Union of India v. Exide Industries

425 ITR 1Supreme Court of India2020#695 most cited

What is Union of India v. Exide Industries authority for?

The provision for leave encashment is allowable as a deduction only on an actual payment basis under Section 43B(f) of the Income Tax Act, 1961. The Supreme Court upheld the constitutional validity of Section 43B(f).

146

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Union of India v. Exide Industries · Exide Industries SC · 425 ITR 1 · Section 43B(f) · Section 43B · leave encashment deduction · payment basis · approved gratuity fund · validity of Section 43B(f) · employee benefit expenses · actual payment · deduction allowability

Sections most often in play

Section 43BSection 14ASection 143(3)Section 263Section 10(20)Section 11Section 12ASection 12AA

Issues it is cited on

recognised provident fundsection 43b(f)approved gratuity fundsection 50bsection 40a(9)approved superannuation fundsection 211section 250ofsection 11 exemptionsection 80j(6a)section 43(b)wholly and exclusively for business

Judgments citing Union of India v. Exide Industries

The Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara vs. M/S. Sun Pharmaceuticals Industries Limited, Vadodara

Appeal is dismissed

ITA 117/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2006-07

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

The Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara vs. M/S. Sun Pharmaceuticals Industries Limited, Vadodara

Appeal is dismissed

ITA 116/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

Appeal is dismissed

ITA 113/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

Appeal is dismissed

ITA 112/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2009-10

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

Appeal is dismissed

ITA 111/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2008-09

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

Appeal is dismissed

ITA 110/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2007-08

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

Appeal is dismissed

ITA 109/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2006-07

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER SN ITA No. AY Appellant Respondent Sun Pharmaceutical Deputy Commissioner of 2006-07 Industries Limited, ITA Nos. 109 to 112 Income-tax, 1-4 to SPARC, Tandalja, /Ahd/2020 Circle-2(1)(1)), 2009-10 Vadodara-400012 Vadodara PAN : AADCS 3124 K Sun Pharmaceutical Deputy Commissioner o…

Kamakshi Jute Industries Ltd., Kolkata vs. Dcic, CPC, Bengaluru

In the result, ITA No. 1073/KOL/2023 is dismissed

ITA 1073/KOL/2023[2019-20]Status: DisposedITAT Kolkata22 Feb 2024AY 2019-20

Bench: Sri Rajesh Kumar & Sri Anikesh Banerjee

Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…the employer and has to be deposited by the statutory due date. ► On the other hand, the object of Section 43B, as noted in a series of earlier SC rulings in Allied Motors (P.) Ltd. vs Commissioner of Income-tax [(1997) 224 ITR 677], Exide Industries [(2020) 425 ITR 1], M. M. Aqua Technologies [(2021) 436 ITR 582] is to curb the practice of taxpayers who did not discharge their statutory liabilities (including employer’s contributions to SSS) for long periods but claimed deductions in that regard from their income on the ground that the liability to pay these amounts was incurred by them in the relevant tax year…

ACIT Circle-26(2), New Delhi vs. Vihaan Networks Pvt Ltd, New Delhi

In the result, appeal of the Revenue is dismissed and Cross Objection of the assessee is allowed

ITA 4064/DEL/2019[2011-12]Status: DisposedITAT Delhi08 Feb 2024AY 2011-12

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2011-12 Acit,Circle-26(2) Vs. Vihaan Networks Pvt. Ltd. New Delhi. A-60, Naraina Industrial Area, Phase-01, New Delhi – 110 028 Pan Aaccr2460C (Appellant) (Respondent)

For Appellant: Shri Ritesh Bajaj, AdvocateFor Respondent: Ms Harpreet Kaur, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 43B

…IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2011-12 ACIT,Circle-26(2) Vs. Vihaan Networks Pvt. Ltd. New Delhi. A-60, Naraina Industrial Area, Phase-01, New Delhi – 110 028 PAN AACCR2460C (Appellant) (Respondent) CO No. 137/Del/2019 Arising out of ITA 4064/Del/2019 Asstt. Year: 2011-12 Vihaan Networks Pvt. Ltd. Vs. ACIT,Circle-26(2) A-60, New Delhi. Naraina Industrial Area, Phase-01, New Delhi – 110 028 PAN AACCR2460C (Appellant) (Respondent) Assessee by: Shri Ritesh Bajaj, Advocate Department…

ACIT 1(1), Mumbai vs. Blue Star Ltd, Mumbai

In the result, appeal filed by the learned AO is dismissed and appeal of the assessee is partly allowed

ITA 5551/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Jan 2024AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Blue Star Ltd. Acit -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaacb4487D Blue Star Ltd. Acit -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent)

For Appellant: Shri Gunjan Kakkad, ARFor Respondent: Shri Dilip K. Shah, DR
Section 115Section 143(3)Section 145ASection 32(1)(iia)Section 40Section 43B

…l as per letter dated 18 December 2015. 023. The first Additional ground of appeal on deduction in respect of provision for leave encashment. Same was not pressed in view of the decision of the Hon'ble Supreme Court in Union of India Vs. Exide Industries Ltd. 425 ITR 1. Therefore, same ground is not admitted and dismissed. 024. The second additional ground is with respect to the incorrect computation under section 145A of the act. The claim of the assessee is that it is following exclusive method of accounting for Cenvat credit in the books of account and hence opening inventory, purchases and closing inventory…

Blue Star Ltd, Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, appeal filed by the learned AO is dismissed and appeal of the assessee is partly allowed

ITA 4793/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Jan 2024AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Blue Star Ltd. Acit -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaacb4487D Blue Star Ltd. Acit -1(1) Kasturi Building, Room No.579, Mohan T. Advani Chownk, Vs. Aaykar Bhavan, J. Tata Road, Mumbai-400 020 Mumbai-400 020 (Appellant) (Respondent)

For Appellant: Shri Gunjan Kakkad, ARFor Respondent: Shri Dilip K. Shah, DR
Section 115Section 143(3)Section 145ASection 32(1)(iia)Section 40Section 43B

…l as per letter dated 18 December 2015. 023. The first Additional ground of appeal on deduction in respect of provision for leave encashment. Same was not pressed in view of the decision of the Hon'ble Supreme Court in Union of India Vs. Exide Industries Ltd. 425 ITR 1. Therefore, same ground is not admitted and dismissed. 024. The second additional ground is with respect to the incorrect computation under section 145A of the act. The claim of the assessee is that it is following exclusive method of accounting for Cenvat credit in the books of account and hence opening inventory, purchases and closing inventory…

D.C.I.T., Circle-6(1), Kolkata vs. M/S Birla Corporation Ltd., Kolkata

In the result, the appeal of the revenue as well as cross-objection of the assessee are partly allowed

ITA 1964/KOL/2019[2015-16]Status: DisposedITAT Kolkata16 Jan 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1964/Kol/2019 Assessment Year: 2015-16 Dcit, Circle-6(1), Kolkata…………….......................…...……………....Appellant Vs. M/S Birla Corporation Ltd…………...........…..........................…..…..... Respondent Birla Building, 9/1, R.N. Mukherjee Road, Kolkata – 700001. [Pan: Aabcb2075J] C.O. 39/Kol/2019 (A/O I.T.A. No.1964/Kol/2019) Assessment Year: 2015-16 M/S Birla Corporation Ltd…………...........….....................…..…..... Cross-Objector Birla Building, 9/1, R.N. Mukherjee Road, Kolkata – 700001. [Pan: Aabcb2075J] Vs Dcit, Circle-6(1), Kolkata…………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri J. P. Khaitan, Sr. Counsel, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : October 18, 2023 Date Of Pronouncing The Order : January 16, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal By The Revenue & The Corresponding Cross Objections By The Assessee Have Been Preferred Against The Order Dated 30.05.2019 Of The Commissioner Of Income Tax (Appeals)-22, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). First, We Take Up Revenue’S Appeal Ita No.1964/Kol/2019. I.T.A. No.1964/Kol/2019 & C.O. 39/Kol/2019 M/S Birla Corporation Ltd

Section 115JSection 14ASection 250Section 80I

…ourt by rectifying the assessment once the judgment was rendered by the Hon’ble Supreme Court. The assessee’s ground of appeal was dismissed subject to the said observation. 21.2. The Hon’ble Supreme Court in Union of India v. Exide Industries Limited, (2020) 425 ITR 1 (SC) upheld clause (f) of Section 43B of the Act as constitutionally valid (pages 220 – 249 of the Compilation of Case Laws). Therefore, in view of the judgment of the Hon’ble Supreme Court, deduction in respect of leave encashment is available only in the year of actual payment. It is then submitted by ld. Counsel for the assessee that ld. AO may…

Hindustan Petroleum Corp Ltd, Mumbai vs. DCIT 1(1)(2), Mumbai

ITA 3195/MUM/2019[2014-15]Status: DisposedITAT Mumbai16 Jan 2024AY 2014-15

Bench: us. 2.

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Biswanath Das
Section 143(3)Section 14ASection 14A(2)Section 154Section 250

…ubmitted that a payment of INR 48.38 Crores was made to LIC during the relevant previous year, i.e., on 26/09/2013. Before us the Assessee reiterated the aforesaid position. 12.7. We note that in the case of Union of India Vs. Exide Industries Limited: [2020] 425 ITR 1 (SC)[24-04-2020], the Hon‟ble Supreme Court has, while upholding the constitutional validity of provisions contained in Section 43B(f) of the Act, held as under: “32. Both the grounds are ill-founded. In the basic scheme of section 43B, there is no direct or indirect limitation upon the power of legislature to include only particular type of deduct…

M/S. New Mangalore Port Authority, Mangaluru vs. Assistant Commissioner of Income-Tax, Circle-1(1), Mangaluru

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…my submission I place reliance on following judgments Prakash Nath Khanna v.Commissioner of Income-tax [2004] 135 Taxman 327 (SC), Smt. Tarulata Shyam v. CITI 19771 108 ITR 345, Union of India v. Exide Industries Ltd. [2020] 116 taxmann.com 378/273 Taxman 189/425 ITR 1 (SC). Further this Hon'ble Bench has reiterated the settled position of law in the case of Expat Engineering India Ltd. v. Deputy Commissioner of Income-tax Page 23 of 29 ITA Nos. 755 to 757/Bang/2023 & C.O. Nos. 6 to 8/Bang/2023 [2023] 149 taxmann.com 451. The relevant extract is reproduced below: 35. The ld AR submitted that the words used in 4…

M/S. the Tinplate Company of India Limited., Kolkata vs. DCIT, Cir-1(1), Kolkata.

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

ITA 945/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Nov 2023AY 2017-18

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 234BSection 250Section 43B

…al in assessee’s own case for AY 2010-11 in ITA No. 1070/KOL/2018 dated 29.09.2022 submitted that Hon'ble Tribunal considering the ratio laid down by the Hon'ble Supreme Court in the case of Union of India & Ors. Vs. Exide Industries & Ors. reported in [2020] 425 ITR 1 (SC) has held that the provision for leave encashment has to be allowed on payment basis and the Assessing Officer (in short ld. 'AO') is directed to allow the deduction for the payments made after necessary verification. Similar prayer has been made for the years under appeal for AY 2016-17 & AY 2017-18. 4. On the other hand, ld. D/R vehemently ar…

M/S. the Tinplate Company of India Limited., Kolkata vs. DCIT, Cir-1(1), Kolkata.

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

ITA 944/KOL/2023[2016-17]Status: DisposedITAT Kolkata29 Nov 2023AY 2016-17

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 234BSection 250Section 43B

…al in assessee’s own case for AY 2010-11 in ITA No. 1070/KOL/2018 dated 29.09.2022 submitted that Hon'ble Tribunal considering the ratio laid down by the Hon'ble Supreme Court in the case of Union of India & Ors. Vs. Exide Industries & Ors. reported in [2020] 425 ITR 1 (SC) has held that the provision for leave encashment has to be allowed on payment basis and the Assessing Officer (in short ld. 'AO') is directed to allow the deduction for the payments made after necessary verification. Similar prayer has been made for the years under appeal for AY 2016-17 & AY 2017-18. 4. On the other hand, ld. D/R vehemently ar…

Expat Engineering India Limited, Bengaluru vs. ACIT, Circle-2(1)(2), Bengaluru

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

ITA 34/BANG/2023[2014-15]Status: DisposedITAT Bangalore09 Nov 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Parithivel, D.R
Section 143Section 250

…ITA No.34/Bang/2023 M/s. Expat Engineering India Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Expat Engineering India Ltd. Regd. Office Carlton Towers, A Wing, 3rd Floor, Unit No.301-3-314 ACIT No.1 Old Airport Road Vs. Circle-2(1)(2) Bangalore 560 008 Bangalore PAN NO : AABCE9003D APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, A.R. Respondent by : Shri Parithivel, D.R. Date of Hearing : 31.10.2023 Date of Pronouncement : 09.11.2023 O R D E R PER CHAN…

Atc Logistical Solutions Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

…1 (2) SCR 189.)" 47. Likewise, this court underlined the rule, regarding interpretation of taxing statutes, in CIT v. Calcutta Knitwears, Ludhiana [2014] 6 SCC 444. Recently, in Union of India v. Exide Industries Ltd. [2020] 116 taxmann.com 378/273 Taxman 189/425 ITR 1 (SC)/2020 (5) SCC 274 this court examined, and repelled a challenge to the constitutionality of section 43B, especially the provision requiring actual payment, in respect of leave encashment benefit of employees. The court observations in this regard are relevant: "20. Section 43B, however, is enacted to provide for deductions to be availed by the…

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. Mesers South Eastern Coalfields Limited, Bilaspur

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 54/RPR/2019[2016-17]Status: DisposedITAT Raipur30 Oct 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…cashment, ld. AR submitted that the issue may kindly be restored to the file of AO to grant relief in the year of actual payment of leave encashment, following the ratio of law settled by Hon’ble Supreme Court in the case of Exide Industries Ltd., reported in 425 ITR 1 (SC). On the other hand, ld. CIT-DR relied on the order of the lower authorities. 5.23 We have considered the rival submissions and perused the record carefully. During the course of assessment proceedings, the AO found that the assessee has claimed provision for leave encashment for the relevant year as fully deductible business expenditure ignor…

Mesers South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle 1(1), Bilaspur

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 33/RPR/2019[2016-17]Status: DisposedITAT Raipur30 Oct 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…cashment, ld. AR submitted that the issue may kindly be restored to the file of AO to grant relief in the year of actual payment of leave encashment, following the ratio of law settled by Hon’ble Supreme Court in the case of Exide Industries Ltd., reported in 425 ITR 1 (SC). On the other hand, ld. CIT-DR relied on the order of the lower authorities. 5.23 We have considered the rival submissions and perused the record carefully. During the course of assessment proceedings, the AO found that the assessee has claimed provision for leave encashment for the relevant year as fully deductible business expenditure ignor…