What is PCIT v. Rajasthan State Beverages Corporation Ltd. authority for?

Amounts claimed on account of employees' contributions to Provident Fund (PF) and Employees' State Insurance (ESI), if deposited on or before the due date for filing the income-tax return, cannot be disallowed under Section 43B or Section 36(1)(va) of the Income Tax Act.

PCIT v. Rajasthan State Beverages Corporation Ltd. (250 Taxmann 16)

Q: How many judgments cite PCIT v. Rajasthan State Beverages Corporation Ltd.?

61 judgments on BharatTax cite PCIT v. Rajasthan State Beverages Corporation Ltd. (250 Taxmann 16), spanning 2018 to 2024.

Asstt.Commissioner of Income Tax Circle-5, Nagpur vs. The Nirmal Ujwal Credit Co-Op Society Ltd, Nagpur

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.391/Nag./2019 (Assessment Year : 2014–15) Asstt. Commissioner of Income Tax ……………. Appellant Circle–5, Nagpur v/s The Nirmal Ujwal Credit Co–operative Society Ltd. ……………. Respondent Main Road, Nandanvan, Nagpur 440 009 PAN – AAAAT6554H Assessee by : Shri Manoj G. Moryani Revenue by : Shri Vikash Agrawal Date of Hearing – 07/11/2024 Date of Order – 27/11/2024 O R D E R PER K.M. ROY, A.M. The captioned appeal has been filed by the Revenue challenging the impugned orde…

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

Safal Hospitality and Maintanance Service, Ahmedabad vs. The DCIT, Circle-3(1)(2), Ahmedabad

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

ITA 76/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2015-16

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Vipul Khandhar, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R

Section 143(3)Section 2Section 2(24)Section 28Section 36(1)Section 36(1)(va)Section 43Section 438

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2015-16 Safal Hospitality & The DCIT, Maintainance Service, Circle-3(1)(2), 1 Jay Mangalam Vs Ahmedabad Complex, Nr. Ashray (Respondent) Bunglow, Nr. Asray Appartment, Bodakdev, Ahmedabad PAN: ABPFS9189Q (Appellant) Assessee by: Shri Vipul Khandhar, A.R. Revenue by: Ms. Saumya Pandey Jain, Sr. D.R. Date of hearing : 02-11-2023 : 03-01-2024 Date of pronouncement आदेश/ORDER This is an appeal filed against the order dated 26-11- 2018 passed by the CIT(A)-9, Ahmedabad for assessment year…

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Deputy Commissioner of Income Tax, CPC, Jao Income Tax Officer, Bhatapara

ITA 64/RPR/2022[2018-19]Status: DisposedITAT Raipur10 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Batps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Jao-Income Tax Officer, Bhatapara ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 64/RPR/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BATPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, CPC, JAO-Income Tax Officer, Bhatapara ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 10.08.2023 घोषणा…

Abhay Chordia, Jaipur vs. DCIT Circle 1, Jaipur

Appeal of the assessee is partly allowed

ITA 291/JPR/2023[2014-15]Status: HeardITAT Jaipur03 Aug 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Deeraj Borad, CAFor Respondent: Sh. Anoop Singh (Addl. CIT)

Section 139(1)Section 143(3)Section 145(3)Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 291/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Abhay Chordia DCIT Vs. 20 Welfare House Ashok Marg, Circle-01, Near BSNL Office C Scheme Jaipur GPO, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADLPC 7128 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Deeraj Borad, CA jktLo dh vksj ls…

M/S Ready Roti India Pvt. Ltd., F-28, Riico Industrial Area, Sare Khurd, Alwar vs. ACIT/DCIT, Circle-6, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 94/JPR/2023[2017-18]Status: DisposedITAT Jaipur03 May 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. RuniPal, Addl. CIT-DR

Section 2Section 28Section 36(1)Section 36(1)(va)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’BENCH B” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 94/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 cuke M/s. Ready Roti India Pvt Ltd. The ACIT F-28, RIICO, Industrial Area Vs. Circle-6 Sare Khurd, Alwar Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACT 7134P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal, CA jktLo dh vksjls@Revenue by: Mrs.…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

Praveen Madhuarrao Satwasker, Indore vs. The ITO 1(2), Indore

In the result, the appeals of the assessee are dismissed

ITA 340/IND/2022[2018-19]Status: DisposedITAT Indore13 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

For Appellant: Shri Soumya Bumb, ARFor Respondent: Shri Ashish Porwal, Sr. DR

Section 139Section 139(1)Section 143(1)Section 2Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao v. The Deputy Satwaskar Commissioner of Income 1159, Sudama Nagar Tax, CPC, Bangalore. Indore PAN-AJSPS7468M (Appellant) (Respondent) Assessee by: Shri Soumya Bumb, AR Respondent by: Shri Ashish Porwal, Sr. DR Date of hearing: 11.04.2023 Date of pronouncement: 13 .04.2023 O R D E R SHRI VIJAY PAL RAO, J.M.: These appeals by the assessee are directed against the order dated 22.08.2022 of L…

Praveen Madhuarrao Satwasker, Indore vs. The ITO 1(2), Indore

In the result, the appeals of the assessee are dismissed

ITA 339/IND/2022[2017-18]Status: DisposedITAT Indore13 Apr 2023AY 2017-18

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

For Appellant: Shri Soumya Bumb, ARFor Respondent: Shri Ashish Porwal, Sr. DR

Section 139Section 139(1)Section 143(1)Section 2Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao v. The Deputy Satwaskar Commissioner of Income 1159, Sudama Nagar Tax, CPC, Bangalore. Indore PAN-AJSPS7468M (Appellant) (Respondent) Assessee by: Shri Soumya Bumb, AR Respondent by: Shri Ashish Porwal, Sr. DR Date of hearing: 11.04.2023 Date of pronouncement: 13 .04.2023 O R D E R SHRI VIJAY PAL RAO, J.M.: These appeals by the assessee are directed against the order dated 22.08.2022 of L…

M/S Modern Laborataries Pvt. Ltd., Indore vs. The DCIT 1(1), Indore

In the result, the appeal of the assessee is dismissed

ITA 113/IND/2022[2017-18]Status: DisposedITAT Indore13 Apr 2023AY 2017-18

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Modern Laboratories V. The Deputy 45-D2, Sanwer Road, Commissioner Of Income Indore Tax, Cpc, Bangalore. Pan-Aacfm 5920 B (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023

For Appellant: Shri Soumya Bumb, ARFor Respondent: Shri Ashish Porwal, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Modern Laboratories v. The Deputy 45-D2, Sanwer Road, Commissioner of Income Indore Tax, CPC, Bangalore. PAN-AACFM 5920 B (Appellant) (Respondent) Assessee by: Shri Soumya Bumb, AR Respondent by: Shri Ashish Porwal, Sr. DR Date of hearing: 11.04.2023 Date of pronouncement: 13.04.2023 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 09.03.2022 of Ld. Commissioner of Income Tax (Appeals) (in short…

Roshan Hospital, Bhopal vs. DCIT-5(1), Bhopal

In the result, the appeal of the assessee is dismissed

ITA 109/IND/2022[2016-17]Status: DisposedITAT Indore06 Apr 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Roshan Hospital, Dcit/Acit, 7-A-B, Govind Garden, 5(1), Bhopal बनाम/ Raisen Road, Govindpura, Vs. Bhopal-462023 (Appellant /Assessee) (Respondent / Revenue) Pan: Aasfr 4278 B Assessee By Ms. Shreya Jain, Ar Revenue By Shri. Ashish Porwal, Sr. Dr Date Of Hearing 01.03.2023 Date Of Pronouncement 06.04.2023

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

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2016-17 Roshan Hospital, DCIT/ACIT, 7-A-B, Govind Garden, 5(1), Bhopal बनाम/ Raisen Road, Govindpura, Vs. Bhopal-462023 (Appellant /Assessee) (Respondent / Revenue) PAN: AASFR 4278 B Assessee by Ms. Shreya Jain, AR Revenue by Shri. Ashish Porwal, Sr. DR Date of Hearing 01.03.2023 Date of Pronouncement 06.04.2023 आदेश/O R D E R VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 22.03…