Harrisons Malayalam Ltd. v. CIT

145 Taxmann.com 608Supreme Court of India2022#4966 most cited

What is Harrisons Malayalam Ltd. v. CIT authority for?

An assessee-employer is not eligible for deduction under section 36(1)(va) if they fail to pay the employees' contribution towards EPF and ESI by the due date prescribed in the respective Acts.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Harrisons Malayalam Ltd. · CIT · section 36(1)(va) · employees' contribution · EPF · ESI · deduction not allowable · due date · SC decision

Also reported as

291 Taxmann 196449 ITR 391

Sections most often in play

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

Issues it is cited on

section 40a(9)section 40a(7)section 40(b)section 143(1)(a)(iv)section 2(c)section 36(1)(v)section 10aasection 2(24)(x)cost plus methodsection 10ainterest u/s 234csection 2(24)

Judgments citing Harrisons Malayalam Ltd. v. CIT

New Vision Softeocom & Consultabcy P Ltd, Bhopal vs. The DCIT/ACIT 3(1), Bhopal

In the result, the appeal of the assessee is dismissed

ITA 203/IND/2021[2019-20]Status: DisposedITAT Indore22 Feb 2023AY 2019-20

Bench: The Last Date Of Filing The Income Tax Return U/S 139(1) Of The Act As Required By Section 43B(B) For Allowability Of Deduction On Actual Payment Basis.

For Appellant: Shri Aditya & Ajay Chhajad, A.RFor Respondent: Shri P.K. Mishra, CIT-D.R
Section 139(1)Section 143Section 234ASection 250Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2019-20 New Vision Softcom & CIT(A) Consultancy Pvt. Ltd. /National Faceless Appeal E-7 LIG 369, Arera Vs Centre (NFAC), Colony, Bhopal-462016 New Delhi PAN: AABCN9536E (Respondent) (Appellant) Assessee by: Shri Aditya & Ajay Chhajad, A.R. Revenue by: Shri P.K. Mishra, CIT-D.R. Date of hearing : 12-12-2022 Date of pronouncement : 22 -02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This ass…

Kwality Motel Shiraz, Bhopal vs. Asst Director of Income Tax CPC, Delhi

In the result, the appeal of the assessee is dismissed

ITA 187/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

For Appellant: Shri Manoj Fadnis, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 143(1)Section 2Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2019-20 Kwality Motel Shiraz 1, The Asst. Director of Shivaji Nagar, Income Tax, CPC, Indore Bhopal-462021 Vs (Respondent) PAN: AABFK1295Q (Appellant) Assessee by: Shri Manoj Fadnis, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 31-01-2023 Date of pronouncement : 22 -02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order…

Prashanti Engineering Works P Ltd, Pithampur vs. The Asst.DCIT, CPC, Bangaluru

In the result, the appeal of the assessee is dismissed

ITA 171/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: The Due Date Of Filing Of Return Under Section 139(1).

For Appellant: Shri Ashish Goyal &For Respondent: Shri Ashish Porwal, Sr. D.R
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2019-20 Prashanti Engineering The Asst. Director of Works (P) Ltd. Plot No. Income Tax, CPC, 60A, Industrial Area No. Vs Bangalore 1, Pithampur- (Respondent) 454775(M.P.) PAN: AABCP8080B (Appellant) Assessee by: Shri Ashish Goyal & Shri N.D. Patwa, A.Rs. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 31-01-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL M…