How many judgments cite KLR Industries Ltd. v. DCIT?

20 judgments on BharatTax cite KLR Industries Ltd. v. DCIT (83 Taxmann.com 322), spanning 2020 to 2022.

KLR Industries Ltd. v. DCIT

83 Taxmann.com 322Reported decision#5837 most cited

What is KLR Industries Ltd. v. DCIT authority for?

An assessee can claim deduction for employee's contribution to PF and ESI even if paid after the due date specified in Section 36(1)(va), provided it is remitted before the due date of filing the return of income under Section 139(1). The Tribunal's consistent view is that such remittances are allowable as deductions.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2022.

Also referred to as

KLR Industries Ltd. v. DCIT · employees contribution to PF · employees contribution to ESI · section 36(1)(va) · section 139(1) · deduction · revenue expenditure · late payment · due date

Issues it is cited on

employees contribution to pf section 2(24)(x)section 2(24)section 36(1)(va)section 43b revenue expenditure section 36(1)section 43 section 36 section 139(1)section 139 section 13

Judgments citing KLR Industries Ltd. v. DCIT

Shri Umesh Raosaheb Pawar, Mumbai vs. Dy Commissioner of Income Tax, Circle-3, Thane

In the result, Ground No.2

ITA 1901/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Sept 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Manoj Sinha

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 1901/MUM/2022 (A.Y: 2018-19) Shri Umesh Raosaheb Pawar Patil v. DCIT – 3 102, Shree Ganga Prasad Ashar I.T. Park, Road No. 16Z Ram Ganesh Gadkari Road Wagle Industrial Estate Ghantali, Sainath Chowk Thane, Mumbai - 400604 Thane - 400602 PAN: AAUPP3270B (Appellant) (Respondent) Assessee by : None Department by : Shri Manoj Sinha Date of Hearing : 28.09.2022 Date of Pronouncement : 30.09.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is file…

Axis Carriers & Logisticas Ltd, Mumbai vs. CPC, Income Tax Department, Bengaluru

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

ITA 159/MUM/2022[2019-20]Status: DisposedITAT Mumbai24 May 2022AY 2019-20

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

For Appellant: Shri Rakesh K. MilwaniFor Respondent: Shri Mehul Jain

Section 115JSection 139(1)Section 36Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA.NO. 159/MUM/2022 (A.Y: 2019-20) M/s. Axis Carriers & Logistics Ltd., v. DCIT 803B Kukreja palace Centralised Processing Centre Vallabh Baug Lane Income-tax Department Ghatkopar (E), Mumbai - 400075 Bengaluru PAN: AADCA9585A (Appellant) (Respondent) Assessee by : Shri Rakesh K. Milwani Department by : Shri Mehul Jain Date of Hearing : 19.05.2022 Date of Pronouncement : 24.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the ass…

Assort Staffing Services Pvt. Ltd, Mumbai vs. The Asst Dir of Income Tax CPC, Bengaluru

In the result, assessee’s appeal is allowed

ITA 95/MUM/2022[2019-20]Status: HeardITAT Mumbai23 May 2022AY 2019-20

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

For Appellant: Shri Poojan MehtaFor Respondent: Shri Mehul Jain

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA.NO. 95/MUM/2022 (A.Y: 2019-20) Assort Staffing Services Pvt. Ltd., v. ACIT Office No. 6-E/F, Rushabh Chambers Income-tax Department, CPC Off. Makwana Road, Marol Post Box No.1 Andheri (E), Mumbai - 400059 Electronic City Post Office Bengaluru PAN: AAOCA5060D (Appellant) (Respondent) Assessee by : Shri Poojan Mehta Department by : Shri Mehul Jain Date of Hearing : 19.05.2022 Date of Pronouncement : 23.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. T…

M/S. Almech Facades Pvt Ltd, Mumbai vs. NFAC`, Delhi

In the result, assessee’s appeal is allowed

ITA 2087/MUM/2021[2018-19]Status: DisposedITAT Mumbai13 May 2022AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Shashi BekalFor Respondent: Shri Suresh Pariasamy

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 2087/MUM/2021 (A.Y: 2018-19) M/s. Almech Facades Pvt. Ltd., v. National Faceless 113B, Hub Town Solaris Building Appeal Centre (NFAC) N.S. Phadke Marg, Andheri (E) Delhi Mumbai - 400069 PAN: AANCA3788P (Appellant) (Respondent) Assessee by : Shri Shashi Bekal Department by : Shri Suresh Pariasamy Date of Hearing : 12.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against ord…

M/S. P.A.Zaveri, Mumbai vs. DCIT, CPC, Bengaluru

In the result, assessee’s appeal is allowed

ITA 2056/MUM/2021[2018-19]Status: HeardITAT Mumbai13 May 2022AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Aditya RamchandranFor Respondent: Shri Suresh Periasamy

Section 139(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 2056 & 2058/MUM/2021 (A.Y:2018-19 & 2019-20) M/s. P.A Zaveri v. DCIT, CPC Shop No. 5, Building No. 73 Centralized Processing Centre Income-tax Department Centrl Avenue Road Bengaluru - 560500 Chembur (E), Mumbai - 400071 PAN: AAAFP1089L (Appellant) (Respondent) Assessee by : Shri Aditya Ramchandran Department by : Shri Suresh Periasamy Date of Hearing : 12.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. These…

Vinayak Hirji Mhatre, Mumbai vs. ITO 26(3) (4), Mumbai

In the result, assessee’s appeal is allowed

ITA 2012/MUM/2021[2017-18]Status: HeardITAT Mumbai13 May 2022AY 2017-18

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Suresh Pariasamy

Section 139(1)Section 36(1)(Va)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 2012/MUM/2021 (A.Y: 2017-18) Vinayak Hiraji Mhatre v. Income Tax Officer – 26(3)(4) B-10, Navsahajivan CHS Ltd., 336, 3rd Floor Shivshrushthi, Kurla (E) Kautilya Bhavan, C-41 to C-43 Mumbai - 400074 Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AEEPM0882N (Appellant) (Respondent) Assessee by : None Department by : Shri Suresh Pariasamy Date of Hearing : 11.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1.…

M/S. Aashia Products, Mumbai vs. ADIT, CPC, Bengaluru

In the result, assessee’s appeal is allowed

ITA 2007/MUM/2021[2019-20]Status: DisposedITAT Mumbai13 May 2022AY 2019-20

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Sameer G. DalalFor Respondent: Shri Suresh Pariasamy

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 2007/MUM/2021 (A.Y: 2019-20) M/s. Aashis Products v. ADIT, CPC Plot No. 23, MIDC Bengaluru Road No. 9, Andheri (E) Mumbai - 400093 PAN: AAAFA1695H (Appellant) (Respondent) Assessee by : Shri Sameer G. Dalal Department by : Shri Suresh Pariasamy Date of Hearing : 11.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned Commissioner of Income-tax (Appeals),…

M/S. Sincetele Info-Solutiions Pvt. Ltd, Mumbai vs. ADIT, CPC, Mumbai

In the result, assessee’s appeal is allowed

ITA 1986/MUM/2021[2019-20]Status: DisposedITAT Mumbai13 May 2022AY 2019-20

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Suresh Pariasamy

Section 139(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.Nos. 1985 & 1986/MUM/2021 (A.Ys: 2018-19 & 2019-20) M/s. Sincetele Info Solutions Pvt. Ltd., v. Assistant/Dy.DIT, CPC Office No. 61, Mahavir Centre Post Bag No. 2 Sector-17, Vashi, Navi Mumbai Electronic City Post Office Mumbai - 400703 Bangalore - 560500 PAN: AAPCS6229K (Appellant) (Respondent) Assessee by : Shri Tanmay Phadke Department by : Shri Suresh Pariasamy Date of Hearing : 10.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFA…

M/S. Sincetele Info-Solutiions Pvt. Ltd, Mumbai vs. Asst/Dy/ Dir of Income Tax CPC, Mumbai

In the result, assessee’s appeal is allowed

ITA 1985/MUM/2021[2018-19]Status: DisposedITAT Mumbai13 May 2022AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Suresh Pariasamy

Section 139(1)Section 250Section 36(1)(va)

Paper Recycle, Mumbai vs. CIT (A) NFAC, Mumbai

In the result, assessee’s appeal is allowed

ITA 1960/MUM/2021[2019-20]Status: DisposedITAT Mumbai13 May 2022AY 2019-20

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri R.D. KhonaFor Respondent: Smt Shreekala Pardeshi

Section 139(1)Section 2(24)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 1960/MUM/2021 (A.Y: 2019-20) M/s. Paper Recycle v. National Faceless 71, Juhu Shopping Centre Appeal Centre (NFAC) Gulmohar Road, Andheri (w) Delhi Mumbai - 400049 PAN: AAHFP7790D (Appellant) (Respondent) Assessee by : Shri R.D. Khona Department by : Smt Shreekala Pardeshi Date of Hearing : 09.05.2022 Date of Pronouncement : 13.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned Commissio…

Raman & Weil Pvt. Ltd, Mumbai vs. DCIT CPC, Bengaluru

In the result, assessee’s appeal is allowed

ITA 1946/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 May 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Surendra NijsureFor Respondent: Shri T. Shankar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 1946/MUM/2021 (A.Y: 2017-18) M/s. Raman & Weil Pvt. Ltd., v. DCIT – CPC 35-36, Mittal chamber Bangalore Opp. INOX Theatre Karnataka Nariman Point, Mumbai - 400020 PAN: AAACR5065M (Appellant) (Respondent) Assessee by : Shri Surendra Nijsure Department by : Shri T. Shankar Date of Hearing : 26.04.2022 Date of Pronouncement : 12.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of the Learned Comm…

Bloom Systems Pvt. Ltd, Mumbai vs. ITO WD 6(1) (4), Mumbai

In the result, assessee’s appeal is allowed

ITA 2348/MUM/2021[2017-18]Status: DisposedITAT Mumbai10 May 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Ajay R. SinghFor Respondent: Shri Love Kumar

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 2348, 2393 & 2394/MUM/2021 (A.Y: 2017-18) & ITA.Nos. 2403 & 2404/MUM/2021 (A.Ys: 2018-19 & 2019-20) M/s. Bloom Systems Pvt. Ltd., v. Income Tax Officer – 6(1)(4) 504, Sai Sharan, N.C. Kelkar Road 503, 5th Floor Dadar (W), Mumbai - 400028 Aayakar Bhavan, M.K. Road Mumbai - 400020 PAN: AAECB3365Q (Appellant) (Respondent) Assessee by : Shri Ajay R. Singh Department by : Shri Love Kumar Date of Hearing : 25.04.2022 Date of Pronouncement : 10.05.…

Pravin Electricals Pvt. Ltd, Mumbai vs. CIT (A) NFAC, Mumbai

In the result, assessee’s appeal is allowed

ITA 1958/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Apr 2022AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadaleita Nos. 1958 & 1959/Mum/2021 (A.Ys: 2017-18 & 2018-19)

For Appellant: Mr.R.D. Khona.ARFor Respondent: Mr. Love Kumar.DR

Section 143(2)Section 143(3)Section 2(24)Section 36Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 1958 & 1959/Mum/2021 (A.Ys: 2017-18 & 2018-19) Pravin Electricals Pvt Vs CIT (A), National Ltd., Faceless Appeal E-5/2, 1st Floor, Centre. Highland Park, Jai Delhi Shastri Nagar, Mulund Colony, Mulund (W), Mumbai - 400082 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AABCP9664P Appellant .. Respondent Appellant by : Mr.R.D. Khona.AR Respondent by : Mr. Love Kumar.DR Date of Hearing 26.04.2022 Date of Pronouncement 28.04.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE…

Emkay Facilities Services Pvt Ltd., Mumbai vs. Astt. Director of Income Tax (CPC), Bangalore [DCIT Circle 6(1)(1), Mumbai]

In the result, assessee’s appeal is allowed

ITA 1838/MUM/2021[2018-2019]Status: DisposedITAT Mumbai28 Apr 2022AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhemkay Facilities Vs. Acit (Cpc), Services Pvt Ltd Bangalore B-11, Ground Floor, [Dcit Circle – 6(1)(1) Veena Beena, Mumbai]-400020 Prabodhnkar Thakare Road, Sewree (W) – Mumbai-400015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacce0492R Appellant .. Respondent Appellant By : None Respondent By : Mr.B.K.Bagchi, Sr. Dr Date Of Hearing 28.03.2022 Date Of Pronouncement 30.03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: NoneFor Respondent: Mr.B.K.Bagchi, Sr. DR

Section 139(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Emkay Facilities Vs. ACIT (CPC), Services Pvt Ltd Bangalore B-11, Ground Floor, [DCIT Circle – 6(1)(1) Veena Beena, Mumbai]-400020 Prabodhnkar Thakare Road, Sewree (W) – Mumbai-400015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCE0492R Appellant .. Respondent Appellant by : None Respondent by : Mr.B.K.Bagchi, Sr. DR Date of Hearing 28.03.2022 Date of Pronouncement 30.03.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order…

Suraj Kiran Fabrics, 8Th, Cloth Market, Pali, 306401, Rajasthan vs. Jurisdictional Assessing Officer, Ward 23(3)(6)

In the result, assessee’s appeal is allowed

ITA 1604/MUM/2021[2018-19]Status: DisposedITAT Mumbai25 Mar 2022AY 2018-19

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalesuraj Kiran Fabrics Vs. Jurisdictional Ao 8Th, Cloth Market, Pali, Ward23(3)(6) Rajasthan-306401 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafs1244A Appellant .. Respondent Appellant By : None Respondent By : Shri Pavan Kumar Beerla Date Of Hearing 21.03.2022 Date Of Pronouncement 21 .03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed An Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)- Jodhpur, Passed U/S 154 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: NoneFor Respondent: Shri Pavan Kumar Beerla

Section 139Section 143(1)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Suraj Kiran Fabrics Vs. Jurisdictional AO 8th, Cloth Market, Pali, Ward23(3)(6) Rajasthan-306401 Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFS1244A Appellant .. Respondent Appellant by : None Respondent by : Shri Pavan Kumar Beerla Date of Hearing 21.03.2022 Date of Pronouncement 21 .03.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed an appeal against the order of the Commissioner of Income Tax (Appeals)- Jodhpur, passed u/s 154 and…

High Tensile Fastnuts (India) P..Ltd, Mumbai vs. DCIT CPC, Bangalore

In the result, assessee’s appeal is allowed

ITA 1572/MUM/2021[2018-19]Status: DisposedITAT Mumbai09 Mar 2022AY 2018-19

Bench: Shri Pavan Kumar Gadale&, Shri Gagan Goyalhigh Tensile Fastnuts Vs. Dcit – Cpc (India) Pvt Ltd., Bangalore, 601, 6Th Floor, Karnataka-560100 Goldcrest Business Park, Opposite Shreyas Cinema, Ghatkopar (W), Mumbai – 400086. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach1190D Appellant .. Respondent Appellant By : Shri. Mehul Shah.Ar Respondent By : Shri.Tejinder Pal Singh Anand. Sr.Dr Date Of Hearing 02.03.2022 Date Of Pronouncement 04.03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri. Mehul Shah.ARFor Respondent: Shri.Tejinder Pal Singh

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER &, SHRI GAGAN GOYAL, ACCOUNTANT MEMBER High Tensile Fastnuts Vs. DCIT – CPC (India) Pvt Ltd., Bangalore, 601, 6th Floor, Karnataka-560100 Goldcrest Business Park, Opposite Shreyas Cinema, Ghatkopar (W), Mumbai – 400086. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACH1190D Appellant .. Respondent Appellant by : Shri. Mehul Shah.AR Respondent by : Shri.Tejinder Pal Singh Anand. Sr.DR Date of Hearing 02.03.2022 Date of Pronouncement 04.03.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed th…

Pragati Fashions P. Ltd., Mumbai vs. Dycti (CPC), Bangalore

In the result, assessee’s appeal is allowed

ITA 569/MUM/2021[2018-19]Status: DisposedITAT Mumbai16 Feb 2022AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalepragati Fashions P Ltd., Vs. Dycti (Cpc) F.P.No. 455, Shree 1 St Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccp1730H Appellant .. Respondent Appellant By : Shri. Girish Dave.Sr.Counsel Respondent By : Shri. S.G. Menon.Sr. Dr Date Of Hearing 07.02.2022 Date Of Pronouncement 21.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri. Girish Dave.Sr.CounselFor Respondent: Shri. S.G. Menon.Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Pragati Fashions P Ltd., Vs. DYCTI (CPC) F.P.No. 455, Shree 1 st Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCP1730H Appellant .. Respondent Appellant by : Shri. Girish Dave.Sr.Counsel Respondent by : Shri. S.G. Menon.Sr. DR Date of Hearing 07.02.2022 Date of Pronouncement 21.02.2022 आदेश / O R D E R PER PAVAN KUMAR GAD…

Satish Kumar Sinha, Hyderabad vs. Income Tax Officers, Ward -4(1), Hyderabad

In the result, assessee’s appeal is allowed

ITA 293/HYD/2021[2019-20]Status: DisposedITAT Hyderabad23 Aug 2021AY 2019-20

Bench: Smt. P. Madhavi Deviassessment Year: 2019-20

For Appellant: Smt. C.S.Sree LekhaFor Respondent: Sri Waseem-ur-Rehman,DR

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

…ITA No 293 of 2021 Satish Kumar Sinha Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member Assessment Year: 2019-20 Shri Satish Kumar Sinha Vs. Income Tax Officer Hyderabad Ward 4(1) PAN:AVNPS0285R Hyderabad (Appellant) (Respondent) Assessee by: Smt. C.S.Sree Lekha Revenue by: Sri Waseem-ur-Rehman,DR Date of hearing: 02/08/2021 Date of pronouncement: 23/08/2021 ORDER This is assessee’s appeal for the A.Y 2019-20 against the order, dated 10.12.2019 passed by the National Faceless Appeal Centre (NFAC), New Del…

Anjali Devi Majeti, Hyderabad vs. Income Tax Officer, Ward-15(3), Hyderabad

In the result, assessee’s appeal is allowed

ITA 95/HYD/2020[2018-19]Status: DisposedITAT Hyderabad17 May 2021AY 2018-19

Bench: Smt. P. Madhavi Deviassessment Year:2018-19

For Appellant: Sri Tarak NathFor Respondent: Sri Rajat Mishra, DR

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

…ITA No 95 of 2020 Anjali Devi Majeti Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member Assessment Year:2018-19 Late Smt. Anjali Devi Vs. Income Tax Officer Majeti (Rep. by L/R Majeti Ward 15(3) Nagaraju) Hyderabad Hyderabad PAN:ACAPM9075B (Appellant) (Respondent) Assessee by: Sri Tarak Nath Revenue by: Sri Rajat Mishra, DR Date of hearing: 10/05/2021 Date of pronouncement: 19/05/2021 ORDER This is assessee’s appeal for the A.Y 2018-19 against the order of the CIT (A)-7, Hyderabad, dated 19.11.2019. 2. Bri…

Elico Ltd., Hyd, Hyderabad vs. ACIT, Circle-2(2), Hyd, Hyderabad

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

ITA 1120/HYD/2016[2010-11]Status: DisposedITAT Hyderabad18 Nov 2020AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singh

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Sunil Kumar Pandey, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A. No. 1120/HYD/2016 Assessment Year: 2010-11 Elico Limited, Asst. Commissioner HYDERABAD Vs of Income Tax, [PAN: AAACE5140L] Circle-2(2), HYDERABAD (Appellant) (Respondent) For Assessee : Shri S.Rama Rao, AR For Revenue : Shri Sunil Kumar Pandey, DR Date of Hearing : 12-11-2020 Date of Pronouncement : 18-11-2020 O R D E R PER D.S. SUNDER SINGH, A.M. : This appeal filed by the assessee is directed against the order of th…