Geekay Security Services Private Limited v. DCIT

101 Taxmann.com 192High Court2019#4945 most cited

What is Geekay Security Services Private Limited v. DCIT authority for?

Deduction for employee's contribution to PF/ESI under section 36(1)(va) is allowable if paid after the due date under the respective act but before the due date of filing the income tax return.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Also referred to as

Geekay Security Services Private Limited vs DCIT · section 36(1)(va) · section 43B · employee's contribution · PF · ESI · deduction · due date of return filing

Issues it is cited on

section 2(24)(x)section 2(24)section 43bsection 36(1)(va)section 36(1)section 43section 36section 139(1)section 139section 13prescribedsection 250

Judgments citing Geekay Security Services Private Limited v. DCIT

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER HEARD THROUGH VIDEO CONFERENCING आयकर अपील सं./ITA No.2885/Chny/2017 "नधा"रण वष" /Assessment Year: 2013-14 The Deputy Commissioner M/s. Repco Home Finance v. Pvt. Ltd., of Income Tax, 33, North Usman Road, Corporate Circle-5(1), T.Nagar, Chennai-600034 Chennai – 600 017. [PAN: AAACR 0209 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) Shri ARV Sreenivasan, अपीलाथ" क" ओर से/…

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

In the result , appeal of the assessee in ITA no

ITA 215/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Mar 2019AY 2014-15

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel Acit 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai V. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ Pan: Aaafh0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Vijay Kumar S. Biyani Revenue By: Shri. Manoj Kumar Singh (Dr) सुनवाई की तारीख /Date Of Hearing : 24.01.2019 घोषणा की तारीख /Date Of Pronouncement : 15.03.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 214 & 215/Mum/2018, Are Directed Against Common Appellate Order Dated 23.10.2017 In Appeal No. Cit(A)-33/Rg.21/260/2016-17 & 846/2016- 17, Passed By Learned Commissioner Of Income Tax (Appeals)-33, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Two Separate Assessment Order(S) Dated 03.03.2016 & 28.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) Both U/S 143(3) Of The Income-Tax

For Appellant: Shri. Vijay Kumar S. BiyaniFor Respondent: Shri. Manoj Kumar Singh (DR)
Section 139(1)Section 143(3)Section 2(24)(x)Section 36

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel ACIT 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai v. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ PAN: AAAFH0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Vijay Kumar S. Biyani Revenue by: Shri. Manoj Kumar Singh (DR) सुनवाई की…

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

In the result , appeal of the assessee in ITA no

ITA 214/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Mar 2019AY 2013-14

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel Acit 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai V. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ Pan: Aaafh0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Vijay Kumar S. Biyani Revenue By: Shri. Manoj Kumar Singh (Dr) सुनवाई की तारीख /Date Of Hearing : 24.01.2019 घोषणा की तारीख /Date Of Pronouncement : 15.03.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 214 & 215/Mum/2018, Are Directed Against Common Appellate Order Dated 23.10.2017 In Appeal No. Cit(A)-33/Rg.21/260/2016-17 & 846/2016- 17, Passed By Learned Commissioner Of Income Tax (Appeals)-33, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Two Separate Assessment Order(S) Dated 03.03.2016 & 28.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) Both U/S 143(3) Of The Income-Tax

For Appellant: Shri. Vijay Kumar S. BiyaniFor Respondent: Shri. Manoj Kumar Singh (DR)
Section 139(1)Section 143(3)Section 2(24)(x)Section 36

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel ACIT 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai v. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ PAN: AAAFH0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Vijay Kumar S. Biyani Revenue by: Shri. Manoj Kumar Singh (DR) सुनवाई की…