Hi-tech India Pvt. Ltd. v. UoI

129 Taxmann 709High Court2003#4913 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.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 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 14bsection 6(3)section 80jjsection 43(b)section 40a(7)section 38section 80jjasection 80jjaasection 80jdoctrine of mergerpermanent account numbersection 199

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

DCIT, Chennai vs. Renault Nissan Technology & Business Centre Indai Private Limited, Kancheepuram

In the result, the appeal of the Revenue in ITA

ITA 187/CHNY/2018[2012-13]Status: DisposedITAT Chennai14 Feb 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. S. Ramakrishnan, CIT
Section 10ASection 143(3)Section 92C

…regard to the addition on account of delay in remittance of EPF/ESI, he allowed the ground of appeal by placing reliance on the ITA Nos.182 & 187/2018 :- 4 -: judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Madras Radiators & Pressing, 129 Taxmann 709, and Co-ordinate Bench decision of Bombay and Chennai Tribunal in the case of CIT vs.Ghate Patil Transport Ltd (ITA No.1002/2012 & 1034/2012) and DSM Soft Pvt Ltd vs. ACIT, ITA No.11 & 12/Mds/2010. With regard to the claim for foreign tax paid the issue was set aside to the Assessing Officer for due verification. Aggrieved by that part of…

Renault Nissan Technology & Business Centre Indai Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeal of the Revenue in ITA

ITA 182/CHNY/2018[2012-13]Status: DisposedITAT Chennai14 Feb 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. S. Ramakrishnan, CIT
Section 10ASection 143(3)Section 92C

…regard to the addition on account of delay in remittance of EPF/ESI, he allowed the ground of appeal by placing reliance on the ITA Nos.182 & 187/2018 :- 4 -: judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Madras Radiators & Pressing, 129 Taxmann 709, and Co-ordinate Bench decision of Bombay and Chennai Tribunal in the case of CIT vs.Ghate Patil Transport Ltd (ITA No.1002/2012 & 1034/2012) and DSM Soft Pvt Ltd vs. ACIT, ITA No.11 & 12/Mds/2010. With regard to the claim for foreign tax paid the issue was set aside to the Assessing Officer for due verification. Aggrieved by that part of…

ACIT Corporate Circle 5(2), Chennai vs. R P Telebuy Skyshop Private Limited, Chennai

In the result, appeal of the Revenue is dismissed

ITA 2595/CHNY/2017[2014-15]Status: DisposedITAT Chennai09 Jul 2018AY 2014-15

Bench: Shri Abraham P.George & Shri George Mathan

For Respondent: Shri. M. Veerabathran
Section 2(24)(x)Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.2595/CHNY/2017 "नधा"रण वष" /Assessment year : 2014-2015. The Assistant Commissioner Vs. M/s. R P Telebuy Skyshop of Income Tax, Private Limited, Tower B, 5th floor, Corporate Circle 5 (2) Chennai 600 034. India Land Tech Park, No.14, 3rd Main Road, Ambattur, Chennai 600 058. [PAN AADCR 4633C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri.…

ACIT Corporate Circle 5(2), Chennai vs. Preludesys India Limited, Chennai

In the result, appeal of the Revenue is dismissed

ITA 2594/CHNY/2017[2014-15]Status: DisposedITAT Chennai09 Jul 2018AY 2014-15

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Shri. M. Veerabathran
Section 2(24)(x)Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘बी’’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या"यक सद"य के सम" BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.2594/CHNY/2017 "नधा"रण वष" /Assessment year : 2014-2015. The Assistant Commissioner Vs. Preludesys India Ltd, of Income Tax, Old No.D-12, New No.3/A3, Corporate Circle 5 (2) First Cross Road, Chennai 600 034. SIPCO IT Park, Siruseri, Kancheepuram, Chennai 603 103. [PAN AABCP 7252K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. R.V. Aroon…