SPL Industries v. CIT

9 Taxmann.com 195High Court2011#1910 most cited

What is SPL Industries v. CIT authority for?

Employee contributions to welfare funds are deductible if paid by the Income Tax Return due date, regardless of the due date prescribed under the specific fund Acts.

60

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

SPL Industries v. CIT · section 36(1)(va) · section 2(24)(x) · section 43B · employee contribution deduction · provident fund ESI · delayed payment welfare funds · payment before ITR due date · business income deduction

Sections most often in play

Section 2(24)(x)Section 271(1)(c)Section 43B
Read the full judgment

Issues it is cited on

section 43bsection 36(1)(va)section 43section 36(1)section 36prescribedsection 143(3)nfacbusinessinterest

Judgments citing SPL Industries v. CIT

Ishman International, New Delhi vs. DCIT, Circle-28(1), New Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1549/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Naernder Pal Singh, Delhi vs. ACIT, Circle-34(1), Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1539/DEL/2022[2019-2020]Status: DisposedITAT Delhi29 Jul 2022AY 2019-2020

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Geniehr Solutions Pvt Ltd., Delhi vs. ITO, Ward-10(1), New Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1535/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Aztek Private Limited, New Delhi vs. ACIT, Circle- 3(2), Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1497/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Max Maintenance Limited, Delhi vs. ITO Ward-16(3), Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1470/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Seema Aggarwal, Delhi vs. DCIT, Circle-46(1), New Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1462/DEL/2022[2020-21]Status: DisposedITAT Delhi29 Jul 2022AY 2020-21

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Ajit Singh, Gurgaon vs. ITO, Ward-1(1), Gurgaon

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1390/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Narender Singh Gahlaut, Delhi vs. Itd, CPC, Bengaluru

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1285/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Narender Singh Gahlaut, Delhi vs. Itd, CPC, Bengaluru

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1284/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Sona Fashions Inc, New Delhi vs. ADIT CPC, Bangalore

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1715/DEL/2020[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 36Section 37

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 12. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

Well Protect Manpower Services Pvt Ltd, New Delhi vs. DCIT CPC, Banglore

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1094/DEL/2020[2018-19]Status: DisposedITAT Delhi22 Jul 2022AY 2018-19

Bench: Dr. B.R.R.Kumar & Sh. Anubhav Sharmawell Protect Manpower Vs. Dcit, Services Pvt. Ltd. Cpc, F 22, 2Nd Floor Khasra 737/3 & Bangalore 737/6 Near Mcd School 100 Futa Road, Burari, Delhi-34 Pan : Aaacw4672R (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 36(1)(va)

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 10. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that i…

ACIT, Circle-26(2), New Delhi vs. Vamani Overseas P.Ltd, New Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 9372/DEL/2019[2017-18]Status: DisposedITAT Delhi06 Jul 2022AY 2017-18

Bench: Shri Ani Chaturvedi & Shri Anubhav Sharmaacit, Vs. Vamani Overseas P Ltd, Circle-26(2), Ta-3/146-C, Tuglakabad, New Delhi South Delhi New Delhi (Appellant) (Respondent) Pan: Aabcv6458R

For Appellant: Shri Deepesh Garg, AdvocateFor Respondent: Shri M. Barnwal, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 9. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of the submission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟ contribution on the other. On the foundation that when employees‟ contribution was recovered from their salaries / wages that is…

Eastman Cast and Forge Limited, New Delhi vs. CPC, Bangalore

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1005/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Apr 2022AY 2019-20

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Eastman Cast & Forge Vs. Cpc, Limited Bangalore Flat No. 101 1St Floor 1, Community Centre, Narayana Industrial Area, Phase-1, New Delhi- 110028 Pan – Aaace0574E (Appellant) (Respondent)

Section 143(1)Section 2Section 2(24)(x)Section 250Section 36Section 36(1)Section 36(1)(va)Section 40A(7)Section 43B

…in favour of the assessee and against the Revenue. As a consequence, the appeals filed by the assessees stand allowed and those filed by the Revenue are dismissed.” 9. We further find that Hon’ble Delhi High Court in the case of SPL Industries vs. CIT (2011) 9 Taxmann.com 195 (Delhi) held as under: “7. It is apt to note that the Division Bench has taken note of thesubmission advanced by the revenue that the distinction between employers‟ contribution on the one hand and the employees‟contribution on the other. On the foundation that when employees‟contribution was recovered from their salaries / wages that is th…

Neelkanth Infertility and Ivf Hospital, Gurgaon vs. DCIT, CC-1, Gurgaon

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 453/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.453/Del./2022 (ASSESSMENT YEAR : 2018-19) Neelkanth Infertility and IVF Hospital, vs. DCIT, CC – 1, 1, Nathupur Road, Gurgaon. Gurgaon 122 002 (Haryana). (PAN : AAJFN8051B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 27.04.2022 Date of Order : 27.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the ld. CIT (Appeals)-3, Gurgaon for the Assessment Year 2018-19 vide order dated…

Mohammed Mujeeb, Delhi vs. Ward-69(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 393/DEL/2022[2019-20]Status: DisposedITAT Delhi21 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.393/Del./2022 (ASSESSMENT YEAR : 2019-20) Mohammed Mujeeb, vs. Ward 69 (4), 1504, Sanchar Vihar Apartments, Civic Centre, Delhi. Sector 4, Plot 15, Dwarka, New Delhi – 110 078. (PAN : AGHPM9964E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Hemant Jain, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (…

Mohammed Mujeeb, Delhi vs. Ward-66(4), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 392/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.392/Del./2022 (ASSESSMENT YEAR : 2018-19) Mohammed Mujeeb, vs. Ward 66 (4), 1504, Sanchar Vihar Apartments, Civic Centre, Delhi. Sector 4, Plot 15, Dwarka, New Delhi – 110 078. (PAN : AGHPM9964E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Hemant Jain, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (…

Bmk Business Hotels & Resorts Pvt Ltd, New Delhi vs. ADIT CPC, Bangalore

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1752/DEL/2020[2018-19]Status: DisposedITAT Delhi21 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Manish Malik, AdvocateFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.1752/Del./2020 (ASSESSMENT YEAR : 2018-19) BMK Business Hotels & Resorts Pvt. Ltd., vs. ADIT, CPC, B – 3, Part – 1, GK Enclave, Bangalore. New Delhi – 110 048. (PAN : AAACB4425D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Manish Malik, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the ld. CIT (Appeals)-2, New Delhi for the Assessment…

Kailash Hospital & Meternity, Uttarpradesh vs. Ward 1(1)(3), Uttarpardesh

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 335/DEL/2022[2019-20]Status: DisposedITAT Delhi19 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.335/Del./2022 (ASSESSMENT YEAR : 2019-20) Kailash Hospital & Maternity Home, vs. Ward 1 (1)(3), Baghpat Road, Near Baghpat Stand, Uttar Pradesh. Meerut – 250 001 (Uttar Pradesh). (PAN : AAFFK5590A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 19.04.2022 Date of Order : 19.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for th…

Narang Scientific Works, C-255 vs. Income Tax Officer, Civic Centre

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 326/DEL/2022[2019-2020]Status: DisposedITAT Delhi19 Apr 2022AY 2019-2020

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.326/Del./2022 (ASSESSMENT YEAR : 2019-20) Narang Scientific Works, vs. ITO, Ward 49 (1), C-255, Mayapuri Industrial Area Phase 2, Civic Centre, New Delhi – 110 064. New Delhi. (PAN : AAMFN7515R) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 19.04.2022 Date of Order : 19.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for the A…

Mohan Services, Haryana vs. Income Tax Officer, Circle 2(1), Gurgaon

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 321/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Apr 2022AY 2017-18

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.321/Del./2022 (ASSESSMENT YEAR : 2017-18) Mohan Services, vs. ITO, Circle 2 (1), SCO 27, Lambardar Market, Gurgaon. 1st Floor, Village Ullawas, Sector 62, Near Indra Eye Hospital, Gurgaon – 122 001 (Haryana). (PAN : AAYFM6715E) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 18.04.2022 Date of Order : 18.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appe…