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

The ITO, Cochin vs. M.Skerala Ayurveda Ltd, Aluva

In the result, ground No.2 raised by the Revenue is allowed

ITA 308/COCH/2017[2008-09]Status: DisposedITAT Cochin18 Sept 2018AY 2008-09

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

For Appellant: Smt.A.S.BindhuFor Respondent: Sri.Mathew Joseph
Section 14A

…ra 7 to 9 of the impugned order. 8.1 We have heard the rival submissions and perused the material on record. We find that the recent judgment of the Hon’ble jurisdictional High Court in the case of Alliaz Corhill Information Services (P) Ltd. v. DCIT [(2018) 406 ITR 150 (Ker.)] had held that if the employees’ share of PF is not paid within the due date mentioned in the respective statute, the same cannot be allowed as a deduction u/s 36(a)(va) of the I.T.Act. Respectfully following the judgment of the Hon’ble jurisdictional High Court in case of Alliaz Corhill Information Services (P) Ltd. (supra), we hold that…

The ITO, Cochin vs. M.Skerala Ayurveda Ltd, Aluva

In the result, ground No.2 raised by the Revenue is allowed

ITA 307/COCH/2017[2007-08]Status: DisposedITAT Cochin18 Sept 2018AY 2007-08

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

For Appellant: Smt.A.S.BindhuFor Respondent: Sri.Mathew Joseph
Section 14A

…ra 7 to 9 of the impugned order. 8.1 We have heard the rival submissions and perused the material on record. We find that the recent judgment of the Hon’ble jurisdictional High Court in the case of Alliaz Corhill Information Services (P) Ltd. v. DCIT [(2018) 406 ITR 150 (Ker.)] had held that if the employees’ share of PF is not paid within the due date mentioned in the respective statute, the same cannot be allowed as a deduction u/s 36(a)(va) of the I.T.Act. Respectfully following the judgment of the Hon’ble jurisdictional High Court in case of Alliaz Corhill Information Services (P) Ltd. (supra), we hold that…