Which sections of the Income Tax Act does Principal Commissioner of Income- Tax 11 v. Tops Security Ltd. come up under?

It is most often cited in judgments turning on Section 250, Section 43B, Section 46A, Section 139, Section 139(1), Section 143(1).

Principal Commissioner of Income- Tax 11 v. Tops Security Ltd.

Q: How many judgments cite Principal Commissioner of Income- Tax 11 v. Tops Security Ltd.?

10 judgments on BharatTax cite Principal Commissioner of Income- Tax 11 v. Tops Security Ltd. (97 Taxmann.com 525), spanning 2019 to 2025.

97 Taxmann.com 525High Court2018#10821 most cited

What is Principal Commissioner of Income- Tax 11 v. Tops Security Ltd. authority for?

Unpaid service tax cannot be disallowed under section 43B if the service tax amount has not been received by the assessee from its clients.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Principal Commissioner of Income- Tax 11 v. Tops Security Ltd. · section 43B · service tax · unpaid service tax · disallowance · not received from clients · liability

Sections most often in play

Section 250 Section 43B Section 46A Section 139 Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)

Issues it is cited on

section 43b section 43 total income interest

Judgments citing Principal Commissioner of Income- Tax 11 v. Tops Security Ltd.

Dipak Kumar Hazra, Howrah vs. ITO, Ward 47(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1135/KOL/2025[2018-2019]Status: DisposedITAT Kolkata21 Oct 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1135/KOL/2025 Assessment Year: 2018-19 Dipak Kumar Hazra ITO, Ward-47(2), Kolkata Vs. (Appellant) (Respondent) PAN: ABFPH5605J Appearances: Assessee represented by : Miraz D. Shah, AR. Department represented by : Kallol Mistry, JCIT, Sr. DR. Date of concluding the hearing : 29-July-2025 Date of pronouncing the order : 21-October-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of In…

Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Seven Hills Project Private Limited, Kolkata

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

ITA 1454/KOL/2023[2015-16]Status: DisposedITAT Kolkata02 Sept 2025AY 2015-16

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 139(1)Section 143(3)Section 154Section 246ASection 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1454/KOL/2023 Assessment Year: 2015-16 Deputy Commissioner of Income Seven Hills Project Private Tax, Circle-11(1), Kolkata Limited Vs. (Appellant) (Respondent) PAN: AAQCS4229L Appearances: Department represented by : S.B. Chakraborty, Addl. CIT, Sr.DR. Assessee represented by : Arvind Agarwal, AR. Date of concluding the hearing : 26-June-2025 Date of pronouncing the order : 02-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal fi…

M/S Ids Next Business Solutions Private Limited, Bangalore vs. Deputy Commissioner Pf Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2119/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jan 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

For Appellant: Shri Rampriyadas, CAFor Respondent: Shri Sankarganesh K, JCIT (DR)

Section 145ASection 43B

…yable has not been collected by the assessee from its customer and on collection of the said amount, which is payable to the department and for this purpose he relied on the following judgment of Bombay High Court in the case of Pr.CIT Vs. Tops Security Ltd., 97 Taxmann.com 525 (Bom) wherein held as follows:- “where an amount on which service tax was payable had not been received by the assessee from its clients to whom services were rendered and assessee had Page 4 of 21 claimed unpaid services tax as its liability. The same could not be disallowed u/s 43B of the Act. 5. The ld.AR also relied on the judgment o…

M/S Trig Security & Intelligence Pvt Ltd., Jsr vs. ITO Wrd-3(2), Jsr

Appeal is allowed in above terms

ITA 13/RAN/2019[2014-15]Status: DisposedITAT Ranchi23 Sept 2020AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm आयकरअपीलसं./Ita No.13/Ran/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri N. S. Khalko, JCIT

Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI, “E” COURT, AT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM आयकरअपीलसं./ITA No.13/Ran/2019 ("नधा"रणवष" / Assessment Year:2014-15) M/s Trig Security and Vs. ITO, Ward-3(2), Jamshedpur 1st Floor, Jyoti Tower, Road No. 2, Contractors Area, Bistupur, Jamshedpur "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCT 5945 J (Appellant) .. (Respondent) Appellant by : Shri Devesh Poddar, Advocate Respondent by : Shri N. S. Khalko, JCIT सुनवाईक"तार"ख/ Date of Hearing : 02/09/2020 घोषणाक"तार"ख/Date of Pronouncement : 23/09/2020 आदेश / O R D E R Per Shri S. S. GODARA…

Alstom India Ltd, Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 6960/MUM/2014[2008-09]Status: HeardITAT Mumbai28 Jun 2019AY 2008-09

Bench: Shri Saktijit Deyand Shri G. Manjnatha

For Appellant: Shri Mrunal Parekh a/wFor Respondent: Shri Anadi Verma

Section 143(3)Section 147Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI G. MANJNATHA, ACCOUNTANT MEMBER ITA no.6960/Mum./2014 (Assessment Year :2008–09) G.E. Power India Ltd. (Formerly known as M/s. Alstom India Ltd.), The International, 5th Floor 16, Marine Lines, Cross Road no.1 ……………. Appellant Off Maharshi Karve Marg Churchgate, Mumbai 400 020 PAN – AABCA8679F v/s Addl. Commissioner of Income Tax ……………. Respondent Range–1(1), Mumbai ITA no.6501/Mum./2008 (Assessment Year :2002–03) Dy. Commissioner of Income Tax ……………. Appellant Range–1(1), Mumbai v/s G.E. Power India Ltd.…

M/S Shivhare Roadlines, Gwalior vs. Jt. C.I.T., Range-2, Gwalior

In the result, the appeal is partly allowed

ITA 313/AGR/2014[2010-11]Status: DisposedITAT Agra31 May 2019AY 2010-11

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

Section 139(1)Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI C.M. GARG, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No.313/Agra/2014 (ASSESSMENT YEAR: 2010-11) M/s Shivhare Road Lines, Vs.. ITO, 1 (1)(1), Agra. Gwalior- 474009. PAN: AAJFS3154L (Respondent) (Appellant) Appellant by Shri Deependra Mohan, C.A Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 11.04.2019 Date of Pronouncement 31.05.2019 ORDER Per Dr. M.L. Meena, A.M.: This appeal by the assessee is directed against the order of the Commissioner of Income Tax, appeals [Hereafter referred to as “the ld. CIT(A…

Addl. CIT, New Delhi vs. M/S. Sbi Cards & Payments Services Pvt. Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 4705/DEL/2016[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 43B

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 4703 to 4705/Del/2016 Assessment Year: 2009-10 to 2011-12 Addl. CIT, Special Range-8, vs. SBI Cards & Payments Services New Delhi. Pvt. Ltd., 401-402, 4th Floor, Aggarwal Millennium Tower, New Delhi (PAN: AAECS5981K) (Appellant) (Respondent) Appellant by Sh. S.S. Rana, CIT/DR Respondent by Sh. Tushar Jarwal, Advocate Sh. Rahul Sateeja, Advocate Date of Hearing 16.05.2019 Date of Pronouncement 28.05.2019 ORDER Per L.P. Sahu, A.M.: All these appeals are…

Addl. CIT, New Delhi vs. M/S. Sbi Cards & Payments Services Pvt. Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 4704/DEL/2016[2010-11]Status: DisposedITAT Delhi28 May 2019AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 43B

Addl. CIT, New Delhi vs. M/S. Sbi Cards & Payments Services Pvt. Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 4703/DEL/2016[2009-10]Status: DisposedITAT Delhi28 May 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 43B

Vansun Erectors Private Limited, Secunderabad vs. Income Tax Officer, Ward-17(3), Hyderabad

In the result, assessee’s appeal is allowed

ITA 732/HYD/2018[2014-15]Status: DisposedITAT Hyderabad15 Feb 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Vansun Erectors Vs Income Tax Officer Private Limited, Ward 17(3) Secunderabad Hyderabad Pan: Aabcv0428R (Appellant) (Respondent)

For Appellant: Shri K.C. DevdasFor Respondent: Shri Phani Raju, DR

Section 143(3)Section 43B

…ITA No 732 of 2018 Vansun Erectors P Ltd Secunderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member M/s. Vansun Erectors Vs Income Tax Officer Private Limited, Ward 17(3) Secunderabad Hyderabad PAN: AABCV0428R (Appellant) (Respondent) For Assessee : Shri K.C. Devdas For Revenue : Shri Phani Raju, DR Date of Hearing: 07.02.2019 Date of Pronouncement: 15.02.2019 O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y 2014-15 against the order of the CIT (A)-5, Hyderabad,…