How many judgments cite Kanoi Paper and Industries Ltd. v. ACIT?

111 judgments on BharatTax cite Kanoi Paper and Industries Ltd. v. ACIT (75 TTJ 448), spanning 2017 to 2026.

Which sections of the Income Tax Act does Kanoi Paper and Industries Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 2(24)(x), Section 37(1), Section 43B, Section 1961.

Kanoi Paper and Industries Ltd. v. ACIT

75 TTJ 448Income Tax Appellate Tribunal2002#965 most cited

What is Kanoi Paper and Industries Ltd. v. ACIT authority for?

The obligation to deposit employees' contributions to welfare funds, such as provident fund, arises from the date of actual disbursement of salary, not merely upon the accrual of salary liability. Consequently, the due dates for depositing such contributions are calculated from the date salary is disbursed.

111

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2017 to 2026.

Also referred to as

Kanoi Paper and Industries Ltd v ACIT · Section 36(1)(va) · Section 2(24)(x) · employees contribution to PF · due date of deposit · disbursement of salary · salary accrual · disallowance under Section 143(1) · timing of deposit · labour Acts.

Sections most often in play

Section 36(1)(va)Section 143(1)Section 2(24)(x)Section 37(1)Section 43B Section 1961 Section 250 Section 154

Issues it is cited on

section 36(i)section 36(i)(va)employees contribution to pf section 143(1)(a)(iv)section 2(24)(x)section 38 section 36(1)(va)section 30 section 143(1)(a)(ii)section 2(24)section 36 section 36(1)

Judgments citing Kanoi Paper and Industries Ltd. v. ACIT

M/S. Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Mar 2024AY 2020-21

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Nilanjan Dey, Addl.CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Bulk Liquid Solutions Pvt. Ltd., Vs. The Deputy Commissioner of 31, Nadekerappa Ind. Estate, Income Tax, Andrahalli Main Road, Circle 1(1)(1), Hobli Yeshwanthpur, Bangalore. Bangalore – 560 091. PAN: AACCB 5632N APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Nilanjan Dey, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.03.2024 Date of Pronouncement : 27.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant…

Bellur Hiriyaniah Sridhar Murthy, Bengaluru vs. Income-Tax Officer, Ward-5(2)(1), Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 2/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Mar 2024AY 2020-21

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Bellur Hiriyaniah Sridhar Murthy, Vs. The Income Tax Officer, No.65, East Anjaneya Temple Ward 5(2)(1), Street, Basavangudi, Bangalore. Bangalore – 560 004. PAN: AIZPS 3972L APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.03.2024 Date of Pronouncement : 26.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the…

Tiger 4 India Limited, New Delhi vs. ACIT Circle 25(2), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 378/DEL/2023[2018-19]Status: HeardITAT Delhi08 Feb 2024AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. S. K. Bansal, CAFor Respondent: Sh. Amit Katoch, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(2)Section 36(1)(va)Section 37

…It is in accordance with provisions of relevant Act as specified under Section 36(1)(va) of the Income Tax Act, 1961. Reliance is placed on the following decisions: 1. Hon'ble Kolkata Bench of the Tribunal in the case of Kanoi Paper Industries Ltd. Vs. ACIT (75 TTJ 448) 2. Hon'ble Delhi ITAT in the cases of  Benson Movers P. Ltd., New Delhi vs. ACIT, Circle- 4(2), New Delhi on 17 November, 2023.  Vigilant Security Placement & Detective Services Pvt. Ltd. Vs. DCIT in ITA. No. 2740/Del/2022 dated 13.06.2023,  Dignus Services Vs. ITO in ITA. Nos. 116 & 117/Del/2023 dated 26.09.2023  Sentinel Consultants Pvt. L…

Tiger 4 India Limited, New Delhi vs. ACIT, Circle-25(2), Delhi

In the result, the appeals of the assessee are dismissed

ITA 377/DEL/2023[2017-18]Status: HeardITAT Delhi08 Feb 2024AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. S. K. Bansal, CAFor Respondent: Sh. Amit Katoch, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(2)Section 36(1)(va)Section 37

Zenith Weldaids Private Limited, Ghaziabad vs. Comissioner of Income Tax Appeal (NFAC), Delhi

In the result, appeal filed by the assessee stands allowed for statistical

ITA 3536/DEL/2023[2020-21]Status: DisposedITAT Delhi02 Feb 2024AY 2020-21

Bench: Sh. Shamim Yahyazenith Weldaids Pvt. Ltd. Cit(Nfac) Vs. C-164, Bs Road, Industrial Delhi Area, Ghaziabad-201 003 Pan No. Aaacz 0626 J (Appellant) (Respondent) Assessee By Shri Rakesh Kumar Garg, C.A. & Shri Ankit Garg, C.A. Revenue By Shri Om Prakash, Sr. D.R. Date Of Hearing: 29.01.2024 Date Of Pronouncement: 02.02.2024

Section 143(1)Section 2(24)Section 36(1)(va)Section 37(1)

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

Harbir Singh, Gurgaon vs. ITO, Ward-1(4), Gurgaon

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

ITA 541/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Dec 2023AY 2019-20

Bench: The Cit(A). The Ld. Cit(A) Also Denied The Relief Vide Order Dated

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

…e accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co- ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT(A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO s…

Ghibellines Security Solutions Ltd, New Delhi vs. ACIT (OSD), New Delhi

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

ITA 1399/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Dec 2023AY 2020-21

Bench: Due Date Of Filling Of Return Of Income U/S 139(1) Of It Act & Therefore Are Allowable Under Law. 2. Without Prejudice To Above, The Ld. Cit(A) Has Grossly Erred Both On Facts & In Law In Upholding The Adjustments As Per The Intimation U/S 143(1) Ignoring The Proposition Of Law That Notwithstanding The Disallowance Made U/S 36(1)(Va), Such Expenditure Is Eligible For Deduction U/S 37(1) Of It Act. 3. The Appellant Craves Leave To Add, Delete, Modify/ Amend The Above Grounds Of Appeal With The Permission Of The Hon’Ble Appellate Authority.”

Section 139(1)Section 143(1)Section 36(1)(va)Section 37(1)

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal ) . This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the asses see to place factual matrix before the AO and take such plea for evaluation of the AO. The…

Sri. Manikandan Vazhukkapar Kumaran, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 577/BANG/2023[2018-19]Status: DisposedITAT Bangalore29 Nov 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Nischal B., D.R

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

…a harmonious construction, the term ‘month’ has to be construed to be the month in which the wages are paid. 2.4 In this connection, reliance is placed on the decision of the Kolkata Bench of the Tribunal in Kanoi Paper & Industries Ltd. v. Asstt. CIT [2002] 75 TTJ 448 (Cal.), wherein it is held as under: 6. Clause 38 of the Employees’ Provident Fund Scheme, 1952, fixes the time- limit for making payment in respect of contribution to the provident fund to be 15 days from the close of the month concerned. However, the issue here is whether the "month" should be considered to be the month which the wages relates o…

B4S Solutions P.Ltd, New Delhi vs. DCIT, Central Circle-13, New Del;Hi

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

ITA 3047/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Advocate

Section 10(34)Section 143(1)Section 154

…g the period of delay “month” to be taken should be the month in which salary/wages are disbursed by the assessee and not calendar month. Reliance is placed on the decisions of Kolkata Bench of the Tribunal in the case of Kanoi Paper Industries Ltd. Vs. ACIT (75 TTJ 448) and the Delhi Benches in the cases of Vigilant Security Placement & Detective Services Pvt. Ltd. Vs. DCIT in ITA. No. 2740/Del/2022 dated 13.06.2023, Dignus Services Vs. ITO in ITA. Nos. 116 & 117/Del/2023 dated 26.09.2023, Sentinel Consultants Pvt. Ltd. Vs. ACIT in ITA. Nos. 7 & 8/Del/2023 dated 12.06.2023, B. L. Kashyap & Sons Ltd. in ITA. No.…

Benson Movers P.Ltd, New Delhi vs. ACIT, Circle-4(2), New Delhi

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

ITA 2710/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Nov 2023AY 2019-20

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Yudhisthir Mehtani

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

Subodh Kumar Choudhary, Delhi vs. ITO Ward 32(3), Delhi

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

ITA 361/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Saurav Rohatgi

Section 143(1)Section 36(1)(va)Section 37(1)

…th” to be taken should be the month in which salary/wages are disbursed by the assessee and not calendar month. Reliance is placed on the decisions of Kolkata Bench of the Tribunal in the case of Kanoi Paper Industries Ltd. Vs. ACIT I.T.A. No. 361/Del/2023 (75 TTJ 448) and the Delhi Benches in the cases of Sentinel Consultants Pvt. Ltd. Vs. ACIT in ITA. Nos. 7 & 8/Del/2023 dated 12.06.2023, B. L. Kashyap & Sons Ltd. in ITA. No. 2622/Del/2022 dated 18.07.2023 and VVDN Technologies Pvt. Ltd. in ITA. No. 164/Del/2023 dated 4.07.2023. 4. Heard rival submissions, perused the orders of the authorities below. 5. In s…

Phoenix Udyog Pvt. Ltd., New Delhi vs. D.C.I.T., Circle-1(1), 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

…vt. Ltd The issue came for consideration in the case of Hamilton Research & Technology Ltd. in ITA No 477/Cal/96 dated 7.1.2000 an unreported decision a copy of which is attached Reliance is also placed on the decision of Kanoi Paper and Industries Ltd. (kol) 75 TTJ 448 wherein it was held as under:- “6. Clause 38 of the Employees' Provident Fund Scheme, 1952, fixes the time limit for making payment in respect of contribution to the provident fund to be 15 days from the close of the month concerned. However, the issue here is whether the "month" should be considered to be the month to which the wages relates or t…

Sai Computers Ltd., Meerut vs. ITO, Circle-1(2)(1), Meerut

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 2865/DEL/2022[2020-21]Status: DisposedITAT Delhi18 Oct 2023AY 2020-21

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR

Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…tled to show that the employee’s contribution to PF/ESIC has been timely deposited qua the due date of payment of salary under the respective statute. The ld. counsel pointed out that the Co-ordinate Bench of Tribunal in Kanoi Papers & Industries Ltd. vs. CIT 75 TTJ 448 (Cal) has examined the concept of due date implied in Section 36(1)(va) of the Income Tax Act as well as the respective Acts and observed that the due date should be reckoned from the end of the month during which the disbursement of salary was actually made for the purposes of determination of due date under the respective Acts for deposit of con…

Sai Computers Ltd., Meerut vs. ITO, Circle-1(2) (1), Meerut

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 2864/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Oct 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR

Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

Sai Computers Ltd., Meerut vs. ITO, Circle-1(1)(1), Meerut

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 2863/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR

Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

Sai Computers Ltd, Meerut vs. ITO, Circle-1(2)(1), Meerut

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 2862/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Oct 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.DR

Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

Lal Babu Pandey, Gurgaon vs. ITO, Ward-1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT(A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO s…

Lal Babu Pandey, Gurgaon vs. ITO Ward 1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT(A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO s…

Magna Automations Limited, New Delhi vs. DCIT Circle 16(1), New Delhi

Appeal is allowed for statistical purpose

ITA 1109/DEL/2023[2019-20]Status: DisposedITAT Delhi13 Oct 2023AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaa.Y. 2019-20

Section 143(1)Section 143(3)Section 36

…e accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co- ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT(A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO.It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO sh…

Dignus Services, New Delhi vs. ITO, Ward 29(6), New Delhi

In the result, appeals of the assessee are partly allowed as

ITA 117/DEL/2023[2019-20]Status: DisposedITAT Delhi26 Sept 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.116 & 117/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Dignus Services, Ito, Cb-358, 3Rd Floor, Ring Road, Vs. Ward 29(6), Naraina, New Delhi. New Delhi. Pan No Aanfd4934F. अपीलाथ" Appellant ""यथ"/Respondent

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

…ords, the Ld. Counsel submits that for computing the period of delay “month” to be taken should be the month in which salary/wages are disbursed by the assessee as held by the Kolkata Bench of the Tribunal in the case of Kanoi Paper Industries Ltd. Vs. ACIT (75 TTJ 448) and the Delhi Bench in the case of Vigilant Security Placement and Detective Services Pvt. Ltd. Vs. DCIT in ITA No.2740/2022 dated 13.06.2023. Reliance was also placed on the decision of the Mumbai Bench of the Tribunal in the case of Fluid Air (India) Ltd. Vs. DCIT (63 ITD 182). 5. Heard rival submissions, perused the orders of the authoritie…