Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd.

269 ITR 285High Court2004#548 most cited

What is Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. authority for?

Employee contributions towards ESI and PF are allowable as a deduction if paid by the due date for filing the income tax return, even if paid after the statutory due dates prescribed under the respective ESI/PF Acts.

176

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Also referred to as

CIT v. Jairam & Sons · 269 ITR 285 · ESI contribution deduction · PF contribution deduction · employee contributions · Section 36(1)(va) · Section 43B · due date for payment · income tax return due date · allowability of deduction

Judgments citing Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd.

Genesis Trot, Jalandhar vs. Income Tax Officer Ward -1 (1), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 91/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…15] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

Shrimati Sneh Lata, Darbar Feed Mills, Jalandhar vs. Income Tax Officer Ward-3(2), Jalandhar

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

ITA 19/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Raga Motors Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 126/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri J.S. Bhasin,AdvocateFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Raghu Exports ( India ) Private Limited, Jalandhar vs. Deputy Commissoner of Incme Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 125/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…15] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

Raghu Exports ( India) Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 124/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19
For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…15] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

Lakshmi Handicrafts, Jalandhar City vs. Asst. CPC / Income Tax Officer Ward-3 (4), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 112/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…15] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

Shri Suman Sharma Prop. M/S Laxmi Enterprises, Kaputhala vs. Asst. CPC/ Income Tax Offcier Ward-2, Kaputhala

In the result, both the appeals of the assessees are allowed

ITA 111/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…15] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

M/S Nagory India, Jalandhar vs. Assistant Commissioner of Income Tax Circle-II, Jalanadhar

In the result, both the appeals of the assessees are allowed

ITA 103/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…15] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

M/S Paras Valves Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle.II, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 102/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…15] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

Shri Inderjit Bajaj, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 80/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: The Due Date Of Filing The Return Of Income; B) Amendment Made By Finance Act, 2021 In Section 36(Va) & Section 43B Is Not Retrospective But Is Prospective Applicable W.E.F. A.Y. 2021-22. 2. That The Ld. Cit(A) Erred In Confirming The Addition Of Rs. 48,99,708/- Made By The Ao Representing Delay In Remittance Of Employees Contribution Towards Provident Fund & Esi Disregarding The Various Decisions Of The Jurisdictional Hon'Ble Itat, Amritsar & Hon'Ble Punjab & Haryana High Court Relied Upon By The Assessee Which Are Binding On The Ld. Cit(A).

For Appellant: Shri Ashwani Mittal, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the riv…

M/S P. Ram Chand & Company, Jalandhar vs. Deputy/ Asssistanat Comissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 79/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat,CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the riv…

M/S Balson Engineers, Jalandhar vs. Income Tax Officer Ward-1 (1), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 78/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)

…378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

M/S Perfect Polymers, Jalandhar vs. Income Tax Officer Ward 1 (3), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 77/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)

…378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

Zephyrsun Electro Mech Private Limited, Jaisalmer vs. Income Tax Officer, Jaisalmer

In the result, the appeal of the assessee is allowed

ITA 92/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
For Appellant: Shri Manish Vyas, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143Section 143(1)Section 250Section 36Section 36(1)(va)

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Historic Resort Hotels Pvt. Ltd., Udaipur vs. ACIT/DCIT, Circle-1, Udaipur

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

ITA 91/JODH/2021[2018-19]Status: DisposedITAT Jodhpur08 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Of The Return.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36Section 36(1)(va)Section 43

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Arpit Gulecha, Jodhpur vs. DCIT, CPC/ITO, Ward-1(1), Jodhpur

In the result, the appeal of the assessee is allowed

ITA 87/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
For Appellant: Smt. Raksha Birla, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

Country Art and Craft LLP, Jodhpur vs. ACIT, Circle-1, Jodhpur

In the result, the appeal of the assessee is allowed

ITA 85/JODH/2021[2015-16]Status: DisposedITAT Jodhpur08 Nov 2021AY 2015-16
For Appellant: ShriRajendra Jain, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36(1)(va)

…[2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the r…

M/S Rampa Motor, Jalandhar vs. Income Tax Officer Ward-3 (5), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 76/ASR/2021[2018-19]Status: DisposedITAT Amritsar08 Nov 2021AY 2018-19
For Appellant: Shri Sandeep Vigh, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143Section 143(1)Section 36(1)(va)

…378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…

M/S Jalandhar Leather ( India) Private Limited, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 75/ASR/2021[2019-20]Status: DisposedITAT Amritsar08 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)

…15] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Puja Enterprises, Jalandhar vs. Income Tax Officer Ward-1(3), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 73/ASR/2021[2018-19]Status: DisposedITAT Amritsar08 Nov 2021AY 2018-19
For Appellant: Shri Sandeep Vigh, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143Section 143(1)Section 36(1)(va)

…378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the…