Pr. CIT v. M/s Suzlon Energy Ltd.

115 Taxmann.com 340High Court2020#2496 most cited

What is Pr. CIT v. M/s Suzlon Energy Ltd. authority for?

Employees' contributions to provident fund and ESI must be deposited by the due date prescribed under the respective welfare legislations (e.g., within 15 days of the month-end salary payment) for a deduction under section 36(1)(va) of the Income-tax Act. Failure to do so results in disallowance, even if the deposit is made before the due date for filing the income tax return under section 139(1).

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Also referred to as

Pr. CIT v. M/s Suzlon Energy Ltd. · 115 Taxmann.com 340 · section 36(1)(va) · employees contribution · provident fund · ESI · due date · statutory due date · section 43B · section 2(24)(x) · disallowance · section 143(1)

Issues it is cited on

Judgments citing Pr. CIT v. M/s Suzlon Energy Ltd.

INDORE BIOTECH INPUTS & RESEARCH P LTD ,INDORE vs. DCIT-CPC BANGLORE, BANGLORE

In the result, these appeals are allowed

ITA 115/IND/2022[2018-19]Status: HeardITAT Indore12 Oct 2022AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani(Conducted Through Virtual Court) Indore Biotech Input & Cpc, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcp 0235 A Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Shyam Sunder Trivedi Cpc, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Actpt 3280 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Shri Pradeep Kumar Cpc, Bangalore Pariyani, Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3296 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr

Section 139(1)Section 143(1)Section 143(1)(iv)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Indore Biotech Input & CPC, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) PAN: AABCP 0235 A Assessee by Ms. Nisha Lahoti & Shri Vijay Bansal, ARs Revenue by Shri Ashish Porwal, Sr. DR Shyam Sunder Trivedi CPC, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN: ACTPT 3280 G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Shri Prad…

SHRI PRADEEP KUMAR PARIYANI,INDORE vs. CIT(A) NFAC, DELHI

In the result, these appeals are allowed

ITA 165/IND/2021[2019-20]Status: DisposedITAT Indore12 Oct 2022AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani(Conducted Through Virtual Court) Indore Biotech Input & Cpc, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcp 0235 A Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Shyam Sunder Trivedi Cpc, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Actpt 3280 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Shri Pradeep Kumar Cpc, Bangalore Pariyani, Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3296 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr

Section 139(1)Section 143(1)Section 143(1)(iv)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Indore Biotech Input & CPC, Bangalore Research Pvt. Ltd. Vs. Indore (Appellant / Assessee) (Respondent / Revenue) PAN: AABCP 0235 A Assessee by Ms. Nisha Lahoti & Shri Vijay Bansal, ARs Revenue by Shri Ashish Porwal, Sr. DR Shyam Sunder Trivedi CPC, Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN: ACTPT 3280 G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Shri Prad…

Showing 120 of 46 · Page 1 of 3

Pr. CIT v. M/s Suzlon Energy Ltd. (115 Taxmann.com 340) — Cited in 46 Judgments | BharatTax