State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

269 ITR 282High Court2004#540 most cited

What is State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. authority for?

Employee contributions to provident fund or ESI are deductible if deposited with the authorities before the due date for filing the income tax return under Section 139(1), even if deposited after the due date prescribed by the respective fund's Act.

176

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Also referred to as

CIT v. GTN Textiles Ltd. · 269 ITR 282 · Section 36(1)(va) · Section 43B · employee contribution deduction · provident fund ESI · deposit due date · ITR filing due date · Section 139(1)

Judgments citing State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, JAO INCOME TAX OFFICER, BHATAPARA, BHATAPARA

ITA 64/RPR/2022[2018-19]Status: DisposedITAT Raipur10 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Batps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Jao-Income Tax Officer, Bhatapara ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…]378 ITR 443(Ker) (ii) CIT v/s Gujarat State Road Transport Corporation (2014) 366 ITR 170(Guj.) (iii) CIT v/s South India Corporation Ltd.(2000) 242 ITR 114(Ker) 6 Bhuneshwar Prasad Sahu Vs. DCIT, CPC, JAO-ITO, Bhatapara (iv) CIT v/s GTN Textiles Ltd.(2004)269 ITR 282(Ker) (v) CIT v/s Jairam & Sons [2004]269 ITR 285(Ker) 5.6 It is pertinent to note that in view of such conflicting decisions, the Finance Act, 2021 has amended section 36, which reads as under • "In section 36 of the Income-tax Act, in sub-section (1), in clause (va), the Explanation shall be numbered as Explanation 1 thereof and after Explanatio…

SH. AMRIK SINGH GAREWAL,CHANDIGARH vs. DCIT, CIRCLE -1, CHANDIGARH

In the result, both the appeals of the assessees are allowed

ITA 543/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh28 Sept 2022AY 2018-19

Bench: Shri A.D. Jainआयकर अपील सं./ Ita No. 543/Chd/2022 "नधा"रणवष" / Assessment Year : 2018-19 Sh. Amrik Singh Garewal, Dcit, Cpc, Bangluru बनाम 223-224, Ind Area Phasae-1, Current Jao, Dcit, Chandigarh 160028 Circle-1,Chandigarh

For Appellant: Sh. None (submissions of Sh. Neeraj Jain)For Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

M/S BASANT MECHANICAL WORKS,LUDHIANA vs. JCIT, CIRCLE IV, LUDHIANA

In the result, both the appeals of the assessees are allowed

ITA 541/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh28 Sept 2022AY 2017-18

Bench: Shri A.D. Jainआयकर अपील सं./ Ita No. 541/Chd/2022 "नधा"रणवष" / Assessment Year : 2017-18 M/S Basant Mechanical Works, 1. Dcit, Cpc, बनाम 720-21, Ind. Area-B, Banglore Ludhiana, Punjab 2. Jurisdiction Ao- 141003 Jcit, Circle Iv, Ludhiana "थायी लेखा सं./Pan No: Aabfb0687M अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Rohit Kaura, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

NATURAL SELECTIONS,BADDI vs. DCIT/ACIT, CIRCLE, PARWANOO

In the result, both the appeals of the assessees are allowed

ITA 404/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh05 Sept 2022AY 2018-19

Bench: Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 404/Chd/2022 "नधा"रणवष" / Assessment Year :2017-18 Natural Selections The Dcit, Cpc, बनाम Plot No. 87, Industrial Area, Banglore / Lodimajra, Tehsil Nalagarh Ito, Baddi (Now Baddi)- 174101 Himachal Pradesh "थायी लेखा सं./Pan No: Aajfn0037D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Ravinder Kumar Sharma, CAFor Respondent: Sh. Akashdeep, JCIT
Section 139(1)Section 143(1)Section 250(6)Section 36(1)(va)Section 43B

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

DANISH PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD-6(1), JAIPUR

In the result, all these appeals of the assessees are allowed

ITA 257/JPR/2022[2020-21]Status: DisposedITAT Jaipur16 Aug 2022AY 2020-21

Bench: The Hearing.”

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Ms. Runi Pal (Addl.CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR, JAIPUR

In the result, all these appeals of the assessees are allowed

ITA 232/JPR/2022[2018-19]Status: DisposedITAT Jaipur16 Aug 2022AY 2018-19

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

For Appellant: Miss Shivangi Samdhani (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…d by the following case law. (i) CIT v. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam& Sons [2004] 269 ITR 285 (Ker) 3. The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” 46 Assessment Year: 2018-19 Bhupendra Kumar Pandey We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduct…

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

ITA 29/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

For Appellant: Sh. Nikhil Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)

…d by the following case law. (i) CIT v. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam& Sons [2004] 269 ITR 285 (Ker) 3. The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduction is to be allowed for belated payment of employee…

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

ITA 23/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

For Appellant: Sh. K.R.Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…d by the following case law. (i) CIT v. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam& Sons [2004] 269 ITR 285 (Ker) 3. The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduction is to be allowed for belated payment of employee…

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

ITA 21/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

For Appellant: Sh. R.K.N.Jaiswal,AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…d by the following case law. (i) CIT v. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam& Sons [2004] 269 ITR 285 (Ker) 3. The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduction is to be allowed for belated payment of employee…

HIPOWER SUPPORT CENTRE LLP,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, the assessee’s appeal is allowed in above terms

ITA 103/BANG/2022[2017-18]Status: HeardITAT Bangalore13 May 2022AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri. Sushen Srivathsan, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT (DR)
Section 139Section 139(1)Section 154Section 36Section 36(1)(va)Section 43B

…lowing case laws. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) ; (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.); (iii) CIT vs. South India Corpora' Ltd. (2000) 242 ITR 114 (Ker); (iv.) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker); (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) 7. The impugned ESI/PF disallowance is directed to be deleted therefore. 8. In the result, the assessee’s appeal is allowed in above terms. Order pronounced in court on 13th day of May, 2022 (GEORGE GEORGE K) Accountant Member Bangalore, Dated, 13th May, 2022 / vms / Page 5 of 6 Co…

SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B

…y the following case law. (i) CIT v. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduction is to be allowed for belated payment of employe…

EMSON TOOLS MFG. CORPN. LTD.,LUDHIANA vs. ACIT/DCIT- 1, LUDHIANA

In the result, both the appeals of the assessees are allowed

ITA 100/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh10 May 2022AY 2019-20
For Appellant: NoneFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 12ASection 138Section 23(4)

…following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vi…

LALIT KUMAR ARORA,JAIPUR vs. ACIT, CR-2, , JAIPUR

In the result, the appeal of the assessees is allowed

ITA 121/JPR/2022[2019-20]Status: DisposedITAT Jaipur09 May 2022AY 2019-20

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

For Appellant: None (Written Submission)For Respondent: Shri A. S. Nehara (Addl. CIT) a
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

M/S LONGOWALIA YARNS LIMITED,LUDHIANA vs. DCIT, CENTRAL CIRLE -1, CHANDIGARH

In the result, both the appeals of the assessees are allowed

ITA 87/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh27 Apr 2022AY 2018-19

Bench: Filing Of The Return.

For Appellant: None (Application Rejected)For Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 250(6)Section 36(1)(va)Section 43B

…he following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

ITA 80/JPR/2022[2019-20]Status: DisposedITAT Jaipur25 Apr 2022AY 2019-20
For Appellant: Shri Manish Agarwal (C.A.) &For Respondent: Ms. Monisha Choudhary (JCIT) a
Section 143(1)(a)Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) Rajesh Motors (Auto) Pvt. Ltd. & Ors. The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in I…

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

ITA 79/JPR/2022[2018-19]Status: DisposedITAT Jaipur25 Apr 2022AY 2018-19
For Appellant: Shri Manish Agarwal (C.A.) &For Respondent: Ms. Monisha Choudhary (JCIT) a
Section 143(1)(a)Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) Rajesh Motors (Auto) Pvt. Ltd. & Ors. The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in I…

VYONA LOGISTICS PVT LTD,JAIPUR vs. INCOME TAX OFFICER WARD 4(2), JAIPUR, JAIPUR

In the result, both appeals of the assessees are allowed

ITA 117/JPR/2022[2017-18]Status: DisposedITAT Jaipur25 Apr 2022AY 2017-18
For Appellant: Shri Surendra Shah (C.A.) &For Respondent: Ms Monisha Choudhary ( JCIT) a
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

ALFAMAX PACKAGING SOLUTIONS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6, JPR, JAIPUR

In the result, both appeals of the assessees are allowed

ITA 116/JPR/2022[2019-20]Status: DisposedITAT Jaipur25 Apr 2022AY 2019-20
For Appellant: Shri Surendra Shah (C.A.) &For Respondent: Ms Monisha Choudhary ( JCIT) a
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide…

RAJESH MOTORS (AUTO) PRIVATE LIMITED,JAIPUR vs. ITO WARD 5(1) , JAIPUR

In the result, the appeal of the assessees is allowed

ITA 311/JPR/2021[2018-19]Status: DisposedITAT Jaipur25 Apr 2022AY 2018-19
For Appellant: Shri Manish Agarwal (C.A.) &For Respondent: Ms. Monisha Choudhary (JCIT) a
Section 143(1)(a)Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) Rajesh Motors (Auto) Pvt. Ltd. & Ors. The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in I…

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