Trib.) (v) Flying Fabrication v. Deputy Commissioner of Income-tax

133 Taxmann.com 84High Court2021#4788 most cited

What is Trib.) (v) Flying Fabrication v. Deputy Commissioner of Income-tax authority for?

The amendment to Section 36(1)(va) of the Income-tax Act made by the Finance Act, 2021, is prospective in nature, meaning payments made before the amendment are not affected by its retrospective application.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2022.

Also referred to as

Flying Fabrication v. Deputy Commissioner of Income-tax · section 36(1)(va) · prospective amendment · Finance Act 2021 · employee contribution to PF · disallowance of interest expenditure · section 43B · section 36(1)(ii) · section 3(1) · assistant director · section 36(1) · section 36 · section 36(1)(iii)

Issues it is cited on

section 35ddasection 36(1)(ii)employees contribution to pfsection 3(1)assistant directorsection 36(1)(va)disallowance of interest expendituresection 43brule of consistencysection 36(1)section 36section 36(1)(iii)

Judgments citing Trib.) (v) Flying Fabrication v. Deputy Commissioner of Income-tax

U. P. Singh and Co., Surat vs. CIT(A), NFAC, Delhi

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 236/SRT/2021[2018-19]Status: DisposedITAT Surat30 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.147 & 234/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The DCIT, CPC, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BGYPS2563M (Appellant) (Respondent) आयकरअपीलसं./ITA No.150/SRT/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The DCIT, CPC, 75-1 and 75-2, GIDC, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखास…

M/S Udvasit Berojgar Sahakari Shram Samvida Samiti Ltd., Sonbhadra vs. CIT (Exemption), Allahabad

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

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2018-19 M/s Udvasit Berojgar Sahakari v. Exemption Ward, Allahabad Shram Samvida Samiti Ltd., U.P. 211001 Khadia, Yogichaura, Shaktinagar, Sonbhadra-231222 PAN-AAATU1540K (Appellant) (Respondent) Appellant by: None Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 15.03.2022 Date of pronouncement: 16.03.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 27.10.2021 of CIT(A)-National Faceless Appeal Centre, Delhi fo…

Zenitex, Surat vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 226/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.147 & 234/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The DCIT, CPC, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BGYPS2563M (Appellant) (Respondent) आयकरअपीलसं./ITA No.150/SRT/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The DCIT, CPC, 75-1 and 75-2, GIDC, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखास…

Laxminarayan Synthetics, Surat vs. DCIT, Circle- 2(1)(1), Surat

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 201/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.147 & 234/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The DCIT, CPC, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BGYPS2563M (Appellant) (Respondent) आयकरअपीलसं./ITA No.150/SRT/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The DCIT, CPC, 75-1 and 75-2, GIDC, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखास…