How many judgments cite PCIT v. Strides Arcolab Ltd.?

31 judgments on BharatTax cite PCIT v. Strides Arcolab Ltd. (147 Taxmann.com 202), spanning 2023 to 2024.

Which sections of the Income Tax Act does PCIT v. Strides Arcolab Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 36(1)(va), Section 43B, Section 80P(2)(a)(iv), Section 80P(2)(d).

PCIT v. Strides Arcolab Ltd.

147 Taxmann.com 202Supreme Court of India2023#3767 most cited

What is PCIT v. Strides Arcolab Ltd. authority for?

Disallowance under section 36(1)(va) for employee's contributions to PF/ESI, even if not deposited within the stipulated time, is deleted if the Tribunal's finding is correct.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2024.

Also referred to as

PCIT v. Strides Arcolab Ltd. · Section 36(1)(va) · Section 2(24) · Section 43B · employee's contributions · PF/ESI · disallowance · late deposit

Sections most often in play

Section 143(3)Section 36(1)(va)Section 43B Section 80P(2)(a)(iv)Section 80P(2)(d)

Issues it is cited on

section 3(b)section 143(1)(a)(iv)section 36(1)(iv)section 10aa section 40a(9)section 10a section 143(1)(a)(ii)section 2(24)(x)section 40a(7)section 2(24)section 40(b)section 143(1)(a)

Judgments citing PCIT v. Strides Arcolab Ltd.

Manju Singh, Kota vs. ACIT, Circle-1, Kota

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

ITA 56/JPR/2023[2018-19]Status: DisposedITAT Jaipur30 May 2023AY 2018-19

Bench: The Date Of Hearing.

For Appellant: Shri Nikhlesh Kataria, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT

Section 139(1)Section 143(1)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” 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. 56/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2018-19 Ms. Manju Singh cuke The ACIT Vs. 1-B-14, RHB Colony Kunhari Circle-1 Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASFPS 2654 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Nikhlesh Kataria, CA jktLo dh vksj ls@Revenue by: Smt. Manisha Choudhary, Addl.…

Alsisar Hotels & Resorts Private Limited, Jaipur vs. Assistant Commisioner of Income Tax, Jaipur

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

ITA 135/JPR/2023[2017-18]Status: DisposedITAT Jaipur26 May 2023AY 2017-18

Bench: The Due Date Of The Filing Of Return During The Year. 2. That The Petitioner Raves To Add, Alter Or Amend All Or Any Of The Grounds Of Appeal On Or Before The Due Date Of Hearing.”

For Appellant: Shri Neeraj Rathore (C.A.)For Respondent: None a

Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh 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. 135/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Alsisar Hotels & Resorts Pvt. Ltd. cuke Assistant Commissioner Income Vs. Alsisar Haveli, Sansar Chandra Tax, Jaipur. Road, Jaipur, LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCA 4733 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Neeraj Ratho…

Braham Parkash Yadav, Bhiwadi, Alwar vs. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC)

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

ITA 439/JPR/2022[2020-21]Status: DisposedITAT Jaipur26 May 2023AY 2020-21

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

For Appellant: Shri Praveen Kumar Garg (C.A.)For Respondent: Ms Monisha Choudhary (Addl. CIT) a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh 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. 439/JPR/2022 fu/kZkj.k o"kZ@Assessment Years : 2020-21 Bramah Prakash Yadav cuke Commissioner Income Vs. B-40, Bhagat Singh Colony Tax(Appeals), Bhiwadi, Alwar-301019. National Faceless Appeal Centre (NFAC) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPY 7003 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee…

Wahid Khan, Bhiwadi vs. ITO Ward-1(2), Alwar /DCIT CPC Bengaluru, Alwar/CPC Bengaluru

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

ITA 166/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 May 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: NoneFor Respondent: Ms Monisha Choudhary (JCIT)

Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 166/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Shri Wahid Khan, The Income Tax Officer, Vs. C/o DK Enterprises, Ward 1(2), Opp. Rallison Cable Co., Alwar. Vill. Bandapur Chopanki, Bhiwadi Distt. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. BGUPK 3258 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None. jktLo dh vksj ls@ Revenue by : Ms Monisha Cho…

Dhruv Buildcon Pvt. Ltd., Kota vs. CIT(A), Udaipur-2, Udaipur

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

ITA 86/JPR/2023[2014-15]Status: DisposedITAT Jaipur10 May 2023AY 2014-15

Bench: Ao Who Ignored The Same.

For Appellant: Shri B.A. Maheshwari, CAFor Respondent: Smt. Runi Pal, Addl.CIT

Section 139Section 143(3)Section 154Section 36(1)(va)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’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. 86/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2014-15 M/s. Dhruv Buildcon Pvt. Ltd. cuke The DCIT Vs. 531,Shastri Nagar, Dadabari Central Circle Kot5a – 324 -009 (Raj) Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCD 2663 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri B.A. Maheshwari, CA jktLo dh vksj ls@Reven…

Bhanu Parkash Bansal, Jaipur vs. ITO, Ward2(3), Jaipur

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

ITA 133/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

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

For Appellant: None (E written submission)For Respondent: Shri A.S. Nehra, Addl. CIT

Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 5

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.133/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2018-19 Shri Bhanu Prakash Bansal cuke The ITO Vs. 86/113, Kumbha Marg, Pratap Nagar Ward -2(3) Jaipur – 302 020 (Raj) Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACBPB 8151 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :None (E written submission) jktLo dh vksjls@Revenue by…

Ravi Agarwal, Jaipur vs. DCIT Circle 7, Jaipur

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

ITA 72/JPR/2023[2019-20]Status: DisposedITAT Jaipur03 May 2023AY 2019-20

Bench: The Due Date Of Filing Of Itr. 2. The Ld. Cit(A) Erred In Law & On Facts Of Confirming The Addition Of Rs.22,995/- Being Double Addition Of Speculative Income.’’

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Smt. Monisha Choudhary, Addl.CIT

Section 2(24)(x)Section 3Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 72/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Shri Ravi Agarwal cuke The DCIT Vs. A-1A, Ajmer Road, Shyam Nagar Circle-7 Sodala , Jaipur -302 019 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAZPA 0088K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vivek Bhargava, CA jktLo dh vksj ls@…

Swastic Oil Industries, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 35/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 May 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh 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. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

Swastic Oil Industires, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 34/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 May 2023AY 2018-19

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh 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. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

Dynasty Modular Furnitures Private Limited, Jaipur vs. DCIT Central Circle-1, Jaipur

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

ITA 99/JPR/2023[2020-21]Status: DisposedITAT Jaipur01 May 2023AY 2020-21

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

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh 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. 99/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21 cuke M/s. Dynasty Modular Furniture (P) Ltd The DCIT Vs. F-13, Malviya Industrrial Area Central Circle-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 0035 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj…

Bihani Constructions Private Limited, Jaipur vs. ITO Ward 4(1), Jaipur

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

ITA 19/JPR/2023[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.19/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 M/s. Bihani Constructions (P) Ltd. 64/167, Heera Path, VT Road Mansarovar, Jaipur 302 020 cuke Vs. The ITO Ward 4(1) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAECB 8359 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ dh

For Appellant: Shri R.S. Poonia, CAFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh 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.19/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke The ITO M/s. Bihani Constructions (P) Ltd. 64/167, Heera Path, VT Road Vs. Ward 4(1) Mansarovar, Jaipur 302 020 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAECB 8359 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh v…