How many judgments cite Prudential Logistics and Transports v. ITO?

27 judgments on BharatTax cite Prudential Logistics and Transports v. ITO (364 ITR 689), spanning 2016 to 2025.

Which sections of the Income Tax Act does Prudential Logistics and Transports v. ITO come up under?

It is most often cited in judgments turning on Section 194C, Section 195, Section 40(a)(ia), Section 143(3), Section 147, Section 197.

Prudential Logistics and Transports v. ITO

364 ITR 689High Court2014#4417 most cited

What is Prudential Logistics and Transports v. ITO authority for?

The Kerala High Court decision in Prudential Logistics & Transports v. ITO held that the second proviso to Section 40(a)(ia) of the Income-tax Act, 1961, was not retrospective in effect for earlier assessment years.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Prudential Logistics and Transports v. ITO · 364 ITR 689 · Section 40(a)(ia) · second proviso · retrospective effect · non-retrospective · assessment year · disallowance · TDS

Also reported as

51 Taxmann.com 426228 Taxmann 320

Sections most often in play

Section 194C Section 195 Section 40(a)(ia)Section 143(3)Section 147 Section 197 Section 197A Section 43B

Issues it is cited on

section 44ab(a)section 194a(1)section 195(2)section 197 interest on securities section 195 section 194a assessee in default section 194c section 201(1)section 40(a)section 40(a)(ia)

Judgments citing Prudential Logistics and Transports v. ITO

Ichha Constructions P.Ltd, Mumbai vs. DCIT CC 5(1), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be dismissed

ITA 4856/MUM/2016[2012-13]Status: DisposedITAT Mumbai14 Feb 2018AY 2012-13

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4856Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ Ichha Construction Private Dcit, Cc-5(1) Limited Vs. Mumbai 6Th Floor, Ackruti Centre Point Central Road, Marol Midc, Andheri (E), Mumbai-400093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci1277N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri Rajat Mittal (Dr) सुनवाई की तारीख / Date Of Hearing: 07.02.2018 घोषणा की तारीख /Date Of Pronouncement: 14. 02.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 23.03.2016 Passed By The Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2010-11. 2. The Assessee Has Raised The Following Grounds: - “1 Being Aggrieved By The Appeal Order Of The Learned Commissioner Of Income Tax (Appeals) - 53 (Hereinafter Referred To As The "Cit (A) - 53") With Regard To The Assessment Order U/S 143 F3) Of The Act Of The Deputy Commissioner Of Income Tax

For Appellant: NoneFor Respondent: Shri Rajat Mittal (DR)

Section 142(1)Section 143Section 143(2)Section 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4856Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ Ichha Construction Private DCIT, CC-5(1) Limited Vs. Mumbai 6th Floor, Ackruti Centre Point Central Road, Marol MIDC, Andheri (E), Mumbai-400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI1277N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: None Revenue by: Shri Rajat Mittal (DR) सुनवाई की तारीख / Date of Hearing: 07.02.2018 घोषणा की तारीख /Date of Pronouncement: 14. 02.2018 आदेश / O R D E R PER AMARJIT…

Express Drilling Systems Llc, New Delhi vs. ADIT (International Taxation), Dehradun

The appeals of the assessee are partly allowed for statistical purpose

ITA 1567/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Jan 2018AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 143(3)Section 194CSection 201(1)Section 40

…ed upon the order of the CIT(A) and the Assessing Officer. 7. We have heard both the parties and perused the material available on record. It is pertinent to note that the CIT(A) has relied upon the decision in case of Potential Logistic & Transports Vs. ITO 364 ITR 689 of the Hon’ble Kerala High Court but the Jurisdictional High Court decision in case of CIT Vs. Ansal Land Mark Township Pvt. Ltd. & ITAT decision in case of Mohit Burman Vs. ACIT has not been considered. Therefore, the matter is remanded back to the file of the CIT(A) to take cognizance of these two decisions. Needless to say, the assessee be giv…

Express Drilling Systems Llc, New Delhi vs. ADIT (International Taxation), Dehradun

The appeals of the assessee are partly allowed for statistical purpose

ITA 1566/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Jan 2018AY 2010-11

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 143(3)Section 194CSection 201(1)Section 40

Udayakumar Rudrakumar, Chennai vs. ACIT, Chennai

In the result, the assessee’s appeal is treated as allowed for statistical

ITA 2756/CHNY/2016[2012-13]Status: DisposedITAT Chennai10 Oct 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. Asish Tripathi, JCIT

Section 119Section 40

…(ia) and added them under the head income from business. Aggrieved against that order, the assessee filed an appeal before the CIT(A). 3. The CIT(A) relying on the decision of the Hon’ble Kerala High Court in the case of Prudential Logistics and Transports [364 ITR 689 (Ker)] held that the second proviso to section 40(a)(ia) is not retrospective and hence dismissed the appeal. 4. Aggrieved against the order of the CIT(A) ,the assessee filed this appeal pleading , inter alia, that the learned CIT(A) erred in sustaining the :-3-: disallowance of the expenditure to the extent of Rs. 20,69,958/- following the d…

ACIT, Tiruppur vs. Quantum Knits P Ltd., Coimbatore

In the result, the appeal filed by the Revenue is dismissed

ITA 2164/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Jun 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2164/Mds/2014 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of M/S. Quantum Knits P. Ltd., Income Tax, Company Circle, Vs. 181, Kollupalayam Village, Arasur Post, 121, 60 Feet Road, Tirupur-2. Coimbatore 641 407. [Pan:Aaacq1959K] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri A.V. Sreekanth, Jcit ""यथ" क" ओर से/Respondent By : Shri A.S. Sriraman, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 04.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) Ii, Coimbatore Dated 29.05.2014 Relevant To The Assessment Year 2010-11. The Revenue Has Raised The Following Grounds: “1. The Order Of The Learned Cit(Appeals)-Ii, Coimbatore Is Against Facts, Law & Circumstances Of The Case. 2. The Cit(A)-Ii, Coimbatore Has Erred In Holding That Since The Recipient Has Admitted The Sum Received As Income & Paid Taxes There On Then The 2

For Appellant: Shri A.V. Sreekanth, JCITFor Respondent: Shri A.S. Sriraman, Advocate

Section 143(2)Section 194CSection 40

…e second proviso to section 40(a)(ia) is declaratory and curative in nature and has retrospective effect from 1st April, 2005. During the course of hearing, the ld. DR has relied on the decision in the case of Prudential Logistics and Transports v. ITO [2014] 364 ITR 689 (Ker.), wherein the Hon’ble Kerala High Court has taken a view that the application of second proviso to section 40(a)(ia) of the Act is only prospective. Since there exists two contradictory decisions, we are of the considered opinion that the Hon’ble Supreme Court in the case of CIT v. Vegetable Products Ltd. 88 ITR 192 has held that the decisi…

Regina Jayprakash, Mumbai vs. ITO 22(2)(4), Mumbai

In the result, the appeals filed by the assessee and revenue are partly allowed for statistical purposes in terms of our order as discussed above

ITA 1006/MUM/2013[2009-10]Status: DisposedITAT Mumbai24 Jun 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 139Section 143(3)Section 194CSection 201Section 40

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,D,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member ITA NO.2561 /Mum/2012 Assessment Year: 2008-09 & Assessment Year: 2009-10 Regina Jayprakash, ITO 22(2)-4 78/2312, Kinara CHS, Pant, बनाम/ Mumbai- Nagar, Ghatkopar (E) Vs. Mumbai -400075 (Assessee) (Revenue) P.A. No.ADLPR4425Q Assessment Year: 2009-10 ITO 22(2)-4 Regina Jayprakash, Mumbai- 78/2312, Kinara CHS, बनाम/ Pant, Nagar, Vs. Ghatkopar (E) Mumbai -…

Regina Jayprakash, Mumbai vs. I.T.O.22(2)-4, Mumbai

In the result, the appeals filed by the assessee and revenue are partly allowed for statistical purposes in terms of our order as discussed above

ITA 2561/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 139Section 143(3)Section 194CSection 201Section 40