Uttarakhand in CIT v. Kicha Sugar Co. Ltd.

35 Taxmann.com 54Reported decision2013#1201 most cited

What is Uttarakhand in CIT v. Kicha Sugar Co. Ltd. authority for?

The employees' contribution to provident fund or any other fund referred to in section 2(24)(x) paid by the assessee before the due date of furnishing of return of income under section 139(1) is an allowable deduction, considering the provisions of section 43B.

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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Also referred to as

CIT v. Kicha Sugar Co. Ltd. · section 139(1) · section 43B · employees' contribution · provident fund · allowable deduction

Issues it is cited on

Judgments citing Uttarakhand in CIT v. Kicha Sugar Co. Ltd.

Sri Mookambika Infosolutions Pvt Ltd, Madurai, Tamil Nadu vs. Assistant Director of Income Tax, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 94/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.94 & 95/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) Mookambika Infosolutions Pvt Ltd. ADIT बनाम/ 31, IIIrd Floor, Town Hall Road, Centralized Processing Center Vs. Madurai – 625 001. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appella…