PR Packaging Service v. ACIT

221 DTR 1Reported decision2023#17246 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 3(b)section 43(b)section 36(va)section 43b(b)section 143(1)(a)(iv)section 34(1)(iv)actual payment basissection 36(1)(iv)section 34(1)employees contribution to pfsection 10aasection 10a

Judgments citing PR Packaging Service v. ACIT

M/S Tarun Construction Company, Ward No.24, Near Bhagat Singh Chowk, Suratgarh vs. CPC, Bangalore/ ITO, Ward-1, Sriganganagar

In the result, appeals are dismissed

ITA 109/JODH/2023[2019-20]Status: DisposedITAT Jodhpur21 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

…the said clause not where indicates any disallowance of expenditure so as to attract adjustment under section 143(1)(a)(iv) of the Act.Reliance in this regard is placed on the following decisions of the coordinate bench:- PR Packaging Service Vs. ACIT (2023) 221 DTR 1(Mum) The Hon’ble Mumbai Bench of the ITATin the said caseafter distinguishing the decision of Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd (supra), at paras 3 to 6 of the order held as under:- “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the e…

M/S Tarun Construction Company, Ward No.24, Near Bhagat Singh Chowk, Suratgarh vs. CPC, Bangalore/ ITO, Ward-1, Sriganganagar

In the result, appeals are dismissed

ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

…the said clause not where indicates any disallowance of expenditure so as to attract adjustment under section 143(1)(a)(iv) of the Act.Reliance in this regard is placed on the following decisions of the coordinate bench:- PR Packaging Service Vs. ACIT (2023) 221 DTR 1(Mum) The Hon’ble Mumbai Bench of the ITATin the said caseafter distinguishing the decision of Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd (supra), at paras 3 to 6 of the order held as under:- “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the e…

M/S Ready Roti India Pvt. Ltd., F-28, Riico Industrial Area, Sare Khurd, Alwar vs. CPC, Bangalore/ ACIT/DCIT, Circle-6, Jaipur

In the result, appeals of the assessee are dismissed

ITA 437/JPR/2022[2020-21]Status: DisposedITAT Jaipur24 May 2023AY 2020-21

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Smt Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…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. Nos. 435 to 437/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 to 2020-21 M/s Ready Roti India Pvt. Ltd. cuke CPC, Vs. F-28, RIICO Industrial Area, Bangalore Sare Khurd, Alwar ACIT/DCIT, Circle-06, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACT 7134 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

M/S Ready Roti India Pvt. Ltd., F-28, Riico Industrial Area, Sare Khurd, Alwar vs. CPC, Bangalore/ ACIT/DCIT, Circle-6, Jaipur

In the result, appeals of the assessee are dismissed

ITA 436/JPR/2022[2019-20]Status: DisposedITAT Jaipur24 May 2023AY 2019-20

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Smt Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…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. Nos. 435 to 437/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 to 2020-21 M/s Ready Roti India Pvt. Ltd. cuke CPC, Vs. F-28, RIICO Industrial Area, Bangalore Sare Khurd, Alwar ACIT/DCIT, Circle-06, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACT 7134 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

M/S Ready Roti India Pvt. Ltd., F-28, Riico Industrial Area, Sare Khurd, Alwar vs. CPC, Bangalore/ ACIT/DCIT, Circle-6, Jaipur

In the result, appeals of the assessee are dismissed

ITA 435/JPR/2022[2018-19]Status: DisposedITAT Jaipur24 May 2023AY 2018-19

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Smt Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…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. Nos. 435 to 437/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 to 2020-21 M/s Ready Roti India Pvt. Ltd. cuke CPC, Vs. F-28, RIICO Industrial Area, Bangalore Sare Khurd, Alwar ACIT/DCIT, Circle-06, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACT 7134 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

PR Packaging Service v. ACIT (221 DTR 1) — Cited in 5 Judgments | BharatTax