How many judgments cite Foundry (P.) Ltd. v. CIT?

64 judgments on BharatTax cite Foundry (P.) Ltd. v. CIT (78 Taxmann.com 47), spanning 2018 to 2025.

Which sections of the Income Tax Act does Foundry (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 43B, Section 143(3), Section 139, Section 143(1), Section 2(24)(x).

Foundry (P.) Ltd. v. CIT

78 Taxmann.com 47High Court2017#1770 most cited

What is Foundry (P.) Ltd. v. CIT authority for?

An employer can claim deduction for employee contributions to provident fund or ESI under Section 36(1)(va) if these sums are deposited on or before the due date for filing the income tax return under Section 139, extending the benefit of Section 43B to such payments.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2018 to 2025.

Also referred to as

Foundry (P.) Ltd. v. CIT · 78 Taxmann.com 47 · Section 36(1)(va) deduction · Section 43B applicability · employee contribution due date · ESI payment deduction · provident fund deposit · Section 2(24)(x) income · Section 139 return filing

Sections most often in play

Section 36(1)(va)Section 43B Section 143(3)Section 139 Section 143(1)Section 2(24)(x)Section 250 Section 40A(7)

Issues it is cited on

section 143(1)(a)(iii)section 143(1)(a)(i)processing under section 143(1)section 143(1)(a)(iv)section 34(1)(iv)section 43b(b)section 34(1)section 2(24)(x)section 36(1)(iv)section 10aa section 36(1)(va)section 43b

Judgments citing Foundry (P.) Ltd. v. CIT

Natraj Dal Mill, Indore vs. ACIT 5 (1), Indore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 153/IND/2021[2019-20]Status: DisposedITAT Indore06 Dec 2021AY 2019-20

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2019-20 Natraj Dal Mill ACIT 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. AADFN3699P Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Shri Amit Soni, Sr.DR Assessment Year:2011-12 Shri Ashok Somani Dy. CIT, PS, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AGTPS5575R Appellant by S/Shri Anil Kamal Garg & Arpit Gour, ARs Respondent by Shri Amit Soni, Sr.DR Date of Hea…

Shri Ashok Somani, Indore vs. The Dy CIT, Ps, Bangalore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 131/IND/2021[2018-19]Status: DisposedITAT Indore06 Dec 2021AY 2018-19

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

Aruna Devi, Muzaffarnagar vs. DCIT, Circle-1, Muzaffarnagar

In the result, the appeal of the assessee is allowed

ITA 5412/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Nov 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri K. Narasimha Charyassessment Year: 2015-16

For Appellant: Sh. Sanjeev Sapra, AdvFor Respondent: Sh. Padampani Bora, Sr. DR

Section 133ASection 143(3)Section 154Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2015-16 Aruna Devi, vs. DCIT, Circle 1, C/o O.P. Sapra & Associates, Muzaffarnagar. Friends Colony, New Delhi. PAN : ABWPD9524H (Appellant) (Respondent) Appellant by : Sh. Sanjeev Sapra, Adv. Respondent by: Sh. Padampani Bora, Sr. DR Date of hearing: 10.11.2021 Date of order : 30.11.2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 20.06.2018 passed by the learned Commissioner of Income Tax (Appeals), Muzaffarnagar (“Ld. CIT(A)”)…

Adroit Management Consultants Private Limited, Secunderabad vs. Income Tax Officer, Ward-1(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1044/HYD/2017[2013-14]Status: DisposedITAT Hyderabad23 May 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 Adroit Management Consultants Vs. Income-Tax Officer, Ward – Pvt. Ltd., Secunderabad 1(1), Hyderabad. Pan – Aahca2632C (Appellant) (Respondent)

For Appellant: Shri A. SrinivasFor Respondent: Shri K. Srinivas Reddy

Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 2Section 2(24)(x)Section 263Section 36(1)(va)Section 4

…ovisions of section 36(1)(va) to disallow ESI & PF payments. We have carefully gone through the section 36(1)(va) with section 2(24)(x) and also gone through decision of the Hon’ble High Court of Allahabad in the case of Sagun Foundry (P) Ltd. Vs. CIT, [2017] 78 Taxmann.com 47 (All.) wherein the Hon’ble Court has observed as under: Section 36(1)(va) permits deductions in respect to relevant fund of employees. ■ Section 43B permits deductions otherwise allowable under the Income-tax Act in case any sum payable by the assessee is paid actually before the date of filing of return under section 139 and carves out an…