How many judgments cite Kamal Textiles v. ITO?

18 judgments on BharatTax cite Kamal Textiles v. ITO (59 Taxmann 555), spanning 2022 to 2024.

Which sections of the Income Tax Act does Kamal Textiles v. ITO come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(1), Section 154, Section 90, Section 145A, Section 234C.

Kamal Textiles v. ITO

59 Taxmann 555High Court1991#6394 most cited

What is Kamal Textiles v. ITO authority for?

The issue of whether the employer's contribution to employee welfare funds can be claimed as a deduction is a recurring point of contention, with various benches referencing Kamal Textiles v. ITO in the context of amendments to Section 43B and Section 36(1)(va) by the Finance Act, 2021.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Also referred to as

Kamal Textiles v. ITO · Section 43B · Section 36(1)(va) · Finance Act 2021 · employer's contribution · employee welfare fund · deduction · assessment procedure

Sections most often in play

Section 139(1)Section 143(1)Section 154 Section 90 Section 145A Section 234C Section 244A Section 80HHC

Issues it is cited on

section 154 section 143(1)section 143 company section 14 section 143(3)india

Judgments citing Kamal Textiles v. ITO

Prukalpa Sankar, Bangalore vs. Income Tax Officer, Ward 5(3)(5), Bengaluru

Appeal of the assessee is allowed for statistical purposes

ITA 2100/BANG/2024[2019-20]Status: DisposedITAT Bangalore16 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Karanjot Singh K & Devashish JainFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2099 & 2100/Bang/2024 Assessment Years : 2018-19 & 2019-20 Prukalpa Sankar, Vs. The Income Tax Officer, #892, Swiss Town, Sadahalli, Ward – 5(3)(5), Bengaluru. Bangalore – 562 110. PAN – FATPS 8987 Q . APPELLANT RESPONDENT Assessee by : Shri Karanjot Singh K & Devashish Jain, Advocates Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 05.12.2024 Date of Pronouncement : 16.12.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: Thi…

Prukalpa Sankar, Bangalore vs. Income Tax Officer, Ward 5(3)(5), Bengaluru

Appeal of the assessee is allowed for statistical purposes

ITA 2099/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Karanjot Singh K & Devashish JainFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 90

M/S. Kluber Lubrication India Private Limited, Bangalore vs. Pr. Commissioner of Income-Tax, Circle-4(1)(1), Bangalore

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

ITA 765/BANG/2023[2019-20]Status: DisposedITAT Bangalore26 Jul 2024AY 2019-20

Bench: Shri George George K & Shri Waseem Ahmedassessment Years: 2019-20

For Appellant: Shri Karanjot Singh, Shri Devashish Jain & ShriFor Respondent: Shri Subramanian S, JCIT (DR)

Section 143(1)Section 154Section 234CSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Years: 2019-20 M/s Kluber Lubrication India Pvt. Ltd., Vs. The Dy. Commissioner of 3rd Floor, Silver Jubilee Block, 3rd Cross Income Tax, Circle – 4(3)(1), Road, Sampangiramnagar, S.O, Bangalore South, Bengaluru. Bengaluru-560 027. PAN – AABCK 2965 L APPELLANT RESPONDENT Assessee by : Shri Karanjot Singh, Shri Devashish Jain & Shri Sridattha Charan, Advocates Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 14.05.2024 Date of Pronouncement : 26.0…

Apple Flexipack P Ltd, Indore vs. DCIT ( CPC ), Bangalore

In the result, appeal of the assessee is allowed

ITA 264/IND/2021[2018-19]Status: DisposedITAT Indore28 Jun 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Antara Bansal & Vijay BansalFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…(Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) ITA No.264 Ind 2021 A.Y. 2018-19 Page 3 of 5 * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein it is categorically state…

Jai Singh Jadesa, Indore vs. DCIT CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 214/IND/2021[2018-19]Status: DisposedITAT Indore04 Apr 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 43B

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) * CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306 ... 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 3…

M/S. Vajdi Educational Society, Indore vs. The CPC, Banglore

In the result, appeal of the assessee is allowed

ITA 250/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey,CAFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 12ASection 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein it is categorically state…

Sandhva Dihge, Dewas vs. DCIT CPC Bengaluru, Bengaluru

In the result, appeal of the assessee is partly allowed

ITA 244/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, C.AFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 37(7)Section 43B

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act A.Y. 2018-19 Page 3 of 6 and Explanation 2 to Section 36(1)(va) of the Act wherein…

M/S Kohinoor Elastics P Ltd, Indore vs. DCIT 2(1), Indore

In the result, appeal of the assessee is allowed

ITA 242/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Shah, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R

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

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein it is categorically state…

Dwark Prasad Pathk, Indore vs. The ITO 5 (2) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 241/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Singh Thakur, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein it is categorically state…

Catayser Eduventures (India)P Ltd, Indore vs. The DCIT2(1) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 240/IND/2021[2019-2020]Status: DisposedITAT Indore30 Mar 2022AY 2019-2020

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 139(1)Section 143(1)Section 234BSection 36(1)(va)Section 43B

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) A.Y. 2019-20 Page 4 of 6 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein…

Catayser Eduventures (India)P Ltd, Indore vs. The DCIT2(1) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 239/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act A.Y. 2018-19 Page 4 of 6 and Explanation 2 to Section 36(1)(va) of the Act wherein…

Komal Kumar Jain, Indore vs. DCIT, CPC Bangalore, Bangalore

In the result, appeal of the assessee is allowed

ITA 223/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, ARFor Respondent: Shri R.P. Maurya, Sr. D.R

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

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein it is categorically state…

M/S Bhaskar Prakashan Pvt. Ltd., Bhopal vs. The CIT, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 215/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act A.Y. 2018-19 Page 3 of 5 and Explanation 2 to Section 36(1)(va) of the Act wherein…

Shiv Shakti Prakashan P Ltd, Bhopal vs. CPC Banglore, Banglore

In the result, appeal of the assessee is allowed

ITA 210/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36Section 36(1)(va)Section 43B

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) A.Y. 2018-19 Page 3 of 5 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein…

M/S Candor Textiles P Ltd, Indore vs. DCIT 2(1), Indore

In the result, appeal of the assessee is allowed

ITA 189/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Supriya Sharma, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R

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

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein it is categorically state…

Shri Ghanshyamdas Pahuja, Indore vs. ACIT 4(1), Indore

In the result, appeal of the assessee is allowed

ITA 186/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Goyal &For Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…8), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) A.Y. 2019-20 Page 3 of 5 * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein it is categorically state…

M/S. Prestige Fabricators Pvt. Ltd., Indore vs. The ACIT 4(1), Indore

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

ITA 184/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Goyal &For Respondent: Shri R.P. Maurya, Sr. D.R

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

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) As regards the employer’s contribution, the Ld. AR submitted that the same is an allowable claim as held in case of CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306/185 Taxman 416 & CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC) by the Hon’ble Apex Court. 6. As regards to Ground No. 2, the Ld. AR submitted that the CIT(A) was not j…

Shri Vijendra Kumar Tiwari, Indore vs. The CIT NFAC, Delhi

In the result, appeal of the assessee is allowed

ITA 175/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Ram Maurya, D.R

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

…nance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) A.Y. 2018-19 Page 4 of 6 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stating that the Finance Act, 2021 has amended Section 43B of the Act as well as Section 36(1)(va) by inserting Explanation 5 to Section 43B of the Act and Explanation 2 to Section 36(1)(va) of the Act wherein…