How many judgments cite Fluid Air (India) Ltd. v. DCIT?

23 judgments on BharatTax cite Fluid Air (India) Ltd. v. DCIT (63 ITD 182), spanning 2019 to 2024.

Which sections of the Income Tax Act does Fluid Air (India) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 2(24)(x), Section 36(1)(va), Section 43B, Section 143(1), Section 141, Section 143(1)(a).

Fluid Air (India) Ltd. v. DCIT

63 ITD 182Income Tax Appellate Tribunal1997#5159 most cited

What is Fluid Air (India) Ltd. v. DCIT authority for?

Section 43B and Section 36(1)(va) of the Income-tax Act should be interpreted liberally, with any ambiguity regarding the due dates for employee contribution payments to provident fund being resolved in favour of the assessee. Deductions should be allowed for payments made within the previous year, even if there is a slight delay.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also referred to as

Fluid Air (India) Ltd. v. DCIT · section 43B · section 36(1)(va) · employee contribution · provident fund · liberal interpretation · ambiguity · assessee favour · deduction allowed · previous year payment

Sections most often in play

Section 2(24)(x)Section 36(1)(va)Section 43B Section 143(1)Section 141 Section 143(1)(a)Section 154 Section 1961

Issues it is cited on

section 2(24)(x)employees contribution to pf section 36(1)(va)section 30 section 36(1)section 2(24)section 36 section 43b capital expenditure salary section 37(1)section 37

Judgments citing Fluid Air (India) Ltd. v. DCIT

SUBODH KUMAR AGARWAL,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC BANGALURU, BANGALORE

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

ITA 754/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Oct 2024AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am Subodh Kumar Agarwal Dy. Cit, Cpc Bengalore, 204, 2Nd Floor, Shokeen Plaza, Karnataka - 560 500 Vs. Plot No. 3, Pocket 7, Dwarka, Sector 12, New Delhi – 110 075 Pan/Gir No. Aabpa 7184 J (Assessee) : (Respondent)

For Appellant: NoneFor Respondent: Ms. Rajeshwari Menon

Section 143(1)Section 250

…date as per interpretation sought by the Appellant in the above way, no account should be considered to be disallowable under the provisions of section 43B of the Act read with section 36(1)(va). 9. THAT in the case of Fluid Air (India) Ltd. v. Dy. CIT [1997] 63 ITD 182 (Mumbai) it was held that the provisions of section 43B and section 36(1)(va) of the Act, should be interpreted liberally, that ambiguity regarding interpretation of words "fifteen days from the close of the month" in clause 38 of the Employees Provident Fund Scheme, 1952, ought to be decided in favour of the assessee and finally that for all paym…

KHIMJI RAMDAS INDIA PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-2(1)(2) PRESENT JURIDICTION THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

ITA 500/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2014-15

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No.500/Ahd/2023 िनधा"रण वष"/Assessment Year: 2014-15 बनाम बनाम बनाम बनाम Khimji Ramdas India Pvt. Ltd., The Ito, Ward-2(1)(2), 2Nd Floor, City Square Godrej Ahmedabad, Vs. Garden City, Jagatpur, Present Jurisdiction Ahmedabad-382470 The Dcit, Pan : Aadck 6056 C Circle-2(1)(1), Ahmedabad अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा"रती की ओर से / Assessee By : Shri Aatish Shah, Ar & Shri Anil N. Shah, Ar ""थ" की ओर से / Revenue By: Shri Hishikes Hemant Patki, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 22/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 24/07/2024 आदेश आदेश/O R D E R आदेश आदेश The Present Appeal Has Been Filed By The Assessee Against Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Referred To As “Ld. Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 [In Short Referred To As “The Act”] Dated 12.05.2023 Pertaining To Assessment Year (Ay) 2014-15. 2. Grounds Raised Are As Under:- “1. The Ld. Ao Wd. 2(1)(2) Has Erred In Law & On Facts In Passing The Impugned Order Which Is Bad In Law & Liable To Be Quashed & The Ld. Cit(Appeals) Have Similarly Cit(A) Have Erred In Law & On Facts In Confirming The Impugned Order Vide His Order Passed Us.250 Of The Income Tax Act, 1961 In Appeal Vide His Order Dtd.12-05-2023 Din & Order No.Itba/Nfac/S/250/2023-24/1052777862(1) Dtd. 12/05/2023. 2. The Ld. Cit(A) Has Erred In Law & On Facts Without Considering/Adjudicating

For Appellant: Shri Aatish Shah, AR &For Respondent: Shri Hishikes Hemant Patki, Sr DR

Section 154Section 250Section 36(1)(va)

…vant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above coordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well." 3. Fluid Air (India) Ltd. Vs. DCIT (1997) 63 ITD 182 (Mumbai) wherein it has been observed as under: "As the term 'month1 has not been defined in the Act, so had the assessee paid the salary and wages on the last day of the month, there would have been no difficulty in defining the month or the due date. But in the case before us, the salary am wages had been paid on the 7th day from the end of the…

SHASHANK TIWARI,NEW DELHI vs. ITO WARD 29(1), NEW DELHI

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

ITA 3098/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Apr 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Saurav Rohtagi, CAFor Respondent: Sh. Piyush Tripathi, Sr. DR

Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)

…A Nos. 116 & 117/Del/2023 dated 26.09.2023, Sentinel Consultants Pvt. Ltd. Vs. ACIT in ITA Nos. 7 & 8/Del/2023 dated 12.06.2023, B. L. Kashyap & Sons Ltd. in dated 18.07.2023 and VVDN Technologies Pvt. Ltd. in dated 04.07.2023, Fluid Air (India) Ltd. Vs. DCIT 63 ITD 182 (Bom). 4. The ld. DR relied on the order in the case of Vigilant Security Placement & Detective Services Pvt. Ltd. Vs. DCIT in ITA No. 2740/Del/2022, order dated 13.06.2023. 5. Heard the arguments of both the parties and perused the material available on record. 6. The Co-ordinate Bench of ITAT in the case of Vigilant Security Placement & Detect…

TIGER 4 INDIA LIMITED,NEW DELHI vs. ACIT CIRCLE 25(2), NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 378/DEL/2023[2018-19]Status: HeardITAT Delhi08 Feb 2024AY 2018-19

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

For Appellant: Sh. S. K. Bansal, CAFor Respondent: Sh. Amit Katoch, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(2)Section 36(1)(va)Section 37

…T in ITA. Nos. 7 & 8/Del/2023 dated 12.06.2023  B. L. Kashyap & Sons Ltd. in ITA. No. 2622/Del/2022 dated 18.07.2023  VVDN Technologies Pvt. Ltd. in ITA. No. 164/Del/2023 dated 4.07.2023 3. Hon'ble Bombay ITAT in the case of Fluid Air (India) Ltd. Vs. DCIT 63 ITD 182 (Bom) ITA No. 377 & 378/Del/2023 8 Tiger 4 India Ltd. 4. In this connection, the appellant also places reliance on the judgment of the Hon'ble Supreme Court in the case of CIT v. J.H. Gotla (1985) 156 ITR 323 (SC), K. P. Varghese v. ITO (1981) 131 ITR 597 (SC) and CIT v. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) at page 195 to argue that th…

TIGER 4 INDIA LIMITED,NEW DELHI vs. ACIT, CIRCLE-25(2), DELHI

In the result, the appeals of the assessee are dismissed

ITA 377/DEL/2023[2017-18]Status: HeardITAT Delhi08 Feb 2024AY 2017-18

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

For Appellant: Sh. S. K. Bansal, CAFor Respondent: Sh. Amit Katoch, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(2)Section 36(1)(va)Section 37

SAFAL HOSPITALITY AND MAINTANANCE SERVICE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(2), AHMEDABAD

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

ITA 76/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2015-16

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Vipul Khandhar, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R

Section 143(3)Section 2Section 2(24)Section 28Section 36(1)Section 36(1)(va)Section 43Section 438

…en days of the close of every month pay the same to the Fund by separate Bank drafts or cheques on account of contributions and administrative charge," 1.2 Further, the appellant relied upon the following judgements (a) Fluid Air (India) Ltd Vs. DCIT (1997) 63 ITD 182 (Mumbai) And (b) Madras Radiators & Pressings Ltd Vs. DCIT (1996) 59 ITD 515 (Mad)/(1996) 56 TTJ (Mad) 662 Wherein it has been held that the term "month" has not been defined in the scheme, there is ambiguity regarding interpretation of the words "fifteen days from the close of month appearing in Paragraph 38 of Employees Provident Fund Scheme as…

B4S SOLUTIONS P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-13, NEW DEL;HI

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

ITA 3047/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Advocate

Section 10(34)Section 143(1)Section 154

…I.T.A. No. 3047/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3047/Del/2022 िनधा"रणवष"/Assessment Years: 2018-19 B4S Solutions Pvt. Ltd., DCIT, बनाम CH. No. 206-207, Vs. Ansal Satyam, Central Circle : 13, RDC, Raj Nagar, Ghaziabad. New Delhi. PAN No. AABCB4705D अपीलाथ" / Appellant ""यथ"/ Respondent Shri Akhilesh Kumar, िनधा"रतीक"ओरसे /Assessee by : Advocate; राज"वक"ओरसे / Department by Shri Kanv Bali, : Sr. D. R. 16/11/2023 सुनवाईक"तारीख/ Date of hearing : उ"ोषणाक"ता…

BENSON MOVERS P.LTD,NEW DELHI vs. ACIT, CIRCLE-4(2), NEW DELHI

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

ITA 2710/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Nov 2023AY 2019-20

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Yudhisthir Mehtani

Section 143(1)Section 234ASection 36(1)(va)

…entinel Consultants Pvt. Ltd. Vs. ACIT in ITA. Nos. 7 & 8/Del/2023 dated 12.06.2023, B. L. Kashyap & Sons Ltd. in ITA. No. 2622/Del/2022 dated 18.07.2023 and VVDN Technologies Pvt. Ltd. in ITA. No. 164/Del/2023 dated 4.07.2023, Fluid Air (India) Ltd. Vs. DCIT 63 ITD 182 (Bom). 4. Heard rival submissions, perused the orders of the authorities below. 5. In so far as employees contributions towards PF & ESI it is noticed that the issue as to whether the due date under PF/ESI Acts should be as per the calendar month for which the salary is payable or from the month in which the salary is paid to the employee by the e…

LAL BABU PANDEY,GURGAON vs. ITO,WARD-1(4), GURGAON

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…I.T.A. Nos. 275 & 1232/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A Nos. 275 and 1232/Del/2023 िनधा"रणवष"/ Assessment Years: 2018-19 & 2019-20 Lal Babu Pandey, Income Tax Officer, बनाम C/o. CA, M. R. Sahu, Vs. House No. 651, 1st Floor, Ward : 1 (4) Sector : 10-A, Nr. G.D. Goenka Public School, Gurgaon. Gurgaon, Haryana – 122 001. PAN No. ARFPP9995D अपीलाथ" / Appellant ""यथ" / Respondent Shri M. R. Sahu, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri Om Parkash, Sr. D. R.; : 09/10/2023 स…

LAL BABU PANDEY,GURGAON vs. ITO WARD 1(4), GURGAON

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

MAGNA AUTOMATIONS LIMITED,NEW DELHI vs. DCIT CIRCLE 16(1), NEW DELHI

Appeal is allowed for statistical purpose

ITA 1109/DEL/2023[2019-20]Status: DisposedITAT Delhi13 Oct 2023AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaa.Y. 2019-20

Section 143(1)Section 143(3)Section 36

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER A.Y. 2019-20 M/s Magna Automations Limited, Vs DCIT, Circle-16(1), B-9, Ground Floor, D/S Quarters, New Delhi. West Patel Nagar, New Delhi-110048 PAN- AAACM0255E APPELLANT RESPONDENT Assessee represented by Sh. Yudhister Mehani, CA Department represented by Sh. Alok Bhura, Sr. DR Date of hearing 10.10.2023 13.10.2023 Date of pronouncement O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 16.02.2023, for the assessmen…

DIGNUS SERVICES,NEW DELHI vs. ITO, WARD 29(6), NEW DELHI

In the result, appeals of the assessee are partly allowed as

ITA 117/DEL/2023[2019-20]Status: DisposedITAT Delhi26 Sept 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.116 & 117/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Dignus Services, Ito, Cb-358, 3Rd Floor, Ring Road, Vs. Ward 29(6), Naraina, New Delhi. New Delhi. Pan No Aanfd4934F. अपीलाथ" Appellant ""यथ"/Respondent

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

…lhi Bench in the case of Vigilant Security Placement and Detective Services Pvt. Ltd. Vs. DCIT in ITA No.2740/2022 dated 13.06.2023. Reliance was also placed on the decision of the Mumbai Bench of the Tribunal in the case of Fluid Air (India) Ltd. Vs. DCIT (63 ITD 182). 5. Heard rival submissions, perused the orders of the authorities below. In so far as the PF & ESI contributions in respect of employer are concerned the same are allowable as deduction if they are remitted before due date for filing of return of income. The assessee contends that these contributions were remitted before due date of filing o…

DIGNUS SERVICES,DELHI vs. ITO, WARD 29(6), NEW DELHI

In the result, appeals of the assessee are partly allowed as

ITA 116/DEL/2023[2018-19]Status: DisposedITAT Delhi26 Sept 2023AY 2018-19

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

MR. NARAYANA NIPPANI RAO,MUMBA vs. ADIT, CPC, BANGALORE, KARNATAKA

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

ITA 1600/MUM/2021[2019-20]Status: DisposedITAT Mumbai21 Aug 2023AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Mr. Narayana Nippani Rao Adit, Cpc 22, Revati Nofra Near R. C. Church, Bangalore, Karnataka Vs. Colaba, Mumbai-400 005

For Appellant: Shri Karan VakhariaFor Respondent: Shri Suresh Periasamy

Section 143(1)Section 250Section 36(1)(va)

…ents made within the due date specified under the relevant Acts. The ld. AR relied on the decision of the Tribunal, Madras Bench in the case of Madras Radiators & Pressings Ltd. v. Dy. CIT [1996] 59 ITD 515 (Trib) and Fluid Air (India) Ltd. vs. Dy. CIT [1997] 63 ITD 182 (Mum). 7. The learned Departmental Representative ('ld.DR' for short), on the other hand, controverted the said fact and stated that these issues have already been dealt with by the Hon'ble Apex Court in the case of Checkmate Services P. Ltd. vs. CIT (supra) and also the decision of Hon’ble Madras High Court in the case of Madras Radiators & Pre…

DCIT CIR 6(3), MUMBAI vs. M/S. GRASIM INDUSTRIES LTD., MUMBAI

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 5978/MUM/2004[2003-2004]Status: DisposedITAT Mumbai13 Jun 2023AY 2003-2004

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistry a/wFor Respondent: Dr. Kishore Dhule

Section 142(1)Section 143(3)Section 250Section 43BSection 80Section 80H

…made after the due date and accordingly disallowed the same under section 43B(b) of the Act. 91. The learned CIT(A), vide impugned order, following the decision of the coordinate bench of the Tribunal, Mumbai Bench, in Fluid Air (India) Ltd. v/s DCIT, [1997] 63 ITD 182 (Mum.), directed the AO to allow the claim of the assessee if the payment has been made within 9–22 days of the date of disbursement. Being aggrieved, the Revenue is in appeal before us. 92. Having considered the submissions of both sides and perused the material available on record, we find that the coordinate bench, vide order dated 14/12/2021,…

GRASIM INDUSTRIES LTD.,MUMBAI vs. DCIT RANGE 6(3), MUMBAI

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 4754/MUM/2004[2003-04]Status: DisposedITAT Mumbai13 Jun 2023AY 2003-04

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistry a/wFor Respondent: Dr. Kishore Dhule

Section 142(1)Section 143(3)Section 250Section 43BSection 80Section 80H

VIGILANT SECURITY PLACEMENT & DETECTIVE SERVICES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

In the result, appeal is partly allowed for statistical purposes

ITA 2740/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Jun 2023AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiyaassessment Year: 2019-20 Vigilant Security Placement & Versus Dcit, Circle 16(1), Detective Services Pvt. Ltd., P-23, New Delhi. Old Double Story, Lajpat Nagar-4, New Delhi. Pan: Aaacu0237C (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh. Vivek Vardhan, Sr. DR

Section 143(1)Section 2(24)(x)Section 36(1)(va)

…9, 15.03.2019, 15.04.2019 and 15.05.2019. Thus, it is submitted, there being no delay in making deposits, the disallowance should not have been made. In support of such contention, he relied upon following decisions : (i). Fluid Air (India) vs. DCIT, (1997) 63 ITD 182 (Bom); (ii). Kanoi Paper & Industries Ltd. vs. ACIT (2002) 75 TTJ 448(Cal.) 5. Without prejudice to the aforesaid submission, learned counsel submitted that the present disallowance could not have been made by way of adjustment u/s. 143(1) of the Act. 6. Learned Departmental Representative strongly relied upon the observations of first appellat…

NEW RAMPGREEN TECHNOLOGIES PVT LTD,MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE NFAC., DELHI

In the result Ground No. 4 is also partially allowed for statistical purposes

ITA 3216/MUM/2022[2015-16]Status: DisposedITAT Mumbai15 May 2023AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyalnew Rampgreen Technologies Private Limited F-12, Shilpin Centre, Gd Ambedkar Marg, Wadala, Mumbai-400 031 Pan: Aadcv9341F ...... Appellant Vs. Ito, 7 (2) (4) Room No.807, Old Cgo Building, M.K. Road, Mumbai-400 020 ..... Respondent

For Appellant: Shri Sunil KishanlalSoiFor Respondent: Shri Chetan M. Kacha, Sr. AR

Section 139(1)Section 143Section 143(3)Section 234ASection 271(1)Section 3Section 36(1)Section 36(2)Section 38Section 40A

…260/KOL/1996. Through these citations assessee tried to strengthen its contention w.r.t. due date as per section 38 of the EPF & MP, 1952. We have gone through these case laws and cruxes of these case laws are as under: Fluid Air (India) Ltd. vs. DCIT (1997) 63 ITD 182 “13. Another question to be decided in this case is the determination of ‘due date’ for making payment and for this purpose, we would like to consider the provisions of sections 36(2) and 38 of the Employees’ Provident Fund Scheme, 1952 because there seems to be some ambiguity in those provisions. Section 36(2) reads as under: "Every employer shal…

AROMA AROMATICS & FLAVOURS,NEW DELHI vs. ACIT CIRCLE-28(1), NEW DELHI

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

ITA 1634/DEL/2020[2017-18]Status: DisposedITAT Delhi17 Mar 2023AY 2017-18

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.I.T.A. No. 1634/Del/2020 (A.Y 2017-18)

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

…d drawn our attention to Section 36(2) and 38 of Employees Provident Fund Scheme, 1952. The Ld. Counsel for the Assessee had also relied on following orders of the Tribunal: (i) Fluid Air (India) Ltd. vs. Deputy Commissioner of Income Tax (1997) reported in 63 ITD 182 (Mumbai); (ii) Madras Radiators & Pressings Ltd. vs. Deputy Commissioner of Income Tax (1996) reported in 59 ITD 515 (Mad.); (iii) Kanoi Paper & Industries Ltd. vs. ACIT (2002) reported in 75 TTJ 448 (Cal.). 5. Without prejudice to the above contention, the Ld. Counsel for the Assessee submitted that, in one of the deposits, though the due date wa…

SOLIFLEX PACKAGING PVT. LTD,,TUMKUR vs. ACIT, CPC, BANGALORE

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

ITA 1056/BANG/2022[2020-21]Status: DisposedITAT Bangalore05 Jan 2023AY 2020-21

For Appellant: Shri K. G. Acharya, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department. (DR)

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

…may be sent back to Assessing Officer for the verification for the date of payment of salary to its employees and decided the Soliflex Packaging Private Limited , Tumkur Page 9 of 11 issue in the light of the judgment of Fluid Air (India) Ltd. vs. DCIT (1997) 63 ITD 182 Mumbai 4. The ld.DR relying on the order of the lower authorities & submitted that the CIT(A) has decided the issue on merits and he has relied on several judgments of various High Courts. He also submitted that the addition can be made while processing the return as per sec. 143(1) of the Act. In support of his arguments, he relied on the judgme…

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