Commissioner of Income-Tax v. Spectrum Consultants P. Ltd.

2 ITR-OL 622Reported decision2014#371 most cited

What is Commissioner of Income-Tax v. Spectrum Consultants P. Ltd. authority for?

Contributions received from employees towards ESI are deductible as business expenditure, even if paid after the due date for payment but before the due date for filing the return of income.

237

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Spectrum Consultants India P. Ltd · Spectrum Consultants India · ESI contribution · employee contribution · deduction · due date · section 36(1)(va) · section 43B · Income Tax Act

Judgments citing Commissioner of Income-Tax v. Spectrum Consultants P. Ltd.

ACIT Central Circle-2(1), Mumbai vs. M/S. G Trade and Capital Venture Pvt. Ltd., Mumbai

In the result, application

ITA 3211/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3038/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3037/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3036/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3035/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3034/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3033/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

K M Automobiles, Korba vs. Income Tax Officer -1, Korba

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 100/RPR/2021[2015-16]Status: DisposedITAT Raipur06 Mar 2023AY 2015-16

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 100/Rpr/2021 "नधा"रण वष" / Assessment Year : 2015-16 K M Automobiles Plot No.187, Transport Nagar, Korba, Chhatisgarh-495 677 Pan: Aanfk0386L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 36(1)(va)

…not following the ratio of the decisions, among others, of the Supreme Court in CIT v Alom Extrusions (2009) 319 ITR 306 (SC), Karnataka High Court decision in CIT v Sabari Enterprises (2008) 298 ITR 141 (KAR), CIT v Spectrum Consultants India (P.) Ltd (2014) 266 CTR 241(Kar), CIT v Kichaa Sugar Co Ltd (2013) 356 ITR 351, CIT v Udaipur Dugdh Utpadak Sahakari Sangh Ltd (2014) 366 ITR 163 (Rajasthan) and Bihar State Warehousing Corporation Ltd v CIT (2016) 71 taxmann.com 247 (Pat). 1.3. The learned CIT(A) NFAC has erred in interpreting the amendments made in section 36(1)(va) of the Act vide the Finance Act 2021 as…

Gannon Dunkerley & Co Ltd, Mumbai vs. Dy Commissioner of Income Tax Circle-1(1)(1), Mumbai

ITA 2228/MUM/2022[2019-20]Status: DisposedITAT Mumbai22 Dec 2022AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2019-2020 Gannon Dunkerley & Co. Ltd, Dy. Cit, Circle-1(1)(1), 3Rd Floor, New Excelsior Aayakar Bhavan, Building Ak Nayak Marg, Fort, Vs. Mumbai-400020. Mumbai-400 001. Pan No. Aaacg 1846 P Appellant Respondent : Assessee By Mr. Babulal Sharma, Ar : Revenue By Mr. Sanjay Vishwas Rao Deshmukh, Dr Date Of Hearing : 02/11/2022 Date Of Pronouncement : 22/12/2022

For Respondent: Assessee by Mr. Babulal Sharma, AR
Section 2(24)(x)Section 36(1)(va)

…R 70 (Rajasthan)]. ii. Essae Teraoka (P) Ltd. (2014) 366 ITR 408 and iv. Spectrum Teraoka (P) Ltd. (2014) 366 ITR 408 and iv. Spectrum Teraoka (P) Ltd. (2014) 366 ITR 408 and iv. Spectrum Consultants India P. Ltd [(2014) 2 ITR Consultants India P. Ltd [(2014) 2 ITR-OL 622., v. South OL 622., v. South India Corporation Ltd. and vi. India Corporation Ltd. and vi. GhatgePatil Transports GhatgePatil Transports Ltd. 368 IT 749, CIT Versus Sabari Enterprises 298 IT Ltd. 368 IT 749, CIT Versus Sabari Enterprises 298 IT Ltd. 368 IT 749, CIT Versus Sabari Enterprises 298 IT 141 (Karn) CIT, Jaipur 141 (Karn) CIT, Jaipur-II…

M/S, Madras Hydraulic Hose Pvt Ltd, Chennai vs. DCIT, Corporate Circle-4(1), Chennai

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

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

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to assessee has been taken by Hon’ble Karnataka High Court in Spectrum Consultants India Pvt. Ltd. V/s CIT (49 Taxmann.com 29; 09.12.2013); Hon’ble High Court of Bombay in CIT V/s Ghatge Patil Transports Ltd. (53 Taxmann.com 141; 14.10.2014); Hon’ble Delhi High Court in CIT V/s Aimil Ltd. (188 Taxman 265 23.12.2009); Hon’ble Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

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

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to assessee has been taken by Hon’ble Karnataka High Court in Spectrum Consultants India Pvt. Ltd. V/s CIT (49 Taxmann.com 29; 09.12.2013); Hon’ble High Court of Bombay in CIT V/s Ghatge Patil Transports Ltd. (53 Taxmann.com 141; 14.10.2014); Hon’ble Delhi High Court in CIT V/s Aimil Ltd. (188 Taxman 265 23.12.2009); Hon’ble Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

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

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to assessee has been taken by Hon’ble Karnataka High Court in Spectrum Consultants India Pvt. Ltd. V/s CIT (49 Taxmann.com 29; 09.12.2013); Hon’ble High Court of Bombay in CIT V/s Ghatge Patil Transports Ltd. (53 Taxmann.com 141; 14.10.2014); Hon’ble Delhi High Court in CIT V/s Aimil Ltd. (188 Taxman 265 23.12.2009); Hon’ble Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT…

Rsg Solutions Private Limited, New Delhi vs. ACIT, Circle-20(2), New Delhi

ITA 1478/DEL/2021[2019-20]Status: DisposedITAT Delhi22 Sept 2022AY 2019-20

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Shri Arvind Soni, CAFor Respondent: Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR
Section 139(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1478/Del/2021 Asstt. Year : 2019-20 RSG Solutions Pvt ltd, Vs ACIT, Plot No. 2, 1st Floor, Local Shopping Circle-20(2), Complex, Behind Kalkaji, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCR5965M Assessee by : Shri Arvind Soni, CA Revenue by : Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR Date of Hearing: 13.09.2022 Date of Pronouncement: 22.09.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. The present appeal has been f…

Apex Insurance Consultant Ltd, New Delhi vs. ITO Ward -3(1), New Delhi

ITA 4748/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

For Appellant: NoneFor Respondent: Sh. Kanav Bali, CIT DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’ NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-II, New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECA3234H Assessee by : None Revenue by : Sh. Kanav Bali, CIT DR Date of Hearing: 08.09.2022 Date of Pronouncement: 12.09.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of th…

Sona Fashions Inc, Delhi vs. ITO, Ward-29(5), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1217/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Aug 2022AY 2018-19

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT MEMBER, JUDICIAL MEMBER Assessment Year: 2018-19 Sona Fashions Inc. Vs. ITO, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi PAN :AACFS7353L (Appellant) (Respondent) Appellant by Sh. Ashok Kumar Bhatia, CA Respondent by Sh. Om Parkash, Sr. DR Date of hearing 30.08.2022 Date of pronouncement 30.08.2022 ORDER This is an appeal by the assessee against order dated 30.03.2022 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2018-19. 2. The d…

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…

Moral Pharmaceuticals (P) Ltd, Mumbai vs. DCIT-3, Lucknow-New/DCIT, CPC, Bangalore

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

ITA 136/LKW/2022[2018-19]Status: DisposedITAT Lucknow04 Aug 2022AY 2018-19

Bench: Shri T.S. Kapoor

Section 143(1)Section 143(3)Section 36(1)(va)Section 37(1)Section 43BSection 44A

…I.T.A. No.136/Lkw/2022 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.136/Lkw/2022 Assessment year:2018-19 Moral Pharmaceuticals (P) Ltd., Vs. DCIT, Office No.306, 3rd Floor, Crecent CPC, Bangalore/DCIT-3, Business Square, Kherani Road, Lucknow-New Near Sakinaka Opp. Gudicha Bid. 400072 Mumbai, Maharashtra. PAN:AAGCM 8051Q (Appellant) (Respondent) Appellant by Shri P.K. Kapoor, CA Respondent by Shri Harish Gidwani, DR Date of hearing 03/08/2022 Date of pronouncement 04/08/2022 O R D E R PER T.S. KAPOOR, A.M. Th…

Babian Inn, Lucknow vs. ACIT, Range-I, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 85/LKW/2021[2018-2019]Status: HeardITAT Lucknow04 Aug 2022AY 2018-2019

Bench: Shri A.D Jain & Shri T.S. Kapoor

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

…I.T.A. No.85/Lkw/2021 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.85/Lkw/2021 Assessment year:2018-19 Babian Inn, Vs. ACIT, A-24, Faizabad Road, Range-1, Indira Nagar, Lucknow-226016 Ashok Marg, PAN:AAMFB 7321H Lucknow-226001 (Appellant) (Respondent) Appellant by Shri Devashish Mehrotra, Advocate Respondent by Shri Harish Gidwani, DR Date of hearing 29/07/2022 Date of pronouncement 04/08/2022 O R D E R PER T.S. KAPOOR, A.M. This is an appeal filed by the assessee against the or…

Rajan Banquet Pvt.Ltd., Moradabad vs. ACIT-1, Moradabad

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1427/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Aug 2022AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2020-21 Sh. Rajan Banquet Pvt. Ltd., Vs. ACIT-1, Opp. Commissioner Office, Moradabad Near Court, Civil Lines, Moradabad, Uttar Pradesh PAN :AABCR1514N (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Parkash, Sr. DR Date of hearing 04.08.2022 Date of pronouncement 04.08.2022 ORDER This is an appeal by the assessee against order dated 13.05.2022 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2020-21. 2. When the appeal was called f…

Trutech Constructions Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

ITA 1913/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…