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

Anuj Yadav Lh Late Shri Dafedar Singh Yadav, Delhi vs. ITO, Ward-49(1), New Delhi

In the result, appeal of the assessee is allowed ex parte for statistical purposes

ITA 362/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Jul 2023AY 2018-19

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediaanuj Yadav Lh Late Shri Vs. Ito Dafedar Singh Yadav Ward – 49(1) Rzf-769/1, Street No.9, New Delhi Raj Nagar, Part-Ii, Palam Colony, Delhi – 110 045 Pan No. Aarpy 6302 Q (Appellant) (Respondent) Assessee By Shri Krishna Kumar, C.A. Revenue By Shri Vivek Kumar Upadhyay, Sr. D.R. Date Of Hearing: 27.07.2023 Date Of Pronouncement: 27.07.2023

Section 139(1)Section 143(1)Section 2(24)(x)Section 36

…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…

Cargo Motors Gujrat Pvt Ltd, New Delhi vs. ACIT Circle 5(2), New Delhi

In the result, the appeal of the assessee is allowed ex-parte for statistical purposes

ITA 239/DEL/2023[2019-20]Status: DisposedITAT Delhi25 Jul 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR

Section 143(1)Section 143(3)Section 154Section 2(24)(X)Section 36(1)(va)Section 43B

DCIT, Central Circle -15, New Delhi vs. B.L.Kashyap & Sons Ltd, New Delhi

In the result, the appeal of the revenue and cross objection of assessee are allowed for statistical purposes

ITA 2622/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Jul 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumarassessment Year: 2019-20 The Dcit, Centralcircle-15, New Delhi M/S. B.L. Kashyap & Sons Ltd., 409, 4Th Floor, Dlf Tower-A, Jasola, 110055 Vs. New Delhi 110025 Pan Aaacb 0205 F (Appellant) (Respondent) Co No. 174/Del/2022 In Ita No.2622/Del/2022 Assessment Year: 2019-20 M/S. B.L. Kashyap & Sons Ltd., The Dcit, Centralcircle-15, New Delhi 409, 4Th Floor, Dlf Tower-A, Jasola, 110055 New Delhi 110025 Vs. Pan Aaacb 0205 F (Appellant) (Respondent)

For Appellant: Shri Sourav Rohtagi, CA

Section 143(1)Section 2(24)(x)

…towards payment of salary without actual disbursement would 4 CO No. 174/Del/2022 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…

ACIT Circle 25(1), New Delhi vs. Vvdn Technologies Pvt. Ltd., New Delhi

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

ITA 164/DEL/2023[2018-19]Status: DisposedITAT Delhi04 Jul 2023AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Aggarwal

Section 154Section 36(1)(va)Section 37Section 43B

…ot an allowable deduction. 4. On the other hand, the ld. Counsel for the assessee requests only for a direction to the Assessing Officer to verify the due dates as interpreted by the Calcutta Bench in the case of Kanoi Paper & Industries Ltd. Vs. ACIT [(2002) 75 TTJ 448 (Cal)] wherein it has been held that employer would be at liberty to make payment 2 ITA. No. 164/Del/2023 of the contribution within 15 days from the end of the month during which the disbursement of the salary is actually made and the contributions to the PF/ESI are thus generated. The ld. Counsel submits that the Mumbai Tribunal in the case of…

Microviews Infosystems Pvt. Ltd, Kolkata vs. D.C.I.T., Ward-9(1), 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

…e made. 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…

Prabhakar Somappa Pujari, Udupi vs. Deputy Commissioner of Income Tax, Circle-1, Udupi

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

ITA 346/BANG/2023[2019-20]Status: DisposedITAT Bangalore22 Jun 2023AY 2019-20

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri Sanketh S Nayak, CAFor Respondent: Shri Pavan Kumar,Addl. CIT (DR)

Section 143(1)Section 250Section 36(1)(va)

…gment of the Hon’ble Calcutta High Court, which are as under:- 1) M/s MTR Maiya’s in ITA No.95/Bang/2023 vide order dated 27.04.2023 2) Soliflex Packaging Pvt. Ltd., in ITA No.1056/Bang/2022 vide order dated 20.12.2022 3) Kanoi Paper &Industries Ltd., [2022] 75 TTJ 448 (Cal) 8. On the other hand, the ld.DR relied on the order of the lower authorities and he also submitted that the Hon’ble Supreme Court of India has decided this issue in favour of the revenue inthe case of Checkmate Services Pvt. Ltd. Vs. CIT(1), [2022] 143 taxmann.com 178 (SC), therefore, the CPC has rightly disallowed the detailed payment made…

Prabhakar Somappa Pujari, Udupi vs. Deputy Commissioner of Income Tax, Circle-1, Udupi

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

ITA 345/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Jun 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri Sanketh S Nayak, CAFor Respondent: Shri Pavan Kumar,Addl. CIT (DR)

Section 143(1)Section 250Section 36(1)(va)

Dinesh Industrial Corporation, Gautam Buddha Nagar vs. ITO, Ward-5(1)(1), Gautam Buddha Nagar

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

ITA 45/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Jun 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramanand Roy, AdvFor Respondent: Shri N.K. Bansal, Sr. DR

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…ability towards payment of salary without actual 45/Del/2023 5 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 and consideration o…

Bimla Thakur, Delhi vs. DCIT, Circle 43(1), New Delhi

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

ITA 2963/DEL/2022[2020-21]Status: DisposedITAT Delhi20 Jun 2023AY 2020-21

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kediai.T.A. No.2963/Del/2022 Assessment Year 2020-21

For Appellant: Shri P.P. Singh, AdvFor Respondent: Shri N.K. Bansal, Sr. DR

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

…ility towards payment of salary without actual disbursement would not fasten obligation for deposits of employees 2963/Del/2022 5 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 and consideration o…

Vigilant Security Placement & Detective Services Pvt. Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 2740/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Jun 2023AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiyaassessment Year: 2019-20 Vigilant Security Placement & Versus Dcit, Circle 16(1), Detective Services Pvt. Ltd., P-23, New Delhi. Old Double Story, Lajpat Nagar-4, New Delhi. Pan: Aaacu0237C (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh. Vivek Vardhan, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DLEHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Vigilant Security Placement & Versus DCIT, Circle 16(1), Detective Services Pvt. Ltd., P-23, New Delhi. Old Double Story, Lajpat Nagar-4, New Delhi. PAN: AAACU0237C (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Sh. Somil Aggrawal, Advocate Revenue by : Sh. Vivek Vardhan, Sr. DR Date of hearing : 13.06.2023 Date of pronouncement : 13.06.2023 ORDER PER SAKTIJIT DEY, J.M.: This is an appeal by the assessee against the…

Sentinel Consultants P.Ltd, New Delhi vs. ACIT, Circle-22(2), New Delhi

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

ITA 8/DEL/2023[23019-20]Status: DisposedITAT Delhi12 Jun 2023

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Vijay Kumar Singla, CAFor Respondent: Shri S.L. Anuragi, Sr.DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)Section 40Section 43BSection 44A

Sentinel Consultants P.Ltd, New Delhi vs. ACIT, Circle-22(2), New Delhi

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

ITA 7/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Jun 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Vijay Kumar Singla, CAFor Respondent: Shri S.L. Anuragi, Sr.DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)Section 40Section 43BSection 44A

Madhuri Sunil Zode, Mum vs. ADIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 35/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jun 2023AY 2021-22

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Madhuri Sunil Zode Adit Room No. 41, Building No. 28, Bangalore Sagarsangum, K. C. Road, Vs. Bandra Reclamati, Bandra (W), Mumbai-400 050

For Appellant: Ms. Kinjal BhutaFor Respondent: Smt. Mahita Nair

Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 38Section 43B

…or various other reasons, the employee’s contribution towards PF & ESIC was said to be delayed by 10 to 15 days. The ld.AR for the assessee relied on the decision of the Tribunal of Calcutta Bench in the case of Kanoi Paper & Industries Ltd. vs. ACIT [2002] 75 TTJ 448 (Cal). 3 Madhuri Sunil Zode vs. ADIT 7. The learned Departmental Representative (ld. DR for short) for the Revenue, on the other hand, controverted the said fact and stated that this issue was covered by the Hon'ble Apex Court in the case of Checkmate Services (P.) Ltd. vs. CIT [2002] 143 taxmann.com 178 (SC) which was in favour of the Revenue.…

Yad Associates, Mumbai vs. Assessing Officer, Circle 17(3), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 333/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 May 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.333/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2018-19) Yad Associates बिधम/ Assessing Officer, Circle- 10, Daulat Mension, 17(3) Vs. Barrack Road, New Marine Maharshi Karve Rd, New Lines-400020. Marine Lines, Churchgate, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafy0039P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sunil Hirawat Revenue By: Ms. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 12/04/2023 घोषणा की तारीख /Date Of Pronouncement: 30/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 27.12.2022 For Assessment Year 2018-19. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Disallowance Of Rs.92,627/- By Cpc U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For Belated Remittance Of Pf/Esic U/S 36(1)(Va) Of The Act. 3. At The Outset, The Ld. Ar Of The Assessee Shri Sunil Hirawat Drew Our Attention To The Chart (Infra) Which Shows (I) Month Of Salary (Ii) Date On Which Salary Paid (Iii) Employees Contribution To Esic (Iv) Due Date Of Esic Payment (V) Actual Date Of Esic Payment & Delay In Payment In Accordance To The Assessee. Likewise, The Assessee Has Also Given The Chart Of Provident Fund Which Is As Under: -

For Appellant: Shri Sunil HirawatFor Respondent: Ms. Mahita Nair (Sr. AR)

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

…herefore, the disallowance made u/s 36(1)(va) of the Act is partly incorrect and in support of his submission relied on the decision of the Tribunal (Kol) in the case of Kanoi Papers & Industries Ltd. Vs. ACIT 3 A.Y. 2018-19 Yad Associates reported in (2002) 75 TTJ 448 (Cal) and especially para no. 6 of the order. It would be gainful to reproduce para 6 of the order of the Tribunal in the case of Kanoi Papers & Industries Ltd. (supra) which is 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…

Aroma Aromatics & Flavours, New Delhi vs. ACIT Circle-28(1), New Delhi

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

ITA 1634/DEL/2020[2017-18]Status: DisposedITAT Delhi17 Mar 2023AY 2017-18

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.I.T.A. No. 1634/Del/2020 (A.Y 2017-18)

Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 36(2)

…d. vs. Deputy Commissioner of Income Tax (1997) reported in 63 ITD 182 (Mumbai); (ii) Madras Radiators & Pressings Ltd. vs. Deputy Commissioner of Income Tax (1996) reported in 59 ITD 515 (Mad.); (iii) Kanoi Paper & Industries Ltd. vs. ACIT (2002) reported in 75 TTJ 448 (Cal.). 5. Without prejudice to the above contention, the Ld. Counsel for the Assessee submitted that, in one of the deposits, though the due date was 15/08/2016 and the same was deposited on 16/08/2016, since the August 15th is the holiday, the payment made on 16th August has to treated as the payment is made on time as per General clauses Act.…

Shri Sandeep Subhash Nanavati, Surat vs. The Dy. CIT., Circle-1(3), Surat

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

ITA 1362/AHD/2017[2014-15]Status: DisposedITAT Surat14 Feb 2020AY 2014-15

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1362/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 Shri Sandeep Subhash Nanavati, V The Deputy Commissioner C-5, Krishnan Nagar Society, S Of Income Tax, Circle-1(3), Surat. Opp.Chokshiwadi, New Rander . Road, Surat – 395 009. [Pan: Aaopn 1000 D] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rajesh M.Upadhyay – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 36(1)(va)Section 43B

…ut the month of its actual disbursement. Coupled with this, grace period available under the respective Act is also required to be taken into account. In this regard, we observe that the co- ordinate bench of Tribunal in Kanoi Paper & Industries Ltd. vs. ACIT 75 TTJ 448 has observed that the relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. We also are of the view that grace period available under the respective Acts should be taken into account while computing the delay, if any.” Page 4 of 4 Sandeep Subhash Nanavati Vs. DCIT, Circle-1(3), S…

The DCIT, Circle-4(1)(1), Ahmedabad vs. M/S. Suzlon Energy Ltd., Ahmedabad

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

ITA 619/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2011-12

Bench: Shri Pramod Kumar&Smt. Madhumita Royआयकरअपीलसं.Ita No. 619/Ahd/2017 & C.O. No. 77/Ahd/2017 "नधा"रणवष"/Asstt. Year: 2011-12

For Appellant: ShriJamesKurian, Sr. DRFor Respondent: ShriTusharHemani, CA

Section 115JSection 143(3)Section 14a

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well." C.O. No. 77/Ahd/2017 A.Y. 2011-12 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed, and CO of the assessee is partly allowed for statistical purposes

ITA 525/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2009-10

Bench: Shri Waseem Ahmed & Smtmadhumita Royआयकर अपील सं./I.T.A. No.525/Ahd/2015 & Cross Appeal No.49/Ahd/2015 ("नधा"रण वष" / Assessment Year :2009-10) Dcit, Schutz Dishman Biotech बनाम/ Circle – 4(1)(1), Ltd., Vs. Ahmedabad. Bhadraraj Chambers, Nr. Swastik Cross Road, Navrangpura, Ahmedabad – 380 009. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaccs 0988 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)/Cross Objector अपीलाथ" ओर से/ Appellant By : Shri Vinod Talwani, Sr. D.R. Shri T.P. Hemani , A.R. ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Vinod Talwani, Sr. D.RFor Respondent: 29/10/2018

Section 10BSection 69

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon'ble Gujarat High Court's ju…

M/S. Schutz Dishman Biotech Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-8, Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1947/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1909/Ahd/2015 2. आयकर अपील सं./Ita No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The Dcit 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The Dcit Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Shri Tushar Hemani & Shri Parimal Parmar, Ar Revenue By : Shri Vinod Jalwani, Sr.Dr

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR

Section 115JSection 36(1)(va)Section 41

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon'ble Gujarat High Court's j…

The DCIT, Circle-8, Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1909/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR

Section 115JSection 36(1)(va)Section 41

…SI contributions on 22.05.2009 and 28.05.2009 as against the due dates thereof following on 20.06.2009. The Revenue fails to dispute this factual position. We therefore quote this tribunal's co-ordinate bench decision in Kanoi paper & Industries Ltd. vs. ACIT 75 TTJ 448 that the relevant date in such case is that of month of the actual payment of wages/salaries. We therefore rely on the above co-ordinate bench decision and direct the Assessing Officer to delete the impugned disallowance as well.” 4. In effect thus while any delayed deposit of PF/ESI is to be disallowed, in terms of Hon'ble Gujarat High Court's j…