Pr. CIT v. Hind Filter Ltd.

90 Taxmann.com 51High Court2018#3721 most cited

What is Pr. CIT v. Hind Filter Ltd. authority for?

An employee's contribution to provident fund and ESI deposited before the due date of filing the return is allowable as a deduction under Section 36(1)(va) read with Section 43B.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Also referred to as

Pr. CIT v. Hind Filter Ltd. · Section 36(1)(va) · Section 43B · employee contribution PF · employee contribution ESI · due date of filing return · allowable deduction

Issues it is cited on

section 2(19aa)section 209section 210section 211section 35ddaresulting companysection 43(6)section 80p(2)(a)(iii)section 80hsection 32(1)(ii)section 43(1)section 36(1)(ii)

Judgments citing Pr. CIT v. Hind Filter Ltd.

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 188/RPR/2023[2018-19]Status: DisposedITAT Raipur14 Dec 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 187/RPR/2023[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 186/RPR/2023[2015-16]Status: DisposedITAT Raipur14 Dec 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 185/RPR/2023[2014-15]Status: DisposedITAT Raipur14 Dec 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 184/RPR/2023[2013-14]Status: DisposedITAT Raipur14 Dec 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 183/RPR/2023[2012-13]Status: DisposedITAT Raipur14 Dec 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 182/RPR/2023[2011-12]Status: DisposedITAT Raipur14 Dec 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Deputy Commissioner of Income Tax, Circle-1(1), Raipur vs. Chhattisgarh State Power Distribution Company Ltd., Raipur

In the result ground 2 of the CO

ITA 181/RPR/2023[2010-11]Status: DisposedITAT Raipur14 Dec 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकरअपीलसं./Ita No.181/Rpr/2023 (Ay-2010-2011) आयकरअपीलसं./Ita No. 182/Rpr/2023 (Ay:2011-2012) आयकरअपीलसं. /Ita No. 183/Rpr/2023(Ay: 2012-2013) आयकरअपीलसं. /Ita No. 184/Rpr/2023(Ay: 2013-2014) आयकरअपीलसं./Ita No. 185/Rpr/2023(Ay: 2014-2015) आयकरअपीलसं./Ita No. 186/Rpr/2023(Ay: 2015-2016) आयकरअपीलसं./Ita No. 187/Rpr/2023(Ay: 2017-2018) आयकरअपीलसं. /Ita No. 188/Rpr/2023(Ay: 2018-2019) Deputy Commissioner Of Income Tax, V Chhattisgarh State Power Distribution Circle-1(1), Raipur S Company Limited, Aayakar Bhawan, Civil Lines, Raipur Vidhyut Seva Bhawan, Daganiya, Raipur Pan: Aadcc6047K & Cross Objection No. 10/Rpr/2023 (2011-12) Cross Objection No. 11/Rpr/2023 (2012-13) Cross Objection No. 12/Rpr/2023 (2014-15) Cross Objection No. 13/Rpr/2023 (2015-16) Cross Objection No. 14/Rpr/2023 (2018-19) Chhattisgarh State Power Distribution V Deputy Commissioner Of Income Tax, Company Limited, Circle-1(1), Raipur S Vidhyut Seva Bhawan, Aayakar Bhawan, Civil Lines, Raipur Daganiya, Raipur Pan: Aadcc6047K (अपीलाथ"/Applicant) (""यथ" / Respondent) : िनधा"रतीक"ओरसे /Assessee By : Shri Praveen Khandelwal & Praveen Goyal, Ca'S राज"वक"ओरसे /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 24.11.2023 घोषणाक"तार"ख/Date Of Pronouncement : 14.12.2023

For Appellant: Shri Praveen Khandelwal & PraveenFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)

…आयकरअपीलीयअिधकरण, रायपुर "यायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ीर"वशसूद, "याियक सद"य एवं "ीअ"ण खोड़"पया, लेखा सद"यकेसम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकरअपीलसं./ITA No.181/RPR/2023 (AY-2010-2011) आयकरअपीलसं./ITA No. 182/RPR/2023 (AY:2011-2012) आयकरअपीलसं. /ITA No. 183/RPR/2023(AY: 2012-2013) आयकरअपीलसं. /ITA No. 184/RPR/2023(AY: 2013-2014) आयकरअपीलसं./ITA No. 185/RPR/2023(AY: 2014-2015) आयकरअपीलसं./ITA No. 186/RPR/2023(AY: 2015-2016) आयकरअपीलसं./ITA No. 187/RPR/2023(AY: 2017-2018) आयकरअपीलसं. /ITA No. 188/RPR/2023(AY: 2018-2019) Deputy Commissioner of In…

Chhattisgarh Sahakari Sakh Samiti Maryadit, Bhilai, Durg vs. Income Tax Officer, Ward-1(2), Bhilai, Durg

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 287/RPR/2023[2020-21]Status: DisposedITAT Raipur30 Nov 2023AY 2020-21

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.284,285,286,287/RPR/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21) Chhattisgarh Sahkari Sakh Samiti V Income Tax Officer-Ward 1(2) Bhilai Maryadit, Chhattisgarh Bhawan, s Chhattisgarh Sector-1, Bhilai Durg (491001), Chhattisgarh India PAN: AAAAK1188L (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri M.C. Oswal, Adv. राज"व क" ओर से /Revenue by : Shri…

Chhattisgarh Sahakari Sakh Samiti Maryadit, Bhilai, Durg vs. Income Tax Officer, Ward-1(2), Bhilai, Durg

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 286/RPR/2023[2018-19]Status: DisposedITAT Raipur30 Nov 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.284,285,286,287/RPR/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21) Chhattisgarh Sahkari Sakh Samiti V Income Tax Officer-Ward 1(2) Bhilai Maryadit, Chhattisgarh Bhawan, s Chhattisgarh Sector-1, Bhilai Durg (491001), Chhattisgarh India PAN: AAAAK1188L (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri M.C. Oswal, Adv. राज"व क" ओर से /Revenue by : Shri…

Chhattisgarh Sahakari Sakh Samiti Maryadit, Bhilai, Durg vs. Income Tax Officer, Ward-1(2), Bhilai, Durg

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 285/RPR/2023[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.284,285,286,287/RPR/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21) Chhattisgarh Sahkari Sakh Samiti V Income Tax Officer-Ward 1(2) Bhilai Maryadit, Chhattisgarh Bhawan, s Chhattisgarh Sector-1, Bhilai Durg (491001), Chhattisgarh India PAN: AAAAK1188L (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri M.C. Oswal, Adv. राज"व क" ओर से /Revenue by : Shri…

Chhattisgarh Sahakari Sakh Samiti Maryadit, Bhilai, Durg vs. Income Tax Officer, Ward-1(2), Bhilai, Durg

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 284/RPR/2023[2013-14]Status: DisposedITAT Raipur30 Nov 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.284,285,286,287/RPR/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21) Chhattisgarh Sahkari Sakh Samiti V Income Tax Officer-Ward 1(2) Bhilai Maryadit, Chhattisgarh Bhawan, s Chhattisgarh Sector-1, Bhilai Durg (491001), Chhattisgarh India PAN: AAAAK1188L (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri M.C. Oswal, Adv. राज"व क" ओर से /Revenue by : Shri…

Gillette India Limited, Spa-65A, Industrial Area, Bhiwadi, District- Alwar vs. PCIT, Jaipur-1, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 313/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 Sept 2023AY 2016-17

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

For Appellant: Sh. P. C. ParwalFor Respondent: Sh. Ajay Malik (CIT) a
Section 143(3)Section 192Section 194Section 195Section 263Section 36(1)(va)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 313/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Gillette India Ltd cuke PCIT, Vs. SPA-65A, Industrial Area, Jaipur-1 Bhiwadi District- Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACI 3924 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal jktLo dh vksj ls@ Revenue by : Sh. Ajay…

Dilip Construction Company, Balod vs. Deputy Commissioner of Income Tax-1(1), Bhilai, Durg

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of my aforesaid observations

ITA 78/RPR/2023[2014-15]Status: DisposedITAT Raipur01 Jun 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.78/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Dilip Construction Company Main Road, New Market, Dalli Rajhara, Balod (C.G.)-491 228 Pan : Aadfd9426A .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.). ……""यथ" / Respondent

For Appellant: Shri Vikram Chhabda, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 250Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.78/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 Dilip Construction Company Main Road, New Market, Dalli Rajhara, Balod (C.G.)-491 228 PAN : AADFD9426A .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Bhilai (C.G.). ……""यथ" / Respondent Assessee by : Shri Vikram Chhabda, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 31.05.2023 घोष…

Babubhai Jagjivandas, Mumbai vs. ADIT (CPC) (ACIT 19(1), Mumbai

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

ITA 2316/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Babubhai Jagjivandas, Asstt. Director Of Income 128 Vishnu Niketan, Prathna Tax (Cpc), Bangalore [Acit Samaj Road, New Charni Vs. 19(1), Mumbai.] Road, Matru Mandir, Mumbai- Mumbai-400 004. 400 007. Pan No. Aaafb 5829 N Appellant Respondent Assessee By : None Revenue By : Mr. Suresh Periasamy, Dr : Date Of Hearing 29/05/2023 : Date Of Pronouncement 31/05/2023 Order

For Appellant: NoneFor Respondent: Mr. Suresh Periasamy, DR
Section 143(1)Section 3Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 Babubhai Jagjivandas, Asstt. Director of Income 128 Vishnu Niketan, Prathna Tax (CPC), Bangalore [ACIT Samaj Road, New Charni Vs. 19(1), Mumbai.] Road, Matru Mandir, Mumbai- Mumbai-400 004. 400 007. PAN No. AAAFB 5829 N Appellant Respondent Assessee by : None Revenue by : Mr. Suresh Periasamy, DR : Date of Hearing 29/05/2023 : Date of pronouncement 31/05/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against…

Principle Security and Allied Services Private Limited, Mumbai vs. Circle 13(1)(2), Mumbai

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 280/MUM/2023[2018-19]Status: DisposedITAT Mumbai21 Apr 2023AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhprinciple Security & Vs. Circle 13(1)(2) Allied Services Private Aayakar Bhavan, Ground Limited, 707 Hubtown Floor, M.K. Road, Viva Shankar Wadi, New Marine Lines Western Express Mumbai – 400 020 Highway, Jogeshwari (East) Mumbai – 400060 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aafcp2691A Appellant .. Respondent Appellant By : Rahul K. Hakani Respondent By : V.S. Mahajan Date Of Hearing 18.04.2023 Date Of Pronouncement 21.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By Nfac, Delhi Dated 29.12.2022 For A.Y. 2018-19. The Assesse Has Raised The Following Grounds Before Us: “1. The Ld. Cit(A) Erred In Not Appreciating The Fact That The Intimation Issued By The Id Ao Cpc Bangalore W'S 143(1) Of The Income Tax Act, 1961 Is Erroneous / Without Jurisdiction Since Additions On Issues Where Two Views Are Possible Cannot Be Made. 2. The Ld. Cit(A) Erred In Confirming Addition Of Rs.1,59,10,546/- U/S 36(1)(Va) Of The Act Without Appreciating The Fact That The Employees Contribution To Pf & Esic Was Deposited Before The Due Date Of Filing Of Return. 3. The Appellant Prays That The Adjustment Made In The Intimation Order U/S143(1) Of The Act May Be Deleted.

For Appellant: Rahul K. HakaniFor Respondent: V.S. Mahajan
Section 143(1)Section 36(1)(va)

…P a g e | 1 Principle Security and Allied Services Pvt. Ltd. Vs. Circle 13(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Principle Security and Vs. Circle 13(1)(2) Allied Services Private Aayakar Bhavan, Ground Limited, 707 Hubtown Floor, M.K. Road, Viva Shankar Wadi, New Marine Lines Western Express Mumbai – 400 020 Highway, Jogeshwari (East) Mumbai – 400060 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFCP2691A Appellant .. Respondent Appellant by : Rahul K. Hakani Respondent by : V.S. Mahajan Date of Hearing 18.04…

Lioyd Healthcare Pvt Ltd, Mumbai vs. DCIT (CPC) Bangalore, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2342/MUM/2022[2018-19]Status: DisposedITAT Mumbai23 Feb 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri S Rifaur Rahman () Lloyd Healthcare Pvt Ltd Vs Dcit (Cpc), Bangalore Unit No.3A, Wing B, 2Nd Floor Aayakar Bhavan, Mumbai- Times Square, Marol 400 020 Andheri Kurla Road Andheri East, Mumbai-400 059 Pan : Aaccl1129L Appellant Respondent

Section 143(1)Section 143(1)(a)Section 234ASection 36Section 36(1)(va)

…1 ITA 2342/Mum/2022 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI S RIFAUR RAHMAN (ACCOUNTANT MEMBER) Lloyd Healthcare Pvt Ltd vs DCIT (CPC), Bangalore Unit No.3A, Wing B, 2nd Floor Aayakar Bhavan, Mumbai- Times Square, Marol 400 020 Andheri Kurla Road Andheri East, Mumbai-400 059 PAN : AACCL1129L APPELLANT RESPONDENT Assessee represented by Shri Bhupendra Shah Department represented by Shri Manoj Kumar Sinha, (Sr. AR) Date of hearing 09/01/2023 Date of pronouncement 23/02/2023 ORDER PER: KULDIP SINGH (JM): The Appellant, Lloyd Healthcare Pvt…

M/S Veto Switchgears and Cables Ltd, Mumbai vs. ACIT, 13(3)(2), Mumbai

In the result, the assessee filed by the assessee stand dismissed

ITA 2634/MUM/2022[2017-18]Status: DisposedITAT Mumbai16 Dec 2022AY 2017-18

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalm/S Veto Switchgears Vs. Acit, 13(3)(2) & Cables Limited Room No. 229, 2 Nd Floor, 4Th Floor, Mumbai Aayakar Bhavan, Maharashtra Maharishi Karve Road, 400 058 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccv4990K Respondent .. Appellant

For Appellant: NoneFor Respondent: Vranda U Matkarni
Section 139(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)Section 438Section 43B

…ITA No.2634/Mum/2022 A.Y. 2017-18 1 M/s Veto Switchgears and Cables Ltd Vs ACIT, 13(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s Veto Switchgears Vs. ACIT, 13(3)(2) And Cables Limited Room No. 229, 2 nd Floor, 4th Floor, Mumbai Aayakar Bhavan, Maharashtra Maharishi Karve Road, 400 058 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACCV4990K Respondent .. Appellant Appellant by : None Respondent by : Vranda U Matkarni Date of Hearing 15.12.2022 Date of Pronouncement 16.12.2022 आदेश / O R D E R…

Draeger Safety India Pvt. Ltd, Mumbai vs. Commissioner of Income Tax NFAC, Mumbai

In the result, the assessee filed by the assessee stand dismissed

ITA 1533/MUM/2022[2018-19]Status: DisposedITAT Mumbai14 Nov 2022AY 2018-19

Bench: Shri Aby T Varkey & Shri Amarjit Singhdraeger Safety India Vs. Commissioner Of Income Private Limited, Tax Appeals 9Th Floor, Commerz Ii National Faceless International Business Assessment Centre Park, Oberoi Garden Delhi City, Off Western Express Highway Mumbai – 400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaecd0537A Respondent .. Appellant

For Appellant: Bhupendra ShahFor Respondent: Mahita Nair
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ITA No.1533/Mum/2022 A.Y.2018-19 1 Draeger Safety India Pvt. Ltd. VS.CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Draeger Safety India Vs. Commissioner of Income Private Limited, Tax Appeals 9th Floor, Commerz II National Faceless International Business Assessment Centre Park, Oberoi Garden Delhi City, Off Western Express Highway Mumbai – 400063 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAECD0537A Respondent .. Appellant Appellant by : Bhupendra Shah Respondent by : Mahita Nair Date of Hearing 13.10.2022 Da…

Mafatlal Industries Limited, Mumbai vs. ACIT-6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4369/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 Jul 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Pr. CIT v. Hind Filter Ltd. (90 Taxmann.com 51) — Cited in 32 Judgments | BharatTax