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

269 ITR 282High Court2004#547 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 366,469 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.

Genesis Trot, Jalandhar vs. Income Tax Officer Ward -1 (1), Jalandhar

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

ITA 91/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) 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 v…

Shrimati Sneh Lata, Darbar Feed Mills, Jalandhar vs. Income Tax Officer Ward-3(2), Jalandhar

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

ITA 19/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19

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: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(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 vid…

Raga Motors Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 126/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri J.S. Bhasin,AdvocateFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…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…

Raghu Exports ( India ) Private Limited, Jalandhar vs. Deputy Commissoner of Incme Tax Circle-1, Jalandhar

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

ITA 125/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) 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 v…

Raghu Exports ( India) Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 124/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19
For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) 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 v…

Lakshmi Handicrafts, Jalandhar City vs. Asst. CPC / Income Tax Officer Ward-3 (4), Jalandhar

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

ITA 112/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) 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 v…

Shri Suman Sharma Prop. M/S Laxmi Enterprises, Kaputhala vs. Asst. CPC/ Income Tax Offcier Ward-2, Kaputhala

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

ITA 111/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) 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 v…

M/S Nagory India, Jalandhar vs. Assistant Commissioner of Income Tax Circle-II, Jalanadhar

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

ITA 103/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) 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 v…

M/S Paras Valves Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle.II, Jalandhar

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

ITA 102/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) 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 v…

Shri Inderjit Bajaj, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 80/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: The Due Date Of Filing The Return Of Income; B) Amendment Made By Finance Act, 2021 In Section 36(Va) & Section 43B Is Not Retrospective But Is Prospective Applicable W.E.F. A.Y. 2021-22. 2. That The Ld. Cit(A) Erred In Confirming The Addition Of Rs. 48,99,708/- Made By The Ao Representing Delay In Remittance Of Employees Contribution Towards Provident Fund & Esi Disregarding The Various Decisions Of The Jurisdictional Hon'Ble Itat, Amritsar & Hon'Ble Punjab & Haryana High Court Relied Upon By The Assessee Which Are Binding On The Ld. Cit(A).

For Appellant: Shri Ashwani Mittal, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 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 P. Ram Chand & Company, Jalandhar vs. Deputy/ Asssistanat Comissioner of Income Tax Circle-1, Jalandhar

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

ITA 79/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat,CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)

…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 Balson Engineers, Jalandhar vs. Income Tax Officer Ward-1 (1), Jalandhar

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

ITA 78/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)

…ollowing 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…

M/S Perfect Polymers, Jalandhar vs. Income Tax Officer Ward 1 (3), Jalandhar

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

ITA 77/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)

…ollowing 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…

Zephyrsun Electro Mech Private Limited, Jaisalmer vs. Income Tax Officer, Jaisalmer

In the result, the appeal of the assessee is allowed

ITA 92/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
For Appellant: Shri Manish Vyas, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143Section 143(1)Section 250Section 36Section 36(1)(va)

…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…

Historic Resort Hotels Pvt. Ltd., Udaipur vs. ACIT/DCIT, Circle-1, Udaipur

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 91/JODH/2021[2018-19]Status: DisposedITAT Jodhpur08 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Of The Return.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36Section 36(1)(va)Section 43

…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…

Arpit Gulecha, Jodhpur vs. DCIT, CPC/ITO, Ward-1(1), Jodhpur

In the result, the appeal of the assessee is allowed

ITA 87/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20
For Appellant: Smt. Raksha Birla, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)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) 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…

Country Art and Craft LLP, Jodhpur vs. ACIT, Circle-1, Jodhpur

In the result, the appeal of the assessee is allowed

ITA 85/JODH/2021[2015-16]Status: DisposedITAT Jodhpur08 Nov 2021AY 2015-16
For Appellant: ShriRajendra Jain, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(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…

M/S Rampa Motor, Jalandhar vs. Income Tax Officer Ward-3 (5), Jalandhar

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

ITA 76/ASR/2021[2018-19]Status: DisposedITAT Amritsar08 Nov 2021AY 2018-19
For Appellant: Shri Sandeep Vigh, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143Section 143(1)Section 36(1)(va)

…ollowing 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…

M/S Jalandhar Leather ( India) Private Limited, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 75/ASR/2021[2019-20]Status: DisposedITAT Amritsar08 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)

…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…

Puja Enterprises, Jalandhar vs. Income Tax Officer Ward-1(3), Jalandhar

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

ITA 73/ASR/2021[2018-19]Status: DisposedITAT Amritsar08 Nov 2021AY 2018-19
For Appellant: Shri Sandeep Vigh, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143Section 143(1)Section 36(1)(va)

…ollowing 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…