Kwality Milk Food\nLtd v. ACIT

284 ITR 89Income Tax Appellate Tribunal#20303 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2018 to 2025.

Judgments citing Kwality Milk Food\nLtd v. ACIT

DCIT, Jaipur vs. Gvk Jaipur Expressway Pvt Ltd, Jaipur

In the result, the appeal of the revenue for the years [A

ITA 307/JPR/2021[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18

Bench: Us. Moreover, The Assessee Has Also Filed Cross Objections In Both The

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 14ASection 250Section 36(1)(va)Section 43B

…ided in favour of the assessee and against the Revenue. The grounds of appeal so taken by the Revenue for the respective assessment years are thus dismissed. Further Hon'ble Special Bench of Chennai in the case of Kwality Milk Food Ltd. Vs. ACIT reported in 284 ITR 89 (AT) has categorically held that the language of the statute must be understood in the sense in which it was understood when it was enacted. The Hon'ble Guahati High Court in the case of CIT Vs. George Williamson Ltd. report in 284 ITR 619 has allowed the substantial question of law in favour of the assessee which includes the payments made u/s 36…

DCIT, Jaipur vs. Gvk Jaipur Expressway Pvt Ltd, Jaipur

In the result, the appeal of the revenue for the years [A

ITA 306/JPR/2021[2016-17]Status: DisposedITAT Jaipur19 Aug 2025AY 2016-17

Bench: Us. Moreover, The Assessee Has Also Filed Cross Objections In Both The

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 14ASection 250Section 36(1)(va)Section 43B

…ided in favour of the assessee and against the Revenue. The grounds of appeal so taken by the Revenue for the respective assessment years are thus dismissed. Further Hon'ble Special Bench of Chennai in the case of Kwality Milk Food Ltd. Vs. ACIT reported in 284 ITR 89 (AT) has categorically held that the language of the statute must be understood in the sense in which it was understood when it was enacted. The Hon'ble Guahati High Court in the case of CIT Vs. George Williamson Ltd. report in 284 ITR 619 has allowed the substantial question of law in favour of the assessee which includes the payments made u/s 36…

M/S Neo Sack Ltd vs. The ACIT 4(2)

In the result, appeals of the assessee bearing No

ITA 263/IND/2008[05-Apr]Status: DisposedITAT Indore27 Jun 2018

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

Section 43BSection 5

…ton PF is to be allowed deduction if the said sum is actually paid by the assessee on or before the due date of filing of return as stipulated in section 139(1) of the Income Tax Act. That Special Bench in the case of Quality Milk Foods vs. ACIT report in 284 ITR 89 (AT)(SB) (Chennai) has confirmed the above view. I have considered the argument put forth by the learned learned AR before me in detail and also go through the decision relied on by him. I find sufficient force in arguments of the assessee. Since in the present case all contribution towards PF and ESI were made by the assessee on or before the…

M/S Neo Sack Ltd vs. The ACIT 4(2)

In the result, appeals of the assessee bearing No

ITA 262/IND/2008[2002-2003]Status: DisposedITAT Indore27 Jun 2018AY 2002-2003

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

Section 43BSection 5

…ton PF is to be allowed deduction if the said sum is actually paid by the assessee on or before the due date of filing of return as stipulated in section 139(1) of the Income Tax Act. That Special Bench in the case of Quality Milk Foods vs. ACIT report in 284 ITR 89 (AT)(SB) (Chennai) has confirmed the above view. I have considered the argument put forth by the learned learned AR before me in detail and also go through the decision relied on by him. I find sufficient force in arguments of the assessee. Since in the present case all contribution towards PF and ESI were made by the assessee on or before the…

Kwality Milk Food\nLtd v. ACIT (284 ITR 89) — Cited in 4 Judgments | BharatTax