Commissioner of Income-Tax v. Rai Agro Industries Ltd.

334 ITR 122High Court2011#603 most cited

What is Commissioner of Income-Tax v. Rai Agro Industries Ltd. authority for?

Section 43B of the Income-tax Act applies to both employer and employee contributions to welfare funds, allowing deductions for these contributions only upon actual payment.

163

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

Commissioner of Income-Tax v. Rai Agro Industries Ltd. · Rai Agro Industries · Section 43B · employer contributions · employee contributions · provident fund deduction · ESI deduction · actual payment basis · deduction of expenses · Punjab and Haryana High Court

Also reported as

20 Taxmann.com 194207 Taxmann 10

Judgments citing Commissioner of Income-Tax v. Rai Agro Industries Ltd.

Ashwani Kumar Jain, Ludhiana vs. ADIT, CPC, Bengluru

In the result, all the three appeals filed by the

ITA 116/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh11 Feb 2022AY 2019-20

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt.Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M/s Globe Precision Deputy Commissioner of बनाम Industries Pvt. Ltd., Income Tax, CPC, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh. "थायी लेखा सं./PAN NO: AAACG6736G M/s Diamond Plastics बनाम Deputy Commissioner of Products (Pipe Division), Income Tax, CPC, H.No.52, Sector 28, Bengaluru. Chandigarh. "थायी लेखा सं./PAN NO: AACFD1489N "नधा"रती क" ओर से/Assessee by : Shri Vineet Kris…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

M/S Pagro Frozen Foods Private Limited, Mohali vs. DCIT, CPC//ITO-Ward-2(3), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 331/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh12 Jan 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR
Section 143(1)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ ‘‘बी च"डीगढ़ "यायपीठ बी.’’, च"डीगढ़ च"डीगढ़ च"डीगढ़ च"डीगढ़ बी बी IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील अपील संसंसंसं./ ITA No. 331/CHD/2021 आयकर आयकर आयकर अपील अपील Assessment Year : 2018-19 M/s Pagro Frozen Foods P.Ltd., The DCIT बनाम Plot No. 138, JLPL Industrial Area, CPC, VS Sector 82, Mohali. Bangaluru. "थायी लेखा सं./PAN /TAN No: AAFCP2906A अपीलाथ"/Appellant ""यथ"…

Saraswati Agro Chemicals (India) Pvt.Ltd, Mohali vs. DCIT, CPC/ DCIT Circle -6(1), Chandigarh

In the result, appeals of the assessee are allowed

ITA 158/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh12 Jan 2022AY 2018-19

Bench: The Filing Of Return Of Income.” 3. The Ld. Ar Inviting Attention To The Impugned Order

For Appellant: Shri Akshun Gupta,CAFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 143(1)Section 250(6)Section 43B

…. Reference may be made to the decision of the jurisdictional High Court in the case of CIT Vs He mla Embroidery Mills (P) Ltd. (2014) 366 ITR 167(P&H). The jurisdictional High Court relying upon its own decision in the case of CIT Vs Rai Agro Industries 334 ITR 122 and considering the principle laid down by the Apex Court in the case of CIT Vs Alom Extrusions Ltd. 319 ITR 306 (S.C) has addressed the legal position. It need be clarified that the decision rendered was in the context of amendments carried out by way of Second ITA 158&159 /CHD/2021 A.Y. 2018-19 & 2019-20 Page 9 of 10 Proviso to Section 43B…

Abhinav Impex, Ludhiana vs. ITO, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 368/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh05 Jan 2022AY 2019-20

Bench: The Date Of Filing The Return Of Income Under Income Tax Act, 1961. In So Far As The Income-Tax Act Is Concerned, The Assesse Can Get The Benefit If The Actual Payment Is Made Before The Return Is Filed. The Employee Share For Epf Is Rs. 1,17,494/-And Esi Is Rs. 45,993/-.

For Appellant: None(Written Submission)For Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 36(1)(va)

…s. 1,63,487/-Thus the addition of Rs. 1,63,487/- deserves to be deleted. 2. That C.I.T (Appeals] has erred in law in not following the judgement of Hon'ble Court of Punjab& Haryana and ITAT Chandigarh in the case of CIT Vs. Rai Agro Industries Ltd reported in 334 ITR 122 and in the case of Amir apparels Vs. THE 1TO /ITA NO 137/CHD/2021 dated 23.08.2021. 3. That the appellant craves leave to add or amend any grounds of appeal before it is finally disposed off. 4. The only grievance of the assessee relates to the disallowance of Rs. 1,63,487/- made by the A.O. on account of late payments towards EPF and ESI under…

Sanchi Management Services Pvt.Ltd, Chandigarh vs. ITO-Ward-5(2), Chandigarh

In the result, appeal of the assessee is allowed

ITA 189/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh15 Nov 2021AY 2017-18
For Appellant: Shri A.K. Jindal, CAFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…clarificatory and hence retrospective in application. Accordingly, the contention of the Ld.Counsel for the assessee that the issue already stood decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs. Rai Agro Industries(2011) 334 ITR 122(P&H) & CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 4. This issue has been dealt with and adjudicated by the ITAT in a number of cases, consistently ruling in favour of the assessee, holding that the amendment to section 43B of the Act by insertion of Explanation-5 and to section 36(…

Sh. Manjeet Singh Kalra, Panchkula vs. ADIT, CPC/ ITO-Ward-1, Panchkula

In the result, appeal of the assessee is allowed

ITA 260/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19
For Appellant: Shri Neeraj Jain, CAFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…plication. Accordingly, the contention of the Ld.Counsel for the assessee that the issue already stood ITA -260/CHD/2021 A.Y. 2018-19 Page 3 of 5 decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs Rai Agro Industries(2011) 334 ITR 122(P&H) & CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 4. This issue, we are aware, stands adjudicated by the coordinate bench of the ITAT in various appeals, consistently deleting the disallowance. In the case of Ajay Piplani Vs Assistant Director of Income Tax, CPC, Bengaluru in ITA…

M/S Kalka Steels, Kalka vs. DCIT, CPC/ACIT, Circle-1(1), Chandigarh

In the result, appeal of the assessee is allowed

ITA 256/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19
For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…plication. Accordingly, the contention of the Ld.Counsel for the assessee that the issue already stood ITA -256/CHD/2021 A.Y. 2018-19 Page 3 of 6 decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs Rai Agro Industries(2011) 334 ITR 122(P&H) & CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 4. At the outset itself, it was pointed out by the ld. counsel for the assessee that the issue is squarely covered in favour of the assessee by the decision of the Co-ordinate Bench in the following cases i) Ajay Piplani Vs Assista…

Virakat Human Resources Development Charitable Trust, Barnala vs. DCIT, CPC/ITO-Ward-1, Barnala

In the result, appeal of the assessee is allowed

ITA 242/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19
For Appellant: Shri A.K. Jindal, CAFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…clarificatory and hence retrospective in application. Accordingly, the contention of the Ld.Counsel for the assessee that the issue already stood decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs. Rai Agro Industries(2011) 334 ITR 122(P&H) & CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 4. This issue has been dealt with and adjudicated by the ITAT in a number of cases, consistently ruling in favour of the assessee, holding that the amendment to section 43B of the Act by insertion of Explanation-5 and to section 36(…

Kolortek Paints Private Limited, Ambala vs. ADIT, CPC/ITO-Ward-2, Ambala

In the result, appeal of the assessee is allowed

ITA 240/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh02 Nov 2021AY 2019-20
For Appellant: Shri Dhruv Goyal, C.AFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…clarificatory and hence retrospective in application. Accordingly, the contention of the Ld.Counsel for the assessee that the issue already stood decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs Rai Agro Industries(2011) 334 ITR 122(P&H) & ITA -240/CHD/2021 A.Y. 2019-20 Page 3 of 5 CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 3. At the outset itself, it was pointed out by the ld. counsel for the assessee that the issue is squarely covered by the decision of the Co-ordinate Bench in the following cases i) Ajay…

Sh. Gurjant Singh Aolukh, Mohali vs. ITO-Ward-6 (1), Chandigarh

In the result, appeal of the assessee is allowed

ITA 239/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19
For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…clarificatory and hence retrospective in application. Accordingly, the contention of the Ld.Counsel for the assessee that the issue already stood decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs Rai Agro Industries(2011) 334 ITR 122(P&H) & ITA -239/CHD/2021 A.Y. 2018-19 Page 3 of 5 CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 3. At the outset itself, it was pointed out by the ld. counsel for the assessee that the issue is squarely covered by the decision of the Co-ordinate Bench in the following cases i) Ajay…

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)

…sessee: - i) CIT vs M/s Nipso Polyfabriks Ltd. [2013] 350 ITR 327 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. C…

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)

…ice of Hon'ble Judges of Delhi High Court while adjudicating in the case of Bharat Hotels (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 i…

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)

…ice of Hon'ble Judges of Delhi High Court while adjudicating in the case of Bharat Hotels (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 i…

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

…tice of Hon’ble Judges of Delhi High Court while adjudicating in the case of Bharat Hotels(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…

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)

…ble Judges of Delhi High Court while :- 67 -: adjudicating in the case of Bharat Hotels(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…

Khimji K.D. Sons Pvt. Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

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

ITA 269/CTK/2018[2014-15]Status: DisposedITAT Cuttack01 Oct 2019AY 2014-15

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.269/Ctk/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. Dcit, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar Pin-751007 स्थायी ऱेखा सं./ Pan No. : Aabck 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Bivek Mohanty, ARFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 143(3)Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

…Chemicals Ltd. (2014) 366 ITR 1 (Bom) (ii) CIT vs. Ghatge Patil Transport Limited – 368 ITR 749 (Bom.) (iii) CIT vs. Aimil Ltd. – 321 ITR 508 (Del.) (iv) Spectrum Consultants India (P) Ltd vs CIT – 215 Taxman 597 (Kar.) (v) CIT vs. Raj Agro Industries Ltd. – 334 ITR 122 (P&H) o (vi) CIT vs. Kichha Sugar Co. Ltd. – 356 ITR 351 (Uttarakhand) (vii) CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. – 366 ITR 163 (Raj.) 6 6. In following decisions, the Hon’ble High Courts strictly interpreted section 36(1) (va) in favour of the revenue and denied deduction : (i) Popular Vehicles & Services Pvt Ltd vs. CIT – [2018]…

Milind Gupta, Bhubaneswar vs. ITO, Ward-5(2), Bhubaneswar

In the result, appeal for the assessment year 2013-14 is partly

ITA 382/CTK/2017[2013-14]Status: DisposedITAT Cuttack27 Sept 2019AY 2013-14

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri Jagabandhu Sahu/Goutam Sahu, ARFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…ITR 749 (Bom.) (iii) CIT vs. Aimil Ltd. – 321 ITR 508 (Del.) P a g e 2 | 11 ITA Nos. 382 & 383/CTK/2017 Asse ssment Years : 2 031 -14 & 20 14- 15 (iv) Spectrum Consultants India (P) Ltd vs CIT – 215 Taxman 597 (Kar.) (v) CIT vs. Raj Agro Industries Ltd. – 334 ITR 122 (P&H) o (vi) CIT vs. Kichha Sugar Co. Ltd. – 356 ITR 351 (Uttarakhand) o (vii) CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. – 366 ITR 163 (Raj.) 6. In following decisions, the Hon’ble High Courts strictly interpreted section 36(1) (va) in favour of the revenue and denied deduction : (i) Popular Vehicles & Services Pvt Ltd vs. CIT – [20…

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

…h Court in Commissioner of Income­Tax Vs Hemla Embroidery Mills (P.) Ltd., (supra) not only followed Commissioner of Income­Tax Vs Alom Extrusions Ltd. (supra) but also its own earlier judgment in Commissioner of Income­Tax Vs Rai Agro Industries Ltd., (2011) 334 ITR 122, to hold that Section 43B shall apply to both 'contributions' i.e. employers' and employees'. 24. Kerala High Court in recent judgment in Commissioner of Income­Tax Vs Merchem Ltd., (2015) 378 ITR 443, has followed the decision of Gujrat High Court in Commissioner of Income­Tax Vs Gujrat State Road Transport Corporation (supra) and dissented wit…

M/S. Hitrac Manpower Services Pvt. Ltd., Gurgaon vs. Addl. CIT, Gurgaon

The appeal of the Revenue is dismissed and that

ITA 3726/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Aug 2018AY 2011-12

Bench: Shri R.S. Syal & Shri Joginder Singhdcit, Vs M/S Hitrac Manpower Service Pvt. Circle-2, Ltd. Gurgaon 85, Link Road, Bheem Nagar, Gurgaon, Pan-Aabch4230P Revenue Assessee M/S Hitrac Manpower Service Vs Dcit, Pvt. Ltd. Circle-2, 85, Link Road, Bheem Nagar, Gurgaon Gurgaon, Pan-Aabch4230P Assessee Revenue

Section 139(1)Section 2(24)(X)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT, & SHRI JOGINDER SINGH, JUDICIAL MEMBER DCIT, vs M/s Hitrac Manpower Service Pvt. Circle-2, Ltd. Gurgaon 85, Link Road, Bheem Nagar, Gurgaon, PAN-AABCH4230P Revenue Assessee M/s Hitrac Manpower Service vs DCIT, Pvt. Ltd. Circle-2, 85, Link Road, Bheem Nagar, Gurgaon Gurgaon, PAN-AABCH4230P Assessee Revenue Assessee by Shri Pankaj Manocha Revenue by Shri Arun Kr. Yadav Date of Hearing 01/08/2018 Date of Pronouncement 01/08/2018 ITA Nos.1163 & 3726 /Del/2015 Hitrac Manpower Services Pvt. Ltd. ORDER PER JOGIN…