. Seetharaman, AdvFor Respondent: Shri. Pathlavath Peerya, CIT
Section 144CSection 144C(2)(b)Section 144C(5)Section 154Section 2(24)(x)

…012) 18 ITR (Trib) ITA No.434 & 449/Mds/2015 :- 4 -: 457 (Delhi)] v) CIT, Circle I, Kolkata vs. Mis Vijay Shree Limited 12.The appellant submits that the decision of the Hon'ble Gujarat High Court in CIT vs. Gujarat State Road Transport Corporation [(2014) 366 ITR 117 (Guj)] relied on by the AO I DRP has been dissented from in Essae Teraoka P Ltd vs. DCIT [(2014) 366 ITR 408 (Karn)]; the appellant relies on the reasoning and conclusion in the judgment of the Hon'ble Karnataka High Court and submits that the addition of Rs.5,74,941/- is wholly unjustified. 13.The appellant urges that its case is squarely covere…

Extreme Networks India Pvt Ltd., Chennai vs. DCIT, Chennai

Accordingly, we find no question of law much less any substantial question of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed

ITA 449/CHNY/2015[2010-11]Status: DisposedITAT Chennai04 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A .No.434/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011

For Appellant: Shri. T.N. Seetharaman, AdvFor Respondent: Shri. Pathlavath Peerya, CIT
Section 144CSection 144C(2)(b)Section 144C(5)Section 154Section 2(24)(x)

…012) 18 ITR (Trib) ITA No.434 & 449/Mds/2015 :- 4 -: 457 (Delhi)] v) CIT, Circle I, Kolkata vs. Mis Vijay Shree Limited 12.The appellant submits that the decision of the Hon'ble Gujarat High Court in CIT vs. Gujarat State Road Transport Corporation [(2014) 366 ITR 117 (Guj)] relied on by the AO I DRP has been dissented from in Essae Teraoka P Ltd vs. DCIT [(2014) 366 ITR 408 (Karn)]; the appellant relies on the reasoning and conclusion in the judgment of the Hon'ble Karnataka High Court and submits that the addition of Rs.5,74,941/- is wholly unjustified. 13.The appellant urges that its case is squarely covere…

Dct, New Delhi vs. M/S Steel Authority of India Ltd., New Delhi

In the result the appeal of the Revenue is dismissed

ITA 4279/DEL/2013[2009-10]Status: DisposedITAT Delhi07 Oct 2015AY 2009-10

Bench: Shri J.Sudhakar Reddy & Shri A.T.Varkeya.Y. 2009-10 Steel Authority Of India Ltd. Vs. Acit, Range 9 Ispat Bhawan, Lodhi Road New Delhi New Delhi 110 003 Pan: Aaacs 7062 F A.Y. 2009-10 Dct, Circle 9(1) Vs. Steel Authority Of India Ltd. New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Sh. M.P.Rastogi &For Respondent: Sh. KK Jaswal, Sr.D.R
Section 115Section 143(3)Section 43B

…istent with the view taken therein we dismiss this ground of the Revenue. 16. The next ground is on disallowance u/s 43B of provident fund dues deposited within the grace period. The Ld.Sr.D.R. relied on the decision of Hon’ble Gujarat High Court reported in 366 ITR 117. The assessee relied on the judgement of the Jurisdictional High Court in the case of CIT vs. AMIL Ltd. 188 Taxman 265 (Del.). 16.1. We follow the binding judgement of the Jurisdictional High Court and dismiss this ground of Revenue. The fact that the PF dues were deposited A.Y. 2009-10 Steel Authority of India Ltd., New Delhi within the grace pe…

M/S Steel Authority of India Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 3867/DEL/2013[2009-10]Status: DisposedITAT Delhi07 Oct 2015AY 2009-10

Bench: Shri J.Sudhakar Reddy & Shri A.T.Varkeya.Y. 2009-10 Steel Authority Of India Ltd. Vs. Acit, Range 9 Ispat Bhawan, Lodhi Road New Delhi New Delhi 110 003 Pan: Aaacs 7062 F A.Y. 2009-10 Dct, Circle 9(1) Vs. Steel Authority Of India Ltd. New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Sh. M.P.Rastogi &For Respondent: Sh. KK Jaswal, Sr.D.R
Section 115Section 143(3)Section 43B

…istent with the view taken therein we dismiss this ground of the Revenue. 16. The next ground is on disallowance u/s 43B of provident fund dues deposited within the grace period. The Ld.Sr.D.R. relied on the decision of Hon’ble Gujarat High Court reported in 366 ITR 117. The assessee relied on the judgement of the Jurisdictional High Court in the case of CIT vs. AMIL Ltd. 188 Taxman 265 (Del.). 16.1. We follow the binding judgement of the Jurisdictional High Court and dismiss this ground of Revenue. The fact that the PF dues were deposited A.Y. 2009-10 Steel Authority of India Ltd., New Delhi within the grace pe…