How many judgments cite Hi-tech India Pvt. Ltd. v. UoI?

24 judgments on BharatTax cite Hi-tech India Pvt. Ltd. v. UoI (129 Taxmann 709), spanning 2018 to 2024.

Hi-tech India Pvt. Ltd. v. UoI

129 Taxmann 709High Court2003#4921 most cited

What is Hi-tech India Pvt. Ltd. v. UoI authority for?

The employer's responsibility for timely payment of employees' contribution to provident fund remains even if wages are paid in the succeeding month. Belated remittance of employees' contribution to the provident fund is not eligible for deduction under Section 36(1)(va) of the Income Tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

Hi-tech India Pvt. Ltd. v. UoI · Section 36(1)(va) · Section 43B · employees' contribution to provident fund · delayed remittance · deduction

Also reported as

227 ITR 446

Issues it is cited on

section 14b section 6(3)section 80jj section 43(b)section 40a(7)section 38 section 80jja section 80jjaa section 80j doctrine of merger permanent account number section 199

Judgments citing Hi-tech India Pvt. Ltd. v. UoI

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…) Ltd. vs. CIT : 291 CTR 557 (All.)  Pr. CIT vs. Rajasthan State Beverages Corpn. Ltd. 250 Taxman 32 (Raj) – Revenue’s SLP dismissed – reported @ 250 Taxman 16 (SC)  CIT v. Lakhani Rubber Works: 326 ITR 415 (P&H)  Hitech India (P.) Ltd. vs. Union of India: 227 ITR 446 (AP) 82. It is pertinent to note that there has also been an Internal Circulation dated 10th September 2018 from the office of Pr. DGIT (Legal and Research) suggesting withdrawal of Departmental SLPs on this issue since the Hon’ble Supreme Court has dismissed the SLP filed by the Revenue in the case of Rajasthan State Beverages Corpn. Ltd.: 250 T…

STELLAR REFRACTORIES PRIVATE LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

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

ITA 420/NAG/2022[2020-21]Status: DisposedITAT Nagpur06 Jun 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay Y. Marathe

Section 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.420/Nag./2022 (Assessment Year : 2020–21) Stellar Refractories Pvt. Ltd. S–3/S–4, Ashoka Residency North Ambazari Road, Dharampeth Extn. ……………. Appellant Shivaji Nagar, Nagpur 440 010 PAN – AAICS4249Q v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–1, Nagpur Assessee by : Shri Rajesh Loya Revenue by : Shri Abhay Y. Marathe Date of Hearing – 06/06/2024 Date of Order – 06/06/2024 O R D E R PER K.M. ROY, A.M. The instant appeal has been preferred by the ass…

PHOENIX UDYOG PVT. LTD.,NEW DELHI vs. D.C.I.T., CIRCLE-1(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands dismissed

ITA 39/KOL/2023[2015-2016]Status: DisposedITAT Kolkata18 Oct 2023AY 2015-2016

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.39/Kol/2023 Assessment Year: 2015-16 Phoenix Udyog Pvt. Ltd.……….....................................……………....Appellant 9, Vishal Market, West Mukherjee Nagar, New Delhi-110009. [Pan: Aaccp4046N] Vs. Dcit, Circle-1(1), Kolkata.......…..........................................…..…..... Respondent Appearances By: Shri S. M. Surana, Ar, Appeared On Behalf Of The Appellant. Shri Ankur Goyal, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 18, 2023 Date Of Pronouncing The Order : October 18, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.12.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…I.T.A. No.39/Kol/2023 Assessment Year: 2015-16 Phoenix Udyog Pvt. Ltd आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल लेखा सद"य के सम" , Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.39/Kol/2023 Assessment Year: 2015-16 Phoenix Udyog Pvt. Ltd.……….....................................……………....Appellant 9, Vishal Market, West Mukherjee Nagar, New Delhi-110009. [PAN: AACCP4046N] vs. DCIT, Circle-1(1), Kolkata.......…..........................................…..…....…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Mr. Narayana Nippani Rao ADIT, CPC 22, Revati Nofra Near R. C. Church, Bangalore, Karnataka Vs. Colaba, Mumbai-400 005 PAN/GIR No. AADPR 8507 L (Appellant) : (Respondent) Assessee by : Shri Karan Vakharia Revenue by : Shri Suresh Periasamy Date of Hearing : 29.05.2023 Date of Pronouncement : 21.08.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Facel…

MICROVIEWS INFOSYSTEMS PVT. LTD,KOLKATA vs. D.C.I.T., WARD-9(1), KOLKATA, KOLKATA

ITA 642/KOL/2022[2019-2020]Status: DisposedITAT Kolkata27 Jun 2023AY 2019-2020

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.642/Kol/2022 Assessment Year: 2019-20 Microviews Infosystems Pvt. Ltd. ………...................................……Appellant 148A, Cit Road, Scheme-Vim, Kolkata-700054. [Pan: Aafcm0646L] Vs. Dcit, Circle-9(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri S. M. Surana & Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May11, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यकसद"य"वारा/ Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.09.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…I.T.A No.642/Kol/2022 Assessment year: 2019-20 Microviews Infosystems Pvt. Ltd आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरडलेखा सद"य के सम" , Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.642/Kol/2022 Assessment year: 2019-20 Microviews Infosystems Pvt. Ltd. ………...................................……Appellant 148A, CIT Road, Scheme-VIM, Kolkata-700054. [PAN: AAFCM0646L] vs. DCIT, Circle-9(1), Kolkata….…….............……........……...…..…..Respondent Appearances by: Shri S. M.…

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

ITA 257/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Jun 2023AY 2019-20

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri. Nitesh Joshi, ARFor Respondent: Ms. Agnes P. Thomas, DR

Section 115JSection 143(1)Section 143(3)Section 40Section 40A(7)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 257/MUM/2023 (Assessment Year 2019-20) AO, National E-Assessment Calibehr Business Support Centre/ ACIT Cir Services Pvt.Ltd. 1(2)(1)Mumbai Ground Floor, Shah National E-Assessment Vs. Industrial Estate, Saki Centre Delhi/ Aayakar Vihar Road, Andheri East, Bhavan, Maharishi Karve Mumbai-400072 marg, Mumbai-400020 (Appellant) (Respondent) PAN No. AADCP9748A Assessee by : Shri. Nitesh Joshi, AR Revenue by : Ms. Agnes P. Thomas, DR Date of hearing: 12.06.2023 26.06.2023 Date of pronounceme…

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

ITA 256/MUM/2023[2020-21]Status: DisposedITAT Mumbai26 Jun 2023AY 2020-21

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri. Nitesh Joshi, ARFor Respondent: Ms. Agnes P. Thomas, DR

Section 115JSection 143(1)Section 143(3)Section 40Section 40A(7)Section 43

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

ITA 3227/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Jun 2023AY 2018-19

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri. Nitesh Joshi, ARFor Respondent: Ms. Agnes P. Thomas, DR

Section 115JSection 143(1)Section 143(3)Section 40Section 40A(7)Section 43

LIOYD HEALTHCARE PVT LTD,MUMBAI vs. DCIT (CPC) BANGALORE, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2342/MUM/2022[2018-19]Status: DisposedITAT Mumbai23 Feb 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri S Rifaur Rahman () Lloyd Healthcare Pvt Ltd Vs Dcit (Cpc), Bangalore Unit No.3A, Wing B, 2Nd Floor Aayakar Bhavan, Mumbai- Times Square, Marol 400 020 Andheri Kurla Road Andheri East, Mumbai-400 059 Pan : Aaccl1129L Appellant Respondent

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

…ned under section 36(1)(va) and section 43B(b) and the decision rendered by the Hon’ble Supreme Court in case of Alom Extrusions (2009) 319 ITR 306 (SC), decision rendered by Hon’ble High Court of Andhra Pradesh in case of Hitech (India) (P) Ltd vs UOI (1997) 227 ITR 446 (AP); decision rendered by Hon’ble Gujarat High Court in case of CIT VS Gujarat State Road Transport Corporation (2014) 41 taxmann.com 100/366 ITR 170 / 223; and decision rendered by Hon’Kerala High Court in case of CIT vs Merchem Ltd (2015) 61 taxmann.com 119 and reached the conclusion that Assessee is not entitled for deduction on account of de…

MORAL PHARMACEUTICALS (P) LTD,MUMBAI vs. DCIT-3,LUCKNOW-NEW/DCIT,CPC,, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 136/LKW/2022[2018-19]Status: DisposedITAT Lucknow04 Aug 2022AY 2018-19

Bench: Shri T.S. Kapoor

Section 143(1)Section 143(3)Section 36(1)(va)Section 37(1)Section 43BSection 44A

…llahabad High Court in the case of Sagun Foundry (P.) Ltd. (Supra) which is binding on the authorities within the jurisdiction of the said Court, the decision of Hon'ble Andhra Pradesh High Court in the case of Hitech India (P). Ltd. Vs. Union of India (1997) 227 ITR 446 relied by the Ld. CIT(A) for confirming the disallowance of Rs. 8,76,505/- is not applicable.” I.T.A. No.136/Lkw/2022 Assessment year: 2018-19 3 2. During the course of hearing, ld. counsel for the assessee submitted that he will not press Ground No.1, 2 and 6, therefore, the same may be dismissed as not pressed. Learned counsel for the assessee…

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

ABHAY SHRIVASTVA,FARIDABAD vs. DCIT, CPC, BENGALURUR

In the result, the appeal of the assessee is allowed

ITA 1289/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Dec 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Abhay Shrivastva, Vs Dcit, 501, Sears Vth Floor, Sector-86, Cpc, Faridabad, Haryana-121007. Bengaluru. Pan-Bgjps08499B Appellant Respondent Appellant By Sh. Gurjit Singh, Ca Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 28.12.2021 Date Of Pronouncement 28.12.2021

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Abhay Shrivastva, vs DCIT, 501, Sears Vth Floor, Sector-86, CPC, Faridabad, Haryana-121007. Bengaluru. PAN-BGJPS08499B APPELLANT RESPONDENT Appellant by Sh. Gurjit Singh, CA Respondent by Sh. Om Prakash, Sr.DR Date of Hearing 28.12.2021 Date of Pronouncement 28.12.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. National Faceless Appeal Centre (“NFAC”), Delhi dated…

NIKHIL MOHINE,PARASIA vs. COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…stitution. In any case, the same concerned s. 43B, and had nothing to do with interpreting s. 2(24)(x) or s. 36(1)(va). In fact, the constitutionality of both, the provisos to sec. 43B and sec. 36(1)(va), stand upheld in Hitech (India) (P.) Ltd. v. UoI [1992] 227 ITR 446 (AP). In fact, one of the arguments assumed in the challenge thereto (by way of writ petition), which though did not find favour with the Hon’ble Court, was that sec. 43B is discriminatory insofar as it places the sums specified in cl. (b) thereof on a footing different from those in other clauses 14 ITA Nos. 37& 38/Jab/2021 (AY 2018-19& 2019-20…

NIKHIL MOHINE,CHHINDWARA vs. DCIT, CPC, BENGULURU

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

EVERESTIMS TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. DCIT, CPC, BANGALORE

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

ITA 408/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

EVERESTIMS TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. DCIT, CPC, BANGALORE

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

ITA 407/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

ASPIRATION ADVERTISING PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CENTRE, BANGALORE

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

ITA 341/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…

ASPIRATION ADVERTISING PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CENTRE, BANGALORE

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

ITA 340/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 Oct 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

TAMIL NADU CEMENTS CORPORATION LIMITED,CHENNAI vs. ITO CORPORATE WARD 3(1), CHENNAI

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

ITA 830/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri S. Jayaramanआयकर अपील सं./Ita No.830/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14

For Appellant: Mr.I.Dinesh, AdvFor Respondent: Mr.Abani Kanta Nayak, CIT

Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी एस. जयरामन, लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.830/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14 M/s.Tamil Nadu Cements Corp. Ltd., Vs. The Income Tax Officer, No.735, LLA Building, Corporate Ward-3(1), Anna Salai, Chennai. Chennai-600 005. [PAN: AABCT 1819 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.I.Dinesh, Adv. ""यथ" क" ओर से /Respondent by : Mr.Abani Kanta N…

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)

…of belated remittance into Government Account, not conforming to the due dates as per relevant Acts. 4.2 The ld CIT(A) failed to note that as per the decision of the jurisdictional High Court in the case of CIT Vs Madras Radiators and Pressing Limited (2003) 129 Taxmann 709, the employees’ contribution received by the employer :- 4 -: would be income in his hands and that would be allowed as permissible deduction under clause (va) of Sec.36(1) in computing the business income u/s 28, provided the assessee credits the same to the relevant fund as per the due dates specified. 4.3 The ld CIT(A) ought to have note…

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