How many judgments cite Essae Teraoka Pvt. Ltd. v. DCIT?

519 judgments on BharatTax cite Essae Teraoka Pvt. Ltd. v. DCIT (366 ITR 408), spanning 2016 to 2026.

Which sections of the Income Tax Act does Essae Teraoka Pvt. Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 234B, Section 234C, Section 143(1), Section 143(1)(a), Section 43B.

Essae Teraoka Pvt. Ltd. v. DCIT

366 ITR 408High Court2014#128 most cited

What is Essae Teraoka Pvt. Ltd. v. DCIT authority for?

An employer's delayed remittance of employees' contributions to provident fund (PF) or Employees' State Insurance (ESI) is deductible if the payment is made before the due date for filing the income tax return under section 139(1), applying the provisions of section 43B and notwithstanding section 36(1)(va).

519

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

Essae Teraoka Pvt. Ltd. · 366 ITR 408 · employees contribution to PF ESI · section 36(1)(va) · section 43B · due date for filing return · section 139(1) · belated deposit employees contribution · deductibility of PF ESI · disallowance provident fund ESI

Also reported as

222 Taxmann 17032 Taxmann.com 33

Sections most often in play

Section 36(1)(va)Section 234B Section 234C Section 143(1)Section 143(1)(a)Section 43B Section 143(3)Section 139(1)

Issues it is cited on

employees contribution to pf section 2(24)(x)section 36(va)section 43b(b)section 2(24)section 36(1)(va)section 43b section 43 extension of limitation section 36 assistant director section 36(1)

Judgments citing Essae Teraoka Pvt. Ltd. v. DCIT

Bell Teleservices India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, (CPC), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 655/BANG/2021[2018-19]Status: DisposedITAT Bangalore18 May 2022AY 2018-19

Bench: Smt.Beena Pillai, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sanketh Nayak, CAFor Respondent: Sri.Priyadarshi Mishra, Addl.CIT-DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…n of employees’ contribution to PF and ESI having regard to the provisions of section 43B of the I.T.Act. In this context, the assessee relied on the judgment of the Hon’ble jurisdictional High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT, reported in 366 ITR 408 (Kar.). The CIT(A), however, rejected the appeal of the assessee. The CIT(A) noticed the difference between employer and employee contribution to PF and ESI 3 M/s.Bell Teleservices India Private Limited. and held that only employers contribution to PF and ESI is entitled to deduction u/s 43B of the I.T.Act, if the same is paid prior to due date…

Muhammed Aftab Alam, Uttar Pradesh vs. Jurisdictional Assessing Officer, Uttar Pradesh

In the result, the appeal of the assessee stands allowed

ITA 19/LKW/2022[2019-2020]Status: DisposedITAT Lucknow17 May 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.26,09,757/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R

Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…the earlier judgments and follow the view taken by Gujrat High Court in Commissioner of Income Tax Vs Gujrat State Road Transport Page 7 of 16 Corporation (supra) and this occasion came in Essae Teraoka P. Ltd. Vs Deputy Commissioner of Income Tax, (2014) 366 ITR 408. Dispute relates to A.Y. 2008-09. Assessee filed Return on 26.09.2008. Return was processed under Section 143(1) and thereafter on scrutiny, notice under Section 143(2) was issued. Assessing Officer completed assessment by order dated 24.12.2010 under Section 143(3) disallowing Rs.12,51,737/- under Section 36(1)(va) and also disallowing Rs.1,04,6…

Muhammed Aftab Alam, Lucknow vs. Jurisdictional Assessing Officer, DCIT -6, Lucknow New

In the result, the appeal of the assessee stands allowed

ITA 18/LKW/2022[2018-2019]Status: DisposedITAT Lucknow17 May 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.36,47,045/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R

Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

M/S. Almech Facades Pvt Ltd, Mumbai vs. NFAC`, Delhi

In the result, assessee’s appeal is allowed

ITA 2087/MUM/2021[2018-19]Status: DisposedITAT Mumbai13 May 2022AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Shashi BekalFor Respondent: Shri Suresh Pariasamy

Section 139(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 2087/MUM/2021 (A.Y: 2018-19) M/s. Almech Facades Pvt. Ltd., v. National Faceless 113B, Hub Town Solaris Building Appeal Centre (NFAC) N.S. Phadke Marg, Andheri (E) Delhi Mumbai - 400069 PAN: AANCA3788P (Appellant) (Respondent) Assessee by : Shri Shashi Bekal Department by : Shri Suresh Pariasamy Date of Hearing : 12.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against ord…

M/S. P.A.Zaveri, Mumbai vs. DCIT, CPC, Bengaluru

In the result, assessee’s appeal is allowed

ITA 2056/MUM/2021[2018-19]Status: HeardITAT Mumbai13 May 2022AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Aditya RamchandranFor Respondent: Shri Suresh Periasamy

Section 139(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 2056 & 2058/MUM/2021 (A.Y:2018-19 & 2019-20) M/s. P.A Zaveri v. DCIT, CPC Shop No. 5, Building No. 73 Centralized Processing Centre Income-tax Department Centrl Avenue Road Bengaluru - 560500 Chembur (E), Mumbai - 400071 PAN: AAAFP1089L (Appellant) (Respondent) Assessee by : Shri Aditya Ramchandran Department by : Shri Suresh Periasamy Date of Hearing : 12.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. These…

Vinayak Hirji Mhatre, Mumbai vs. ITO 26(3) (4), Mumbai

In the result, assessee’s appeal is allowed

ITA 2012/MUM/2021[2017-18]Status: HeardITAT Mumbai13 May 2022AY 2017-18

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Suresh Pariasamy

Section 139(1)Section 36(1)(Va)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 2012/MUM/2021 (A.Y: 2017-18) Vinayak Hiraji Mhatre v. Income Tax Officer – 26(3)(4) B-10, Navsahajivan CHS Ltd., 336, 3rd Floor Shivshrushthi, Kurla (E) Kautilya Bhavan, C-41 to C-43 Mumbai - 400074 Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AEEPM0882N (Appellant) (Respondent) Assessee by : None Department by : Shri Suresh Pariasamy Date of Hearing : 11.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1.…

M/S. Aashia Products, Mumbai vs. ADIT, CPC, Bengaluru

In the result, assessee’s appeal is allowed

ITA 2007/MUM/2021[2019-20]Status: DisposedITAT Mumbai13 May 2022AY 2019-20

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Sameer G. DalalFor Respondent: Shri Suresh Pariasamy

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 2007/MUM/2021 (A.Y: 2019-20) M/s. Aashis Products v. ADIT, CPC Plot No. 23, MIDC Bengaluru Road No. 9, Andheri (E) Mumbai - 400093 PAN: AAAFA1695H (Appellant) (Respondent) Assessee by : Shri Sameer G. Dalal Department by : Shri Suresh Pariasamy Date of Hearing : 11.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned Commissioner of Income-tax (Appeals),…

M/S. Sincetele Info-Solutiions Pvt. Ltd, Mumbai vs. ADIT, CPC, Mumbai

In the result, assessee’s appeal is allowed

ITA 1986/MUM/2021[2019-20]Status: DisposedITAT Mumbai13 May 2022AY 2019-20

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Suresh Pariasamy

Section 139(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.Nos. 1985 & 1986/MUM/2021 (A.Ys: 2018-19 & 2019-20) M/s. Sincetele Info Solutions Pvt. Ltd., v. Assistant/Dy.DIT, CPC Office No. 61, Mahavir Centre Post Bag No. 2 Sector-17, Vashi, Navi Mumbai Electronic City Post Office Mumbai - 400703 Bangalore - 560500 PAN: AAPCS6229K (Appellant) (Respondent) Assessee by : Shri Tanmay Phadke Department by : Shri Suresh Pariasamy Date of Hearing : 10.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFA…

M/S. Sincetele Info-Solutiions Pvt. Ltd, Mumbai vs. Asst/Dy/ Dir of Income Tax CPC, Mumbai

In the result, assessee’s appeal is allowed

ITA 1985/MUM/2021[2018-19]Status: DisposedITAT Mumbai13 May 2022AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Suresh Pariasamy

Section 139(1)Section 250Section 36(1)(va)

Paper Recycle, Mumbai vs. CIT (A) NFAC, Mumbai

In the result, assessee’s appeal is allowed

ITA 1960/MUM/2021[2019-20]Status: DisposedITAT Mumbai13 May 2022AY 2019-20

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri R.D. KhonaFor Respondent: Smt Shreekala Pardeshi

Section 139(1)Section 2(24)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 1960/MUM/2021 (A.Y: 2019-20) M/s. Paper Recycle v. National Faceless 71, Juhu Shopping Centre Appeal Centre (NFAC) Gulmohar Road, Andheri (w) Delhi Mumbai - 400049 PAN: AAHFP7790D (Appellant) (Respondent) Assessee by : Shri R.D. Khona Department by : Smt Shreekala Pardeshi Date of Hearing : 09.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned Commissio…

Raman & Weil Pvt. Ltd, Mumbai vs. DCIT CPC, Bengaluru

In the result, assessee’s appeal is allowed

ITA 1946/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 May 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Surendra NijsureFor Respondent: Shri T. Shankar

Section 139(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 1946/MUM/2021 (A.Y: 2017-18) M/s. Raman & Weil Pvt. Ltd., v. DCIT – CPC 35-36, Mittal chamber Bangalore Opp. INOX Theatre Karnataka Nariman Point, Mumbai - 400020 PAN: AAACR5065M (Appellant) (Respondent) Assessee by : Shri Surendra Nijsure Department by : Shri T. Shankar Date of Hearing : 26.04.2022 Date of Pronouncement : 12.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of the Learned Comm…

Medihal Krishnaiah Raghavendra, Kolar vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 52/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year:2018-19

For Appellant: Shri Mahesh G., A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the Hon'ble Gujarat High Court in the case of CIT v. Gujar…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 320/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigerati…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 319/BANG/2022[2016-17]Status: DisposedITAT Bangalore12 May 2022AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigerati…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 318/BANG/2022[2015-16]Status: DisposedITAT Bangalore12 May 2022AY 2015-16

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigerati…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 317/BANG/2022[2014-15]Status: DisposedITAT Bangalore12 May 2022AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigerati…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 316/BANG/2022[2013-14]Status: DisposedITAT Bangalore12 May 2022AY 2013-14

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigerati…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 315/BANG/2022[2012-13]Status: DisposedITAT Bangalore12 May 2022AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigerati…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, all the appeals filed by the assessee are partly

ITA 230/BANG/2022[2017-18]Status: DisposedITAT Bangalore12 May 2022AY 2017-18

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…he material on record. Admittedly, the assessee has remitted the employees' contribution to ESI before the due date for filing of return u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court in the case of EssaeTeraoka (P.) Ltd. v. DCIT reported in 366 ITR 408 (Kar.) has categorically held that the assessee would be entitled to deduction of employees' contribution to ESI provided the payment was made prior to the due date of filing of return of income u/s 139(1) of the I.T.Act. The Hon'ble jurisdictional High Court differed with the judgment of the ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigerati…

Sri Peddanna Suresh, Shivamoga vs. The Income Tax Officer, Ward-1 & Tps, Shivamogga

In the result, the appeal filed by the assessee is allowed

ITA 627/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year:2018-19

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 139(1)Section 143(1)Section 36Section 36(1)(va)