Dy CIT v. Orbit Resorts (P) Ltd.

48 SOT 23Income Tax Appellate Tribunal2011#11676 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2022.

Also reported as

7 ITR (Trib) 161

Judgments citing Dy CIT v. Orbit Resorts (P) Ltd.

M/S Silvex & Co. (India) Ltd., Jaipur vs. Income Tax Officer, Ward-7-2, Jaipur

In the result, the appeals are partly allowed

ITA 901/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Oct 2022AY 2012-13
For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a
Section 145(3)Section 40

…and CIT vs. P. M. Electronics Ltd. (2008) 220 CTR (del) 635 : (2008) 15 DTR (del) 258 followed." M/s Silvex & Co. (India) Ltd. Apart from the above decisions, the following decisions are also applicable on the issue at hand:-  CIT vs. Orbit Resorts (P) Ltd (48 SOT 23 (URO)  ACIT vs. Ranabaxy Laboratories Ltd. (2011) 7 ITR (Trib) 161 (DLH)  ACIT vs. M/s. Anil Special Steel Industries Ltd. (decision of Jaipur Bench in ITA No. 1100/JP/2011) From the above decisions, it is clear that payment or contribution made to the provident fund authority any time before filing of the return for the year in which the liabili…

M/S Silvex & Co. (India) Ltd., Jaipur vs. Income Tax Officer, Ward-7-2, Jaipur

In the result, the appeals are partly allowed

ITA 900/JPR/2018[2011-12]Status: DisposedITAT Jaipur28 Oct 2022AY 2011-12
For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a
Section 145(3)Section 40

…and CIT vs. P. M. Electronics Ltd. (2008) 220 CTR (del) 635 : (2008) 15 DTR (del) 258 followed." M/s Silvex & Co. (India) Ltd. Apart from the above decisions, the following decisions are also applicable on the issue at hand:-  CIT vs. Orbit Resorts (P) Ltd (48 SOT 23 (URO)  ACIT vs. Ranabaxy Laboratories Ltd. (2011) 7 ITR (Trib) 161 (DLH)  ACIT vs. M/s. Anil Special Steel Industries Ltd. (decision of Jaipur Bench in ITA No. 1100/JP/2011) From the above decisions, it is clear that payment or contribution made to the provident fund authority any time before filing of the return for the year in which the liabili…

Deputy Commissioner of Income Tax, Jaipur vs. Rajasthan Rajya Vidyut Prasaran Nigam Ltd., Jaipur

In the result, ITA Nos. 978/JP/2017, 979/JP/2017 & 1011/JP/2017

ITA 980/JPR/2017[2004-05]Status: DisposedITAT Jaipur27 Feb 2018AY 2004-05
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Richa Khoda (CIT) fu/kZkfjrh dh vksj ls@
Section 36(1)(va)Section 43B

…(2008) 297 ITR 320 (Del) and CIT vs. P. M. Electronics Ltd. (2008) 220 CTR (del) 635: (2008) 15 DTR (del) 258 followed." Apart from the above decisions, the following decisions are also applicable on the issue at hand:- i. Dy CIT vs. Orbit Resorts (P) Ltd (48 SOT 23 (URO) ii. ACIT vs. Ranabaxy Laboratories Ltd. (2011) 7 ITR (Trib) 161 (DLH) iii. ACIT vs. M/s. Anil Special Steel Industries Ltd. (decision of Jaipur Bench in ITA No. 1100/JP/2011) From the above decisions, it is clear that payment or contribution made to the provident fund authority any time before filing of the return for the year in which th…

Deputy Commissioner of Income Tax, Jaipur vs. Rajasthan Rajya Vidyut Prasaran Nigam Ltd., Jaipur

In the result, ITA Nos. 978/JP/2017, 979/JP/2017 & 1011/JP/2017

ITA 979/JPR/2017[2003-04]Status: DisposedITAT Jaipur27 Feb 2018AY 2003-04
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Richa Khoda (CIT) fu/kZkfjrh dh vksj ls@
Section 36(1)(va)Section 43B

…) 220 CTR (del) 635: (2008) 15 DTR (del) 258 followed." Apart from the above decisions, the following decisions are also applicable on the issue at hand:- i. Dy CIT vs. Orbit Resorts (P) Ltd (48 SOT 23 (URO) ii. ACIT vs. Ranabaxy Laboratories Ltd. (2011) 7 ITR (Trib) 161 (DLH) iii. ACIT vs. M/s. Anil Special Steel Industries Ltd. (decision of Jaipur Bench in ITA No. 1100/JP/2011) From the above decisions, it is clear that payment or contribution made to the provident fund authority any time before filing of the return for the year in which the liability to pay accrued is an allowable expenditure. Likewise,…

Deputy Commissioner of Income Tax, Jaipur vs. Rajasthan Rajya Vidyut Prasaran Nigam Ltd., Jaipur

In the result, ITA Nos. 978/JP/2017, 979/JP/2017 & 1011/JP/2017

ITA 978/JPR/2017[2002-03]Status: DisposedITAT Jaipur27 Feb 2018AY 2002-03
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Richa Khoda (CIT) fu/kZkfjrh dh vksj ls@
Section 36(1)(va)Section 43B

…(2008) 297 ITR 320 (Del) and CIT vs. P. M. Electronics Ltd. (2008) 220 CTR (del) 635: (2008) 15 DTR (del) 258 followed." Apart from the above decisions, the following decisions are also applicable on the issue at hand:- i. Dy CIT vs. Orbit Resorts (P) Ltd (48 SOT 23 (URO) ii. ACIT vs. Ranabaxy Laboratories Ltd. (2011) 7 ITR (Trib) 161 (DLH) iii. ACIT vs. M/s. Anil Special Steel Industries Ltd. (decision of Jaipur Bench in ITA No. 1100/JP/2011) From the above decisions, it is clear that payment or contribution made to the provident fund authority any time before filing of the return for the year in which th…

Deputy Commissioner of Income Tax, Jaipur vs. Rajasthan Rajya Vidyut Utpadan Nigam Ltd., Jaipur

In the result, ITA No. 975/JP/2017 is partly allowed for statistical

ITA 975/JPR/2017[2004-05]Status: DisposedITAT Jaipur27 Feb 2018AY 2004-05
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Richa Khoda (CIT) fu/kZkfjrh dh vksj ls@
Section 139(1)Section 36Section 36(1)(va)Section 40Section 43B

…(2008) 297 ITR 320 (Del) and CIT vs. P. M. Electronics Ltd. (2008) 220 CTR (del) 635: (2008) 15 DTR (del) 258 followed." Apart from the above decisions, the following decisions are also applicable on the issue at hand:- i. Dy CIT vs. Orbit Resorts (P) Ltd (48 SOT 23 (URO) ii. ACIT vs. Ranabaxy Laboratories Ltd. (2011) 7 ITR (Trib) 161 (DLH) iii. ACIT vs. M/s. Anil Special Steel Industries Ltd. (decision of Jaipur Bench in ITA No. 1100/JP/2011) From the above decisions, it is clear that payment or contribution made to the provident fund authority any time before filing of the return for the year in which th…

Deputy Commissioner of Income Tax, Jaipur vs. Rajasthan Rajya Vidyut Utpadan Nigam Ltd., Jaipur

In the result, ITA No. 975/JP/2017 is partly allowed for statistical

ITA 1012/JPR/2017[2005-06]Status: DisposedITAT Jaipur27 Feb 2018AY 2005-06
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Richa Khoda (CIT) fu/kZkfjrh dh vksj ls@
Section 139(1)Section 36Section 36(1)(va)Section 40Section 43B

…(2008) 297 ITR 320 (Del) and CIT vs. P. M. Electronics Ltd. (2008) 220 CTR (del) 635: (2008) 15 DTR (del) 258 followed." Apart from the above decisions, the following decisions are also applicable on the issue at hand:- i. Dy CIT vs. Orbit Resorts (P) Ltd (48 SOT 23 (URO) ii. ACIT vs. Ranabaxy Laboratories Ltd. (2011) 7 ITR (Trib) 161 (DLH) iii. ACIT vs. M/s. Anil Special Steel Industries Ltd. (decision of Jaipur Bench in ITA No. 1100/JP/2011) From the above decisions, it is clear that payment or contribution made to the provident fund authority any time before filing of the return for the year in which th…

Deputy Commissioner of Income Tax, Jaipur vs. Rajasthan Rajya Vidyut Utpadan Nigam Ltd., Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 974/JPR/2017[2003-04]Status: DisposedITAT Jaipur23 Feb 2018AY 2003-04

Bench: Hearing.” 2. The Only Common Issues Raised In These Two Appeals By The Revenue Is Regarding The Disallowance Made By The Ao In Respect Of Employee’S Contribution To Pf & Esi Beyond The Prescribed Time Limit

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri L.R. Meena (CIT)
Section 139(1)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 973 & 974/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2002-03 & 2003-04 cuke The DCIT, M/s Rajasthan Rajya Vidyut Utpadan Vs. Circle-6, Nigam Ltd. Jaipur. Vidyut Bhawan, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7436 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri L.R. Mee…

Deputy Commissioner of Income Tax, Jaipur vs. Rajasthan Rajya Vidyut Utpadan Nigam Ltd., Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 973/JPR/2017[2002-03]Status: DisposedITAT Jaipur23 Feb 2018AY 2002-03

Bench: Hearing.” 2. The Only Common Issues Raised In These Two Appeals By The Revenue Is Regarding The Disallowance Made By The Ao In Respect Of Employee’S Contribution To Pf & Esi Beyond The Prescribed Time Limit

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri L.R. Meena (CIT)
Section 139(1)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 973 & 974/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2002-03 & 2003-04 cuke The DCIT, M/s Rajasthan Rajya Vidyut Utpadan Vs. Circle-6, Nigam Ltd. Jaipur. Vidyut Bhawan, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7436 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri L.R. Mee…

Dy CIT v. Orbit Resorts (P) Ltd. (48 SOT 23) — Cited in 9 Judgments | BharatTax