Unifac Management Services (India) P. Ltd. v. DCIT

100 Taxmann.com 244High Court2018#859 most cited

What is Unifac Management Services (India) P. Ltd. v. DCIT authority for?

The scope of Section 43B and Section 36(1)(va) are different; therefore, these provisions cannot be read together for determining the deduction of belatedly paid employee contributions. To assess the allowability of such a deduction, only Section 36(1)(va) read with Section 2(24)(x) applies.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2022.

Also referred to as

Unifac Management Services v. DCIT · Section 43B · Section 36(1)(va) · Section 2(24)(x) · employee contribution deduction · belated payment · PF ESI · due date payment · scope of 43B and 36(1)(va)

Issues it is cited on

section 2(c)section 2(24)(x)section 36(1)(va)section 43bsection 2(24)section 36(1)section 43section 36section 139(1)section 139section 143(1)section 13

Judgments citing Unifac Management Services (India) P. Ltd. v. DCIT

Amit Singh, Bhiwadi (Alwar) vs. DCIT, CPC- Bengaluru

In the result, the appeal of the assessees is allowed

ITA 284/JPR/2021[2018-2019]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-2019
For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a
Section 143(1)Section 2(24)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 284/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 DCIT, cuke Amit Singh M/s Amit Travels, A-13 Bhagat Singh Vs. CPC, Bangalore. Colony, Bhiwadi, Tizara, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CAWPS 4777 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rahish Mohammed (C.A.) jktLo dh…

Sharda Oil Industries Pvt. Ltd., Agra vs. Jurisdictional Officer, Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 62/AGR/2021[2018-19]Status: DisposedITAT Agra22 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…ITA No. 62/Agr/2021 AND OTHERS In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 Sharda Oil Industries Pvt. Ltd. vs. JO Circle-2(1)(1), 17, Tundla Road, Nunhai AgraU.P. AgraU.P. PAN: AAECS1396L (Appellant) (Respondent) Assessment year: 2019-20 Prem Motors Pvt. Ltd. vs. JO DCIT/ACIT, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 PAN: AABCP2035Q (Respondent) (Appellant) Assessment year: 2019-20 Karam Udyog vs. JO Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra…

Karam Udhog, Agra vs. J.A.O., Dy. CIT.., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 112/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…ITA No. 62/Agr/2021 AND OTHERS In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 Sharda Oil Industries Pvt. Ltd. vs. JO Circle-2(1)(1), 17, Tundla Road, Nunhai AgraU.P. AgraU.P. PAN: AAECS1396L (Appellant) (Respondent) Assessment year: 2019-20 Prem Motors Pvt. Ltd. vs. JO DCIT/ACIT, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 PAN: AABCP2035Q (Respondent) (Appellant) Assessment year: 2019-20 Karam Udyog vs. JO Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra…

Prem Motors Private Limited, Gwalior vs. Jurisdictional Assessing Officer, DCIT/ACIT, Circle1(1), Gwalior

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…ITA No. 62/Agr/2021 AND OTHERS In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 Sharda Oil Industries Pvt. Ltd. vs. JO Circle-2(1)(1), 17, Tundla Road, Nunhai AgraU.P. AgraU.P. PAN: AAECS1396L (Appellant) (Respondent) Assessment year: 2019-20 Prem Motors Pvt. Ltd. vs. JO DCIT/ACIT, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 PAN: AABCP2035Q (Respondent) (Appellant) Assessment year: 2019-20 Karam Udyog vs. JO Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra…

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…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…n of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. However, in later decision titled as Unifac Management Services (India) P. Ltd. V/s DCIT (100 Taxmann.com 244; 23.10.2018), the single judge bench of Hon’ble Court has held that the scope of Section 43B and Section 36(1)(va) are different and thus, there is no question of reading both provisions together to consider as to whether assessee-employer is entitled to deduction in respect of sum belatedly paid towards employee contribution and therefor…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 36(1)(va)Section 43B

…of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. However, in later decision titled as Unifac Management Services (India) P. Ltd. V/s DCIT (100 Taxmann.com 244; 23.10.2018), the single judge bench of Hon’ble Court has held that the scope of Section 43B and Section 36(1)(va) are different and thus, there is no question of reading both provisions together to consider as to whether assessee-employer is entitled to deduction in respect of sum belatedly paid towards employee contribution and therefor…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 36(1)(va)Section 43B

…of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. However, in later decision titled as Unifac Management Services (India) P. Ltd. V/s DCIT (100 Taxmann.com 244; 23.10.2018), the single judge bench of Hon’ble Court has held that the scope of Section 43B and Section 36(1)(va) are different and thus, there is no question of reading both provisions together to consider as to whether assessee-employer is entitled to deduction in respect of sum belatedly paid towards employee contribution and therefor…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. However, in later decision titled as Unifac Management Services (India) P. Ltd. V/s DCIT (100 Taxmann.com 244; 23.10.2018), the single judge bench of Hon’ble Court has held that the scope of Section 43B and Section 36(1)(va) are different and thus, there is no question of reading both provisions together to consider as to whether assessee- employer is entitled to deduction in respect of sum belatedly paid towards employee contribution and therefo…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. However, in later decision titled as Unifac Management Services (India) P. Ltd. V/s DCIT (100 Taxmann.com 244; 23.10.2018), the single judge bench of Hon’ble Court has held that the scope of Section 43B and Section 36(1)(va) are different and thus, there is no question of reading both provisions together to consider as to whether assessee-employer is entitled to deduction in respect of sum belatedly paid towards employee contribution and therefor…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…of law arises for consideration in these appeals. Accordingly, both the Tax Case (Appeals) stand dismissed. No costs. Consequently, M.P.No.1 of 2015 is also dismissed. However, in later decision titled as Unifac Management Services (India) P. Ltd. V/s DCIT (100 Taxmann.com 244; 23.10.2018), the single judge bench of Hon’ble Court has held that the scope of Section 43B and Section 36(1)(va) are different and thus, there is no question of reading both provisions together to consider as to whether assessee-employer is entitled to deduction in respect of sum belatedly paid towards employee contribution and therefor…

Nitigya Ready Mix Pvt. Ltd., Gurgaon vs. DCIT CPC, Bengalore, Karnataka Bengalore

In the result, the appeal of the assessee is allowed

ITA 1577/DEL/2021[2018-2019]Status: DisposedITAT Delhi22 Feb 2022AY 2018-2019

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Nitigya Ready Mix Pvt.Ltd., Vs Dcit, 510-511, 5Th Floor, Ild Trade Centre, Cpc, Sohna Road, Sector-47, Gurgaon, Bengalore. Haryana-122001. Pan-Aafcn7423G Appellant Respondent Appellant By Ms. Monika Agarwal, Ca Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 22.02.2022

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Nitigya Ready Mix Pvt.Ltd., vs DCIT, 510-511, 5th Floor, ILD Trade Centre, CPC, Sohna Road, Sector-47, Gurgaon, Bengalore. Haryana-122001. PAN-AAFCN7423G APPELLANT RESPONDENT Appellant by Ms. Monika Agarwal, CA Respondent by Shri Sanjay Kumar, Sr.DR Date of Hearing 22.02.2022 Date of Pronouncement 22.02.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. CIT(A), Nati…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

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

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor 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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

Sugandh, Moradabad vs. Itd, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1259/DEL/2021[2018-19]Status: DisposedITAT Delhi30 Dec 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Sugandh, Vs Itd, Jawahar Market, G.M.D.Road, Cpc, Moradabad, Uttar Pradesh-244001. Bengaluru. Pan-Aaefs7109J Appellant Respondent Appellant By None Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 30.12.2021 Date Of Pronouncement 30.12.2021

Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Sugandh, vs ITD, Jawahar Market, G.M.D.Road, CPC, Moradabad, Uttar Pradesh-244001. Bengaluru. PAN-AAEFS7109J APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Prakash, Sr.DR Date of Hearing 30.12.2021 Date of Pronouncement 30.12.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of National Faceless Appeal Centre (“NFAC”), Delhi dated 27.07.2021. No one appeared o…

M/S. Sterling Urban Developments Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 450/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Sterling Urban Developments Private Limited, Vs. Dcit, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp To It Office Building, Bengaluru – 560 001. Pan : Aaacf 9183 C Assessee By : Smt. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R

For Appellant: Smt. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department
Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Sterling Urban Developments Private Limited, Vs. DCIT, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp to IT Office Building, Bengaluru – 560 001. PAN : AAACF 9183 C Assessee by : Smt. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the order dated 0…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

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

ITA 408/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

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

ITA 407/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

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

ITA 341/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

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

ITA 340/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 Oct 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…

Premier Agencies, Hyderabad vs. ACIT, Circle-5(1), Hyderabad

In the result, assessee’s appeal is allowed

ITA 232/HYD/2017[2009-10]Status: DisposedITAT Hyderabad17 Jan 2020AY 2009-10

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10

For Appellant: Sri Tej Prakash ToshniwalFor Respondent: Smt. N. Swapna, DR
Section 143(3)Section 148Section 36(1)(va)

…ITA No 232 of 2017 Premier Agencies Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ SMC Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member Assessment Year: 2009-10 M/s. Premier Agencies Vs. Asstt. Commissioner of Hyderabad Income Tax, Circle 5(1) PAN: AACFP1590Q Hyderabad (Appellant) (Respondent) Assessee by: Sri Tej Prakash Toshniwal Revenue by: Smt. N. Swapna, DR Date of hearing: 09/01/2020 Date of pronouncement: 17/01/2020 ORDER This is assessee’s appeal for the A.Y 2009-10 against the order of the CIT (A)-4, Hyderabad, dated 21-11-2016. 2. Brief facts of the case are that t…