How many judgments cite Pr. CIT v. M/s Suzlon Energy Ltd.?

46 judgments on BharatTax cite Pr. CIT v. M/s Suzlon Energy Ltd. (115 Taxmann.com 340), spanning 2020 to 2025.

Which sections of the Income Tax Act does Pr. CIT v. M/s Suzlon Energy Ltd. come up under?

It is most often cited in judgments turning on Section 143(1), Section 2(24)(x), Section 36(1)(va), Section 43B, Section 1952, Section 36.

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

115 Taxmann.com 340High Court2020#2493 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).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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)

Sections most often in play

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B Section 1952 Section 36 Section 38 Section 38 of the Employees Provident Funds and Miscellaneous Provisions Act

Read the full judgment

Issues it is cited on

section 38 section 2(24)(x)section 36(1)(va)section 2(24)section 43b section 36(1)section 36 section 43 salary first appeal section 143(1)prescribed

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

Mohammed Darus Salam, New Delhi vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 946/DEL/2021[2018-19]Status: DisposedITAT Delhi11 Nov 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Mohammed Darus Salam, Vs Dcit, 15/5A, Old Chandrawal, Civil Lines, Cpc, New Delhi-110054. Bengaluru. Pan-Afgpd5866E Appellant Respondent Appellant By Shri Manu K.Giri, Adv., Shri Aseem Chawla, Adv. & Ms. Sonia Dudeja, Adv. Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 11.11.2021 Date Of Pronouncement 11.11.2021

Section 142(1)Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC-2” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Mohammed Darus Salam, vs DCIT, 15/5A, Old Chandrawal, Civil Lines, CPC, New Delhi-110054. Bengaluru. PAN-AFGPD5866E APPELLANT RESPONDENT Appellant by Shri Manu K.Giri, Adv., Shri Aseem Chawla, Adv. & Ms. Sonia Dudeja, Adv. Respondent by Sh. Om Prakash, Sr.DR Date of Hearing 11.11.2021 Date of Pronouncement 11.11.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. CI…

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)

U and T Tractor Spares Private Limited, Jodhpur vs. ACIT/DCIT, Circle-1, Jodhpur

In the result, the appeals filed by the respective assessees are allowed

ITA 43/JODH/2021[2018-19]Status: DisposedITAT Jodhpur06 Aug 2021AY 2018-19

For Appellant: Shri Raksha Birla (C.A.) & Shri Mohit Soni (C.A.)For Respondent: Miss Kajal Singh (JCIT)

Section 139(1)Section 143(1)Section 36(1)(va)

…)(va) while processing the return of income u/s 143(1) and has been rightly confirmed by the ld CIT(A) following the decisions of the Hon’ble Delhi High Court in case of CIT vs Bharat Hotels Ltd, Hon’ble Gujarat High Court in case of PCIT vs Suzlon Energy Ltd 115 Taxmann.com 340, Hon’ble Kerala High Court in case of CIT vs Merchem Ltd 61 Taxmann.com119 and Hon’ble Madras High Court in case of Unifac Management Services (India) Pvt Ltd vs CIT 409 ITR 225. The ld DR has thus relied on the findings of the lower authorities. 13. We have heard the rival contentions and perused the material available on record. On peru…

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/…