PCIT v. Rajasthan State Beverages Corporation Ltd.

250 Taxmann 16Supreme Court of India2017#1865 most cited

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.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

PCIT v. Rajasthan State Beverages Corporation Ltd · 250 Taxmann 16 · section 36(1)(va) · section 43B · section 2(24)(x) · employees contribution to PF · ESI · due date of return · disallowance · provident fund · employee share

Issues it is cited on

section 36(va)section 80(p)(2)section 3(b)section 43b(b)section 34(1)(iv)section 36(1)(iv)section 143(1)(a)(iv)section 34(1)section 2(24)(x)employees contribution to pfsection 2(24)section 36(1)(va)

Judgments citing PCIT v. Rajasthan State Beverages Corporation Ltd.

Sodexo Food Solutions India P .Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

Appeal stand partly allowed for statistical purposes

ITA 5707/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…ITA Nos.5781 & 5707/Mum/2016 Sodexo Food Solutions India Private Limited Assessment Year-2011-12 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1stFloor, Gemstar Commercial Complex Room No.146, 1st Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada,…