Pr. CIT v. Rajasthan State Beverages Corpn. Ltd.

84 Taxmann.com 173High Court2017#781 most cited

What is Pr. CIT v. Rajasthan State Beverages Corpn. Ltd. authority for?

Employee contributions to provident fund or ESI are deductible if deposited by the employer on or before the due date for filing the return of income under section 139(1). This is because section 43B has an overriding effect on section 36(1)(va).

131

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2023.

Also referred to as

Pr. CIT v. Rajasthan State Beverages Corpn. Ltd. · employee contribution PF ESI · section 36(1)(va) · section 43B · due date filing return of income · allowability employee contribution · 43B overriding 36(1)(va) · section 139(1) · provident fund ESI deposit · employer contribution due date

Issues it is cited on

employees contribution to pfsection 2(24)(x)section 2(24)section 36(1)(va)section 43bsection 36(1)revenue expendituresection 43section 36section 139(1)section 139section 13

Judgments citing Pr. CIT v. Rajasthan State Beverages Corpn. Ltd.

Elico Ltd., Hyd, Hyderabad vs. ACIT, Circle-2(2), Hyd, Hyderabad

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

ITA 1120/HYD/2016[2010-11]Status: DisposedITAT Hyderabad18 Nov 2020AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singh

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Sunil Kumar Pandey, DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER I.T.A. No. 1120/HYD/2016 Assessment Year: 2010-11 Elico Limited, Asst. Commissioner HYDERABAD Vs of Income Tax, [PAN: AAACE5140L] Circle-2(2), HYDERABAD (Appellant) (Respondent) For Assessee : Shri S.Rama Rao, AR For Revenue : Shri Sunil Kumar Pandey, DR Date of Hearing : 12-11-2020 Date of Pronouncement : 18-11-2020 O R D E R PER D.S. SUNDER SINGH, A.M. : This appeal filed by the assessee is directed against the order of th…

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…

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…

M/S. Institute of Gastro & Kidney Care Pvt. Ltd., Bhubaneswar vs. DCIT, Corporate Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 367/CTK/2018[2015-16]Status: DisposedITAT Cuttack06 Feb 2019AY 2015-16

Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.367/Ctk/2018 ("नधा"रण वष" / Assessment Year :2015-2016) M/S Institute Of Gastro & Kidney Vs. Dcit, Corporate Circle- Care (P) Ltd., 1(1), Bhubaneswar Plot No.155, Sahid Nagar, Bhubaneswar-751007, Odisha "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacci 9709 F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.K.Mishra, Advocate राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 05/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 06/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, Dated 04.06.2018 In First Appeal No.0107/17-18, For The Assessment Year 2015-2016. 2. The Sole Issue In This Appeal Agitated By The Assessee Is That The Claim Of Contribution Towards Epf & Esi Of Rs.3,21,916/- Should Be Allowed To The Assessee As The Same Was Paid & Deposited Within The Same Financial Year & Before The Due Date Of Filing Of Return. 3. I Have Heard The Arguments Of Both The Sides & Clearly Perused The Relevant Material Placed On The Record Of The Tribunal. 4. Ld. Ar Submitted That The Ao & Ld. Cit(A) Have Followed The Decision Of Hon’Ble Gujarat High Court In The Case Of Cit Vs. Gujarat

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 139(1)Section 3Section 36(1)(va)Section 43B

…arat High Court in the case of CIT Vs. Gujarat 2 State Road Transport Corporation, reported as 366 ITR 170 (Guj), whereas the judgment of Hon’ble Rajasthan High Court in the case of Pr. CIT Vs. Rajasthan State Beverages Corporation Ltd., reported in (2017) 84 Taxmann.com 173(Rajasthan) mandates that the amount claimed on account of payment of EPF and ESI having been deposited on or before the due date of filing of return of income should be allowed to the assessee u/s.43B or u/s.36(1)(va) of the Income Tax Act, 1961 (for short, ‘the Act’). 5. Replying to the above, ld. DR strongly supported the orders of auth…

Deputy Commissioner of Income Tax- 5(1), Indore vs. M/S Thirdeye Security Services Pvt.Ltd., Indore

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

ITA 610/IND/2017[2014-15]Status: DisposedITAT Indore23 Oct 2018AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Borad

Section 139(1)Section 143(2)Section 143(3)Section 2(24)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA No.609& 610/Ind/2017 Assessment Years: 2013-14 & 2014-15 DCIT-5(1), M/s. Thirdeye Security Services, Pvt. Indore बनाम/ Ltd. LG 21,BCM Height PU, 4, A5, Vs. Scheme No.54, Vijay Nagar, Indore (Revenue) (Respondent) P.A. AACCT3827H Revenue by Shri Yogeesh Mishra Sr. DR Respondent by Shri Anil Kamal Garg & Arpit Gaur, CAs Date of Hearing: 17.10.2018 Date of Pronouncement: 23 .10.2018 आदेश / O R D E R PER MANISH BORAD, A.M: These…

Deputy Commissioner of Income Tax- 5(1), Indore vs. M/S Thirdeye Security Services Pvt.Ltd., Indore

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

ITA 609/IND/2017[2013-14]Status: DisposedITAT Indore23 Oct 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad

Section 139(1)Section 143(2)Section 143(3)Section 2(24)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA No.609& 610/Ind/2017 Assessment Years: 2013-14 & 2014-15 DCIT-5(1), M/s. Thirdeye Security Services, Pvt. Indore बनाम/ Ltd. LG 21,BCM Height PU, 4, A5, Vs. Scheme No.54, Vijay Nagar, Indore (Revenue) (Respondent) P.A. AACCT3827H Revenue by Shri Yogeesh Mishra Sr. DR Respondent by Shri Anil Kamal Garg & Arpit Gaur, CAs Date of Hearing: 17.10.2018 Date of Pronouncement: 23 .10.2018 आदेश / O R D E R PER MANISH BORAD, A.M: These…

Karpara Project Engineering Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 2223/AHD/2016[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13

Section 2Section 28Section 36(1)(va)Section 43B

…Karpara Project Engineering Pvt. Ltd. v. ACIT 1(1)(2) Surat/I.T.A. No.2223/Ahd/2016/ A.Y. 12-13 Page 1 of 7 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2223/Ahd/2016 िनधा"रण वष"/A.Y.:2012-13 Karpara Project Engineering Pvt. Ltd. Vs. Assistant 405, SN S Platina, Near Reliance Commissioner of Market B/H J. H Ambani School Above Income Tax, Circle- Surat Peoples Co-operative Bank Surat 1(1)(2) Surat 395007: PAN: A…

ACIT 13(2)(1), Mumbai vs. Sodexo Food Solutions India P. Ltd, Mumbai

Appeal stand partly allowed for statistical purposes

ITA 5781/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…ITA Nos.5781 & 5707/Mum/2016 Sodexo Food Solutions India Private Limited Assessment Year-2011-12 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1stFloor, Gemstar Commercial Complex Room No.146, 1st Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada,…

Sodexo Food Solutions India P .Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

Appeal stand partly allowed for statistical purposes

ITA 5707/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…ITA Nos.5781 & 5707/Mum/2016 Sodexo Food Solutions India Private Limited Assessment Year-2011-12 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1stFloor, Gemstar Commercial Complex Room No.146, 1st Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada,…

Mitali Creation Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-1(3), Now Ward-1(1)(3), Surat

In the result, the appeal of the assessee is dismissed

ITA 2121/AHD/2015[2012-13]Status: DisposedITAT Surat24 Aug 2018AY 2012-13

Bench: C .M. Garg, Jm & O. P. Meena, Am

Section 2Section 28Section 36(1)(va)Section 43B

…Mitali Creation Pvt. Ltd. v. ITO1(1)(3)Surat /I.T.A. No.2121 /Ahd/2015/A.Y.12-13 Page 1 of 6 INCOM TAX APPELLATE TRIBUNAL –SURAT-BENCH-SURAT BEFORE C .M. GARG, JM & O. P. MEENA, AM I.T.A No.2121/Ahd/2015 िनधा"रण वष"/Assessment Year : 2012-13 M/s. Mitali Creation Pvt. Ltd. , V Income Tax Officer Block No. 135, Plot No. 94-105, . Ward 1(1)(3) Surat Ashirwad Industrial Estate Near Venus Mall Tatithaiya Tal-Palsana Surat 393325 PAN: AAGCM 0628 K Appellant Respondent Assessee by Shri Ramesh Malapani, CA Revenue by Shri P.S. Chaudhary, Sr. D.R. Date of hearing 05.09.2018 Date of pronouncement 07.09.2018 ORDER PER O.…