Hunsur Plywood Works Ltd. v. Deputy Commissioner of Income-Tax

54 ITD 394Income Tax Appellate Tribunal1995#25222 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115-OSection 143(3)Section 194CSection 194JSection 36(1)(va)Section 36(1)(viia)Section 40(a)(ia)Section 115-P

Issues it is cited on

section 115prectification u/s 154section 36(1)(viia)domestic companydividend distribution taxsection 194jsection 156section 194csection 2(24)(x)reasoned ordersection 36(1)(va)section 44ab

Judgments citing Hunsur Plywood Works Ltd. v. Deputy Commissioner of Income-Tax

Raiganj Central Co-Operative Bank Ltd., Uttar Dinajpur vs. D.C.I.T., Circle - 2(1), Jalpaiguri

In the result, the appeal for A

ITA 1923/KOL/2024[2014-2015]Status: DisposedITAT Kolkata23 May 2025AY 2014-2015

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

…se amounts deposited within the grace period of the relevant Act ought to have been allowed as a deduction u/s 36(1)(va) of the Act. The assessee has relied upon the decision in the case of Hunsur Plywood Works Ltd. vs Deputy Commissioner of Income-Tax (1995) 54 ITD 394 (Bang-Trib) dated on 21st March, 1995 wherein the Hon'ble Tribunal has held: "Hence, we ultimately hold that from practical point of view, the five days' period of grace after 15th of the succeeding month is to be considered merely as an extension of the early 15 days and all the consequences of making payment within the said 15 days should be con…

Raiganj Central Co-Operative Bank Ltd., Uttar Dinajpur vs. A.C.I.T., Circle - 2(2), Jalpaiguri

In the result, the appeal for A

ITA 1887/KOL/2024[2017-2018]Status: DisposedITAT Kolkata23 May 2025AY 2017-2018

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

…se amounts deposited within the grace period of the relevant Act ought to have been allowed as a deduction u/s 36(1)(va) of the Act. The assessee has relied upon the decision in the case of Hunsur Plywood Works Ltd. vs Deputy Commissioner of Income-Tax (1995) 54 ITD 394 (Bang-Trib) dated on 21st March, 1995 wherein the Hon'ble Tribunal has held: "Hence, we ultimately hold that from practical point of view, the five days' period of grace after 15th of the succeeding month is to be considered merely as an extension of the early 15 days and all the consequences of making payment within the said 15 days should be con…

Raiganj Central Co-Operative Bank Ltd., Uttar Dinajpur vs. D.C.I.T., Circle - 2(2), Jalpaiguri

In the result, the appeal for A

ITA 1886/KOL/2024[2015-2016]Status: DisposedITAT Kolkata23 May 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 143(3)Section 156Section 250Section 40

…se amounts deposited within the grace period of the relevant Act ought to have been allowed as a deduction u/s 36(1)(va) of the Act. The assessee has relied upon the decision in the case of Hunsur Plywood Works Ltd. vs Deputy Commissioner of Income-Tax (1995) 54 ITD 394 (Bang-Trib) dated on 21st March, 1995 wherein the Hon'ble Tribunal has held: "Hence, we ultimately hold that from practical point of view, the five days' period of grace after 15th of the succeeding month is to be considered merely as an extension of the early 15 days and all the consequences of making payment within the said 15 days should be con…

Hunsur Plywood Works Ltd. v. Deputy Commissioner of Income-Tax (54 ITD 394) — Cited in 3 Judgments | BharatTax