Mysore Kirloskar Limited v. CIT

97 TTJ 580Income Tax Appellate Tribunal2005#21698 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 250ofsection 36(l)(va)section 43(b)section 3(b)section 36(l)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 36(1)(iv)section 40a(2)

Judgments citing Mysore Kirloskar Limited v. CIT

Ess Ess Kay Engineering Company Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee is dismissed

ITA 172/ASR/2023[2020-21]Status: DisposedITAT Amritsar23 Aug 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Digvijai Kumar Chaudhary, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 37Section 43B

…s this regard is placed on decisions of the Hon'ble Courts: i. CIT vs Birla Cotton Spinning & weaving Mills Limited/Birla Bros. (P) Limited (1971) 82 UTR 166 (SC); ii. Mysore Kirloskar Limited vs CIT 166 ITR 836 (Kerala) iii. ) SRMT Limited vs Dy. CIT(2005) 97 TTJ 580 Visakhapatnam Tribunal 4. In the grounds itself it is stated that various Hon'ble Appellate Tribunals including jurisdictional ITAT Amritsar Bench have already held that the said disallowances/additions as made u/s 36(1)(va) read with section 43B of the Act, would be applicable from Asstt. Year 2021-22 and 4 Ess Ess Kay Engg. Co. P. Ltd. v. Ass…

Kay Switcgears India Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…s this regard is placed on decisions of the Hon'able Courts: (i) CIT vs Birla Cotton Spinning & weaving Mills Limited/Birla Bros. (P) Limited (1971) 82 UTR 166 (SC); (ii) Mysore Kirloskar Limited vs CIT 166 UR 836 (Kerala) (iii) SRMT Limited vs Dy. CIT (2005) 97 TTJ 580 Visakhapatnam Tribunal.” 5. The assessee has taken the following grounds: “1. That the Ld commissioner of Income Tax (Appeals) has erred in law & facts on file in upholding the disallowance of Rs. 427919 on a/c of late deposit of ESI & PF during the year. 2. That the Ld commissioner of Income tax appeal has wrongly passed his orders applying the…

Ess Ess Kay Engineering Compay Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…s this regard is placed on decisions of the Hon'able Courts: (i) CIT vs Birla Cotton Spinning & weaving Mills Limited/Birla Bros. (P) Limited (1971) 82 UTR 166 (SC); (ii) Mysore Kirloskar Limited vs CIT 166 UR 836 (Kerala) (iii) SRMT Limited vs Dy. CIT (2005) 97 TTJ 580 Visakhapatnam Tribunal.” 5. The assessee has taken the following grounds: “1. That the Ld commissioner of Income Tax (Appeals) has erred in law & facts on file in upholding the disallowance of Rs. 427919 on a/c of late deposit of ESI & PF during the year. 2. That the Ld commissioner of Income tax appeal has wrongly passed his orders applying the…

M. K Hotel & Resorts Limited, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…s this regard is placed on decisions of the Hon'able Courts: (i) CIT vs Birla Cotton Spinning & weaving Mills Limited/Birla Bros. (P) Limited (1971) 82 UTR 166 (SC); (ii) Mysore Kirloskar Limited vs CIT 166 UR 836 (Kerala) (iii) SRMT Limited vs Dy. CIT (2005) 97 TTJ 580 Visakhapatnam Tribunal.” 5. The assessee has taken the following grounds: “1. That the Ld commissioner of Income Tax (Appeals) has erred in law & facts on file in upholding the disallowance of Rs. 427919 on a/c of late deposit of ESI & PF during the year. 2. That the Ld commissioner of Income tax appeal has wrongly passed his orders applying the…

Mysore Kirloskar Limited v. CIT (97 TTJ 580) — Cited in 4 Judgments | BharatTax