Popular Vehicles & Services P. Ltd. v. CIT

96 Taxmann.com 13High Court2018#320 most cited

What is Popular Vehicles & Services P. Ltd. v. CIT authority for?

Employees' contributions to ESI and PF are not deductible if deposited after the due dates specified in the respective welfare statutes, even if paid before the income tax return filing due date under section 139(1). This is because sections 36(1)(va) and 43B operate independently, with section 36(1)(va) specifically governing such contributions.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

Popular Vehicles & Services · employees' contribution ESI PF · section 36(1)(va) · section 43B · belated deposit · due date for deduction · section 139(1) · disallowance · income tax return filing · section 2(24)(x)

Sections most often in play

Section 139(1)Section 143(1)
Read the full judgment

Issues it is cited on

section 158besection 43b(b)section 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 43bemployees contribution to pfsection 36(1)section 43

Judgments citing Popular Vehicles & Services P. Ltd. v. CIT

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 341/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Oct 2021AY 2019-20

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…

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…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 147 & 148/ALLD/2016 Assessment Years: 2005-06 & 2007-08 JCIT (OSD), Circle-2 Bharat Pumps & Compressors Ltd. Aayakar Bhawan, 38, M.G. v. Naini, Allahabad, U.P. Marg, Allahabad,U.P. PAN: AAACB9309A (Appellant) (Respondent) Revenue by: Shri Shantanu Dhamija, CIT (DR) Assessee by: Ms. Tanu Singhal, C.A. Date of hearing: 14.07.2021 Date of pronouncement: 12.08.2021 O R D E R PER Bench: These two appeals, filed by Revenue, bearing I…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos. 147 & 148/ALLD/2016 Assessment Years: 2005-06 & 2007-08 JCIT (OSD), Circle-2 Bharat Pumps & Compressors Ltd. Aayakar Bhawan, 38, M.G. v. Naini, Allahabad, U.P. Marg, Allahabad,U.P. PAN: AAACB9309A (Appellant) (Respondent) Revenue by: Shri Shantanu Dhamija, CIT (DR) Assessee by: Ms. Tanu Singhal, C.A. Date of hearing: 14.07.2021 Date of pronouncement: 12.08.2021 O R D E R PER Bench: These two appeals, filed by Revenue, bearing I…

Gdx Facility & Management Services P.Ltd, New Delhi vs. DCIT, Circle-10(10, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5218/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year : 2014-15

For Appellant: Sh. Naman Desai, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : NEW DELHI (Through Video Conferencing) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/S GDX FACILITY & Vs. DCIT, CIRCLE 10(10), MANAGEMENT SERVICES NEW DELHI P. LTD., ROOM NO. 207, AAYAKAR 29, GDX HOUSE, SANT BHAWAN, NAGAR, EAST OF KAILASH, LAXMI NAGAR, DELHI-2 NEW DELHI - 110015 (PAN :AACCG5199H) (Appellant) (Respondent) Appellant by : Sh. Naman Desai, CA Respondent by : Sh. M. Baranwal, Sr. DR. ORDER PER H.S. SIDHU, JM : Assesee has filed the present appeal against the impugned order…

Srinivasa Fashins Pvt Ltd, Chennai vs. ITO Corporate Ward-6(4), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु#वु$ आर.एल. रे&डी, "या)यक सद"य के सम* BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER )नधा+रण वष+ /Assessment Year: 2014-15 HEARD THROUGH VIDEO CONFERENCING v. M/s.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [PAN: AAICS 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant by Mr.N.Vijay Kumar, CA : Mr.AR.V.Sreenivasan, JCIT /…

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER HEARD THROUGH VIDEO CONFERENCING आयकर अपील सं./ITA No.2885/Chny/2017 "नधा"रण वष" /Assessment Year: 2013-14 The Deputy Commissioner M/s. Repco Home Finance v. Pvt. Ltd., of Income Tax, 33, North Usman Road, Corporate Circle-5(1), T.Nagar, Chennai-600034 Chennai – 600 017. [PAN: AAACR 0209 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) Shri ARV Sreenivasan, अपीलाथ" क" ओर से/…

DCIT, Corporate Circle-3, Chennai vs. Cema Electric Lighting Products India Ltd, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 18/CHNY/2018[2014-15]Status: DisposedITAT Chennai22 May 2020AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 18/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of M/S. Cema Electric Lighting Products Income Tax, Vs. India Ltd., 10, Anna Avenue, Corporate Circle 1(2), Bhakthavatsalam Nagar, Adyar, Chennai 600 034. Chennai 600 020 [Pan: Aaccc9663Q] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. R. Anita, Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Fca सुनवाई की तारीख/ Date Of Hearing : 20.05.2020 घोषणा की तारीख /Date Of Pronouncement : 22.05.2020 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-1, Chennai Dated 27.10.2017 Relevant To The Assessment Year 2014-15. The Effective Grounds Raised By The Revenue Are That The Ld. Cit(A) Has Erred In Deleting The Addition Made In Respect Of Employees Contribution Towards Provident Fund As Well As Deleting The Disallowance Of ₹.5.07 Crores Made In Respect Of The Disproportionate Expenditure Towards Salary & Wages.

For Appellant: Ms. R. Anita, JCITFor Respondent: Shri B. Ramakrishnan, FCA
Section 139(1)Section 36(1)(va)Section 43B

…Court was rendered in peculiar circumstances without adjudicating the issue on merits, remitted the matter back to the file of the ld. CIT(A) for fresh consideration, by relying on the decision in the case of Popular Vehicles & Services Private Limited v. CIT 406 ITR 150 (Ker), wherein, the facts are not clear as to whether the assessee remitted the payments within the due date of filing of return of income under section 139(1) of the Act or not, otherwise also, the above decision of the Hon’ble Kerala High Court is not binding on the Tribunal in view of the decision in the case of Visvas Promoters P. Ltd. v. ITA…

Kerala State Electronics Dev Corpn Ltd, Trivandrum vs. The ACIT, Trivandrum

In the result, the appeal filed by the assessee is dismissed

ITA 688/COCH/2019[2010-11]Status: DisposedITAT Cochin10 Mar 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Ms.Rohini Thampy, CAFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 36(1)(va)

…ered against the assessee by the judgments of the Hon’ble jurisdictional High Court in the case of CIT v. Merchem Limited [(2015) 378 ITR 443 (Ker.)], and Popular 2 M/s.Kerala State Electronics Dev.Corpn Ltd. Vehicles & Services Private Limited v. CIT [(2018) 406 ITR 150 (Ker.)], wherein it has been clearly said that the employees’ contribution to PF and ESI paid beyond the due date prescribed under the respective Acts could not be eligible for deduction u/s 36(1)(va) of the I.T.Act. In view of the judgments of the Hon’ble jurisdictional High Court cited supra, we hold that the CIT(A) is justified in confirming t…

Asianet Satellite Communications Ltd, Trivandrum vs. ACIT, Trivandrum

In the result, the appeals filed by the assessee are dismissed

ITA 718/COCH/2019[2011-12]Status: DisposedITAT Cochin02 Mar 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Rajiv RFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.716/Coch/2019 : Asst.Year 2007-2008 ITA No.717/Coch/2019 : Asst.Year 2010-2011 ITA No.718/Coch/2019 : Asst.Year 2011-2012 M/s.Asianet Satellite The Dy.Commissioner of Communications Limited Vs. Income-tax, Circle 1(1) C/o.Varma & Varma, CAs Thiruvananthapuram. E-3,Sahasraram, Elankom Gardens, Sasthamangalam Thiruvananthapuram Pin – 695010 PAN : AAECA5548E. (Appellant) (Respondent) Appellant by : Sri.Rajiv R Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Pronouncement : 02.03.2020…

Asianet Satellite Communications Ltd, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals filed by the assessee are dismissed

ITA 717/COCH/2019[2010-11]Status: DisposedITAT Cochin02 Mar 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Rajiv RFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.716/Coch/2019 : Asst.Year 2007-2008 ITA No.717/Coch/2019 : Asst.Year 2010-2011 ITA No.718/Coch/2019 : Asst.Year 2011-2012 M/s.Asianet Satellite The Dy.Commissioner of Communications Limited Vs. Income-tax, Circle 1(1) C/o.Varma & Varma, CAs Thiruvananthapuram. E-3,Sahasraram, Elankom Gardens, Sasthamangalam Thiruvananthapuram Pin – 695010 PAN : AAECA5548E. (Appellant) (Respondent) Appellant by : Sri.Rajiv R Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Pronouncement : 02.03.2020…

Asianet Satellite Communications Ltd, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals filed by the assessee are dismissed

ITA 716/COCH/2019[2007-08]Status: DisposedITAT Cochin02 Mar 2020AY 2007-08

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Rajiv RFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.716/Coch/2019 : Asst.Year 2007-2008 ITA No.717/Coch/2019 : Asst.Year 2010-2011 ITA No.718/Coch/2019 : Asst.Year 2011-2012 M/s.Asianet Satellite The Dy.Commissioner of Communications Limited Vs. Income-tax, Circle 1(1) C/o.Varma & Varma, CAs Thiruvananthapuram. E-3,Sahasraram, Elankom Gardens, Sasthamangalam Thiruvananthapuram Pin – 695010 PAN : AAECA5548E. (Appellant) (Respondent) Appellant by : Sri.Rajiv R Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Pronouncement : 02.03.2020…

M/S Kerala State Construction Corporation Ltd, Trivanrum vs. DCIT, Trivandrum

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

ITA 699/COCH/2019[2010-11]Status: DisposedITAT Cochin02 Mar 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

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

…ld as follows: 8. We have heard the rival submissions and perused the record. In our opinion, this issue is squarely covered against the assessee by the judgment of the Jurisdictional High Court in the case of Popular Vehicles and Services Pvt. Ltd. vs. CIT (406 ITR 150) wherein it was held has under: “Held, dismissing the appeal, the employees' contribution was covered by clause (va) of section 36(1) and the deduction was restricted by the Explanation below it. If the employer's contribution under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and the Employees' State Insurance Act, 1948…

M/S Kerala State Construction Corporation Ltd, Trivanrum vs. DCIT, Trivandrum

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

ITA 698/COCH/2019[2007-08]Status: DisposedITAT Cochin02 Mar 2020AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

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

…ld as follows: 8. We have heard the rival submissions and perused the record. In our opinion, this issue is squarely covered against the assessee by the judgment of the Jurisdictional High Court in the case of Popular Vehicles and Services Pvt. Ltd. vs. CIT (406 ITR 150) wherein it was held has under: “Held, dismissing the appeal, the employees' contribution was covered by clause (va) of section 36(1) and the deduction was restricted by the Explanation below it. If the employer's contribution under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and the Employees' State Insurance Act, 1948…

Khimji K.D. Sons Pvt. Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

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

ITA 269/CTK/2018[2014-15]Status: DisposedITAT Cuttack01 Oct 2019AY 2014-15

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.269/Ctk/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. Dcit, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar Pin-751007 स्थायी ऱेखा सं./ Pan No. : Aabck 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Bivek Mohanty, ARFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 143(3)Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.269/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. DCIT, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar PIN-751007 स्थायी ऱेखा सं./ PAN No. : AABCK 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri Bivek Mohanty, AR राजस्व की ओर से /Revenue by : Shri Subhe…

Milind Gupta, Bhubaneswar vs. ITO, Ward-5(2), Bhubaneswar

In the result, appeal for the assessment year 2013-14 is partly

ITA 382/CTK/2017[2013-14]Status: DisposedITAT Cuttack27 Sept 2019AY 2013-14

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri Jagabandhu Sahu/Goutam Sahu, ARFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.382 & 383/CTK/2017 Assessment Years : 2031-14 & 2014-15 Milind Gupta,N-2/160, IRC Vs. ITO, Ward 5(2), Bhubaneswar Village, Nayapalli, Bhubaneswar. PAN/GIR No.AAUPG 8639 F (Appellant) .. ( Respondent) Assessee by : Shri Jagabandhu Sahu/Goutam Sahu, AR Revenue by : Shri Subhendu Dutta, DR Date of Hearing : 08/08/ 2019 Date of Pronouncement : 27/09/ 2019 O R D E R Per C.M.Garg,JM These are appeals filed by the assessee against the separate orders both d…

Sri.Purusothaman K.K., Pathanamthitta vs. The ITO, WD-3, Thiruvalla

In the result, the appeal filed by the assessee is dismissed

ITA 51/COCH/2019[2014-15]Status: DisposedITAT Cochin19 Jun 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

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

…f the CIT(A). 8. We have heard the rival submissions and perused the record. In our opinion, this issue is squarely covered against the assessee by the judgment of the Jurisdictional High Court in the case of Popular Vehicles and Services Pvt. Ltd. vs. CIT (406 ITR 150) wherein it was held has under: I.T.A. No.51/Coch/2019 “Held, dismissing the appeal, the employees' contribution was covered by clause (va) of section 36(1) and the deduction was restricted by the Explanation below it. If the employer's contribution under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and the Employees'…

Income Tax Officer Ward-1(1)(3), Bangalore vs. M/S Bangalore Airport Terminal Services Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 1587/BANG/2018[2014-15]Status: DisposedITAT Bangalore13 Dec 2018AY 2014-15

Bench: Shri. A. K. Garodia

For Appellant: NoneFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 143(2)Section 36(1)(va)Section 43B

…ITA.1587/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.1587/Bang/2018 (Assessment Year : 2014-15) Income-tax Officer, Ward -1(1)(3), Bengaluru .. Appellant v. M/s. Bangalore Airport Terminal Services P. Ltd, No.148, HBR Layout, 5th Cross, Bengaluru 560 043 .. Respondent PAN : AACCB8858Q Assessee by : None Revenue by : Shri. R. N. Siddappaji, Addl. CIT Heard on : 28.11.2018 Pronounced on : 13.12.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : The present appeal is…

The Kerala State Co-Op Coir Marketing Federation Ltd, Alappuzha vs. The ACIT, Circle-1, Alappuzha

In the result, assessee’s appeal is dismissed

ITA 464/COCH/2018[2013-14]Status: DisposedITAT Cochin27 Nov 2018AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 36(1)(va)

…of appeal before us). The judgment of the Hon’ble jurisdictional High Court in the case of Merchem Limited (supra) was followed by the recent judgment of the Hon’ble Kerala High Court in the case of Alliaz Corhill Information Services (P) Ltd. v. DCIT [(2018) 406 ITR 150 (Ker.)]. In view of the above judicial pronouncement of the Hon’ble jurisdictional High Court, we hold that the Assessing Officer has correctly disallowed the sum of Rs.58,98,073. Therefore, the CIT(A)’s order confirming the assessment order does not require any interference and the same is upheld. It is ordered accordingly. 7. In the result, as…

Daily Express LLP, Alappuzha vs. The ITO, WD-1, Alappuzha

In the result, assessee’s appeal is dismissed

ITA 394/COCH/2018[2015-16]Status: DisposedITAT Cochin10 Oct 2018AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.SreenivasanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 36(1)(va)

…jurisdictional High Court in the case of Hon’ble jurisdictional High Court in the case of Merchem Limited (supra) was followed by the recent judgment of the Hon’ble Kerala High Court in the case of Alliaz Corhill Information Services (P) Ltd. v. DCIT [(2018) 406 ITR 150 (Ker.)]. In view of the above judicial pronouncement of the Hon’ble jurisdictional High Court, we hold that the Assessing Officer has correctly disallowed the sum of Rs.5,42,537. Therefore, the CIT(A)’s order confirming the assessment order does not require any interference and the same is upheld. It is ordered accordingly. 7. In the result, ass…