M/s Mahadev Cold Storage v. Jurisdictional AO

43 Taxmann.com 33High Court2014#317 most cited

What is M/s Mahadev Cold Storage v. Jurisdictional AO authority for?

Employees' contributions to welfare funds are an allowable deduction if paid before the due date for filing the income-tax return under section 139(1), even if the payment is made beyond the due date specified by the respective welfare fund Acts, as per the provisions of section 43B.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 372,249 Indian tax judgments — from 2015 to 2026.

Also referred to as

M/s Mahadev Cold Storage · Essae Teraoka · 43 Taxmann.com 33 · employees contribution to PF · welfare funds due date · section 43B · section 36(1)(va) · section 139(1) · allowable deduction · Karnataka High Court · provident fund deduction

Sections most often in play

Section 36(1)(va)Section 139(1)Section 143(1)Section 43BSection 143(1)(a)Section 234BSection 234CSection 2(24)(x)

Issues it is cited on

section 2(c)section 43b(b)section 36(l)section 36(va)employees contribution to pfsection 2(24)(x)clarificatory amendmentsection 36(1)(va)extension of limitationsection 43bsection 2(24)section 43

Judgments citing M/s Mahadev Cold Storage v. Jurisdictional AO

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 340/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 Oct 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…

M/S. Jana Urban Services for Transformation Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 307/BANG/2021[2017-18]Status: DisposedITAT Bangalore11 Oct 2021AY 2017-18

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2017-18

For Appellant: Shri Siddesh S Gaddi, C.AFor Respondent: Shri I.C Prabhakar, JCIT(DR)
Section 139Section 139(1)Section 139(9)Section 143(1)Section 154Section 2Section 36(1)(va)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment year : 2017-18 M/s Jana Urban Services For Vs. The Dy. Commissioner of Income- Transformation Pvt. Ltd., tax, CPC, Pranava Lake View, No.4, 4/1-4/8, Bengaluru. Old Tank Road, Meanee Avenue Road, Ulsoor, Bengaluru-560 042. PAN – AADCJ 4002 F APPELANT RESPONDENT Appellant by : Shri Siddesh S Gaddi, C.A Respondent by : Shri I.C Prabhakar, JCIT(DR) Date of hearing : 08.10.2021 Date of Pronouncement : 11.10.2021 O R D E R Per Chandra Poojari, Accountant Mem…

M/S Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the results appeal filed by assessee for assessment year

ITA 2826/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore vs. M/S Lifestyle International Pvt Ltd, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2473/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Oct 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S.Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2334/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

M/S.Lifestyle International Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the results appeal filed by assessee for assessment year

ITA 2333/BANG/2016[2009-10]Status: DisposedITAT Bangalore11 Oct 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Lifestyle International (P) Ltd., Bangalore

In the results appeal filed by assessee for assessment year

ITA 2260/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Oct 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt Beena Pillai

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Lifestyle International Pvt. Ltd., No. 77, Town Centre, The Deputy Commissioner IT(TP)A No. Building No. 3, of Income Tax, 2009-10 2333/Bang/2016 West Wing, Off HAL Circle 11 (5), Airport Road, Yamlur P.O., Bangalore. Bangalore – 560 037. PAN: AAACL2937J M/s. Lifestyle International Pvt. Ltd., The Assistant No. 77, Town Centre, Commissioner of Income- ITA No. Building No. 3, tax, 2260/Bang/2016 West W…

The Pr. Commissioner of Income Tax vs. M/S. Adecco India Pvt. Ltd

In the result, appeal filed by the revenue fails and

ITA/1053/2017HC Karnataka29 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 2(24)(x)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR ITA NO.1053 OF 2017 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1(1)(1), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA, BENGALURU-560 095. ...APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND: M/S. ADECCO INDIA PVT. LTD., NO.2, SAI DEEP, SHRINIDHI NAL, WIND TUNNEL ROAD, MURGESH PALYA, BEN…

Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bengaluru vs. M/S. Adcock Ingram Limited, Bangalore

In the result, both the appeals of the revenue are dismissed

ITA 2053/BANG/2019[2014-15]Status: DisposedITAT Bangalore18 Sept 2020AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranita No.2052 & 2053/Bang/2019 Assessment Years: 2011-12 & 2014-15

For Appellant: Shri Sunil Kumar Singh, D.RFor Respondent: Shri Bharath L., A.R

…ITA Nos.2052 & 2053/Bang/2019 M/s. Adcock Ingram Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No.2052 & 2053/Bang/2019 Assessment Years: 2011-12 & 2014-15 Deputy M/s. Adcock Ingram Limited Commissioner of #49, C & D Income-tax Bommasandra Industrial Area Circle-1(1) Anekal Taluk Vs. Bangalore Bangalore Karanataka PAN NO : AAGCA4343M APPELLANT RESPONDENT Appellant by : Shri Sunil Kumar Singh, D.R. Respondent by : Shri Bharath L., A.R. Date of Hearing : 08.09.2020 Date of Pronouncement…

Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore vs. M/S. Adcock Ingram Limited, Bangalore

In the result, both the appeals of the revenue are dismissed

ITA 2052/BANG/2019[2011-12]Status: DisposedITAT Bangalore18 Sept 2020AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranita No.2052 & 2053/Bang/2019 Assessment Years: 2011-12 & 2014-15

For Appellant: Shri Sunil Kumar Singh, D.RFor Respondent: Shri Bharath L., A.R

…ITA Nos.2052 & 2053/Bang/2019 M/s. Adcock Ingram Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No.2052 & 2053/Bang/2019 Assessment Years: 2011-12 & 2014-15 Deputy M/s. Adcock Ingram Limited Commissioner of #49, C & D Income-tax Bommasandra Industrial Area Circle-1(1) Anekal Taluk Vs. Bangalore Bangalore Karanataka PAN NO : AAGCA4343M APPELLANT RESPONDENT Appellant by : Shri Sunil Kumar Singh, D.R. Respondent by : Shri Bharath L., A.R. Date of Hearing : 08.09.2020 Date of Pronouncement…

Mjb India Industrial Repairs Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-2(1)(4), Ahmedabad

In the result, the appeal is partly allowed in the terms indicated above

ITA 876/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad14 Sept 2018AY 2012-13

Bench: Shri Pramod Kumar] Assessment Year : 2012-13 Mjb India Industrial Repairs Pvt Ltd ......…………......Appellant 22, Dhara Centre, Vijay Char Rasta, Navrangpura, Ahmedabad-380 009 [Pan : Aaecm 5416 F] Vs. Income Tax Officer .......................Respondent Ward 2 (1)(4), Ahmedabad

Section 143(3)

…SMC-ITA No. 876/Ahd/2016 MJB India Industrial Repairs Pvt Ltd Vs. ITO AY : 2012-13 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [ Before Shri Pramod Kumar, Accountant Member ] Assessment Year : 2012-13 MJB India Industrial Repairs Pvt Ltd ......…………......Appellant 22, Dhara Centre, Vijay Char Rasta, Navrangpura, Ahmedabad-380 009 [PAN : AAECM 5416 F] Vs. Income Tax Officer .......................Respondent Ward 2 (1)(4), Ahmedabad Appearances by: GC Pipara, for the appellant VK Singh, for the respondent Date of concluding the hearing : 20.06.2018 Date of pronouncing the order : 14.0…

M/S. Hitrac Manpower Services Pvt. Ltd., Gurgaon vs. Addl. CIT, Gurgaon

The appeal of the Revenue is dismissed and that

ITA 3726/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Aug 2018AY 2011-12

Bench: Shri R.S. Syal & Shri Joginder Singhdcit, Vs M/S Hitrac Manpower Service Pvt. Circle-2, Ltd. Gurgaon 85, Link Road, Bheem Nagar, Gurgaon, Pan-Aabch4230P Revenue Assessee M/S Hitrac Manpower Service Vs Dcit, Pvt. Ltd. Circle-2, 85, Link Road, Bheem Nagar, Gurgaon Gurgaon, Pan-Aabch4230P Assessee Revenue

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT, & SHRI JOGINDER SINGH, JUDICIAL MEMBER DCIT, vs M/s Hitrac Manpower Service Pvt. Circle-2, Ltd. Gurgaon 85, Link Road, Bheem Nagar, Gurgaon, PAN-AABCH4230P Revenue Assessee M/s Hitrac Manpower Service vs DCIT, Pvt. Ltd. Circle-2, 85, Link Road, Bheem Nagar, Gurgaon Gurgaon, PAN-AABCH4230P Assessee Revenue Assessee by Shri Pankaj Manocha Revenue by Shri Arun Kr. Yadav Date of Hearing 01/08/2018 Date of Pronouncement 01/08/2018 ITA Nos.1163 & 3726 /Del/2015 Hitrac Manpower Services Pvt. Ltd. ORDER PER JOGIN…

DCIT, Gurgaon vs. M/S. Hitrac Manpower Services Pvt. Ltd., Gurgaon

The appeal of the Revenue is dismissed and that

ITA 1163/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Aug 2018AY 2011-12

Bench: Shri R.S. Syal & Shri Joginder Singhdcit, Vs M/S Hitrac Manpower Service Pvt. Circle-2, Ltd. Gurgaon 85, Link Road, Bheem Nagar, Gurgaon, Pan-Aabch4230P Revenue Assessee M/S Hitrac Manpower Service Vs Dcit, Pvt. Ltd. Circle-2, 85, Link Road, Bheem Nagar, Gurgaon Gurgaon, Pan-Aabch4230P Assessee Revenue

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT, & SHRI JOGINDER SINGH, JUDICIAL MEMBER DCIT, vs M/s Hitrac Manpower Service Pvt. Circle-2, Ltd. Gurgaon 85, Link Road, Bheem Nagar, Gurgaon, PAN-AABCH4230P Revenue Assessee M/s Hitrac Manpower Service vs DCIT, Pvt. Ltd. Circle-2, 85, Link Road, Bheem Nagar, Gurgaon Gurgaon, PAN-AABCH4230P Assessee Revenue Assessee by Shri Pankaj Manocha Revenue by Shri Arun Kr. Yadav Date of Hearing 01/08/2018 Date of Pronouncement 01/08/2018 ITA Nos.1163 & 3726 /Del/2015 Hitrac Manpower Services Pvt. Ltd. ORDER PER JOGIN…

DCIT, Cir -1(1), Kolkata vs. M/S. Lexicon Auto Limited, Kolkata

In the result, Grounds No

ITA 1354/KOL/2016[2008-09]Status: DisposedITAT Kolkata19 Feb 2018AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2008-09 DCIT, Circle-1(1), M/s Lexicon Auto Ltd. बनाम / P-7, Chowringhee 40/B, Princep Street, V/s. Square, Room No.20, Kolkata-700 072 7th Floor, Kolkata-69 [PAN No.AAACL 4684 L] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Saurabh Kumar, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Arivind Agarwal, Advocate ""यथ" क" ओर से/By Respondent 07-02-2018 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Da…

DCIT, Gurgaon vs. M/S. Leaseforces Staffing India Pvt. Ltd., Gurgaon

The appeal of the Revenue is dismissed

ITA 6267/DEL/2014[2011-12]Status: DisposedITAT Delhi06 Nov 2017AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kant

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

…st judgment of the Karnataka High Court as per which employees' contribution to PF and ESI is allowable as a deduction provided the same is paid before the due date for filing the return of income. The judgment is Essae-Teraoka Private limited Vs. DCIT (2014) 43 Taxmann.com 33 (Karnataka). The relevant extracts of the said order are reproduced hereunder: "Paragraph-38 of the PF Scheme provides for Mode of payment of contributions. As provided in sub-para(l), the employer shall, before paying the member, his wages, deduct his contribution from his wages and deposit the same together with his own contribution and o…

DCIT, Gurgaon vs. M/S. Leaseforces Staffing India Pvt. Ltd., Gurgaon

The appeal of the Revenue is dismissed

ITA 6266/DEL/2014[2010-11]Status: DisposedITAT Delhi06 Nov 2017AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kant

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

…st judgment of the Karnataka High Court as per which employees' contribution to PF and ESI is allowable as a deduction provided the same is paid before the due date for filing the return of income. The judgment is Essae-Teraoka Private limited Vs. DCIT (2014) 43 Taxmann.com 33 (Karnataka). The relevant extracts of the said order are reproduced hereunder: "Paragraph-38 of the PF Scheme provides for Mode of payment of contributions. As provided in sub-para(l), the employer shall, before paying the member, his wages, deduct his contribution from his wages and deposit the same together with his own contribution and o…

Corrtech Energy Ltd., (Formerly Known As Mjb India Gas Turbine Services Pvt. Ltd., Ahmedabad vs. The Dy.CIT, (OSD), Range-1, Ahmedabad

In the result, appeal of the Assessee is partly allowed

ITA 3433/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad30 Oct 2017AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.3443/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

For Appellant: Shri G.C. Pipara, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी "द"प कुमार के"डया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.3443/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11) M/s.Corrtech Energy Ltd. The Dy.CIT (OSD) बनाम/ (formerly known as MJB India Gas Range-1, Ahmedabad Vs. Turbine Services Pvt.Ltd.) 22, Dhara Centre Vijay Char Road Navrangpura Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI 8838 F .. (अपीलाथ" /Appellant…

DCIT, Cir-4(1), Kolkata vs. M/S Bhubrighat Tea Co. Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 663/KOL/2015[2010-2011]Status: DisposedITAT Kolkata11 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2006-07 Dcit, Cicle-4(1), V/S. M/S Bhubrighat Tea Co. P-7, Chowringhee Pvt. Ltd. 6D, Shyamkunj, Square, Kolkata-69 12C, Lord Sinha Road, Kolkata-71 [Pan No.Aabcb 2972 J] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Arivnd Agarwal, Advocate ""यथ" क" ओर से/By Respondent 14-09-2017 सुनवाई क" तार"ख/Date Of Hearing 11-10-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 23.01.2015. Assessment Was Framed By Acit, Circle-4, Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 17.12.2008 For Assessment Year 2006-07. The Grounds Of Appeal Raised By Revenue Are Reproduced Hereinbelow:- “1. That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Holding That Cess On Green Leaf Of Rs.1172020/- Is An Allowable Expenditure Ignoring The Fact That Green Leaf Is Attributable To Agriculture Activities Which Is Taxable Under State Agriculture Income Tax Beyond The Purview Of Central Income Tax & As Per Rule 8 Only 40% Of The Composite Income Is Taxable Under Central Income Tax & Moreover On The Same Issue As Slp Is Pending Before Apex Court. 2. That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred On Facts As Well As In Law In Holding That Employees Contribution To Pf Of Rs.244399/- Is Allowed If Deposited Before Filing Of Return, Ignoring The Fact That

Section 143(3)Section 36(1)(va)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2006-07 DCIT, Cicle-4(1), V/s. M/s Bhubrighat Tea Co. P-7, Chowringhee Pvt. Ltd. 6D, Shyamkunj, Square, Kolkata-69 12C, Lord Sinha Road, Kolkata-71 [PAN No.AABCB 2972 J] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Arivnd Agarwal, Advocate ""यथ" क" ओर से/By Respondent 14-09-2017 सुनवाई क" तार"ख/Date of Hearing 11-10-2017 घोषणा क" तार"ख/Date of Prono…

DCIT, Bangalore vs. M/S Duster Total Solutions Services Pvt. Ltd., Bangalore

In the result, the Revenue’s appeal is dismissed

ITA 1266/BANG/2015[2012-13]Status: DisposedITAT Bangalore21 Apr 2017AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Saroj Kumar Parida, CAFor Respondent: Shri. M. K. Biju, JCIT
Section 139Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43Section 43B

…ITA.1266/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A No.1266/Bang/2015 (Assessment Year : 2012-13) Deputy Commissioner of Income-tax, Circle - 2(1) (2), Bengaluru .. Appellant v. M/s. Duster Total Solutions Services P. Ltd, No.40, 4th floor, Zakakia Centre, 100 ft.Road, Indiranagar, Bengaluru 560 038 .. Respondent PAN : AACCD5989Q Assessee by : Shri. Saroj Kumar Parida, CA Revenue by : Shri. M. K. Biju, JCIT Heard on : 09.02.2017 Pronounced on : 21.04.2017 O R D E R PER…

DCIT, Bangalore vs. M/S Apollo Power Systems Pvt. Ltd., Bangalore

In the result, the revenue’s appeal is dismissed

ITA 529/BANG/2015[2011-12]Status: DisposedITAT Bangalore30 Jul 2015AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Jason P Boazdeputy Commissioner Of Income-Tax, Circle 1(1)(1), Bangalore. … Appellant Vs. M/S.Apollo Power Systems Pvt. Ltd. # 31, 1St Floor, 1St Main Road, Chamarajpet, Bangalore. … Respondent Pan: Abca1844Q Appellant By: Dr. P.K.Srihari, Addl.Cit(Dr). Respondent By: Shri B.Somaskanda, Advocate.

For Appellant: Dr. P.K.Srihari, Addl.CIT(DR)For Respondent: Shri B.Somaskanda, Advocate
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Deputy Commissioner of Income-tax, Circle 1(1)(1), Bangalore. … Appellant Vs. M/s.Apollo Power Systems Pvt. Ltd. # 31, 1st floor, 1st Main Road, Chamarajpet, Bangalore. … Respondent PAN: ABCA1844Q Appellant by: Dr. P.K.Srihari, Addl.CIT(DR). Respondent by: Shri B.Somaskanda, Advocate. Date of hearing : 28/07/2015 Date of pronouncement: 30/07/2015 O R D E R Per Smt. P. MADHAVI DEVI, JM: In this appeal, the Revenue is aggrieved by the order of the order of the CIT(A)…