Yoshio Kubo v. CIT

36 Taxmann.com 1High Court2013#7118 most cited

What is Yoshio Kubo v. CIT authority for?

Employer contributions to a pension or annuity fund are not taxable as perquisites in the year of contribution if the employee has no vested right or direct present benefit in the amount.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2016 to 2026.

Also referred to as

Yoshio Kubo v. CIT · section 17(2)(v) · employer contribution · pension fund · annuity · perquisite · vested right · present benefit · taxable income · year of contribution

Read the full judgment

Issues it is cited on

section 17(1)section 7(1)section 17(2)non application of mindsection 17section 119change of opinionsection 92casection 92cchief commissionererroneous and prejudicialsection 92

Judgments citing Yoshio Kubo v. CIT

Dileepkumar Bankeylal Pradhan, Bharatpur vs. The ITO, Ward-4(1)(7), Vadodara

In the result, the appeal filed by the assessee is allowed

ITA 713/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice- & Shri Senthil Kumarthe Ito Dileepkumar Bankeylal Pradhan Vs. Ward-4(1)(7) C/O. J. N. Goyal & Company Vadodara 390 007 C-162 Ranjeet Nagar Bharatpur Rajasthan – 321 001

For Appellant: Shri Rajeevkumar Goyal, ARFor Respondent: Ms. Ketaki Desai, Sr.DR
Section 142(1)Section 15Section 17(2)(v)

…is well settled that a contingent benefit or a non-vested future entitlement cannot be brought to tax in the year of payment by the employer unless the employee acquires a vested right in the amount. The Hon'ble Delhi High Court, in Yoshio Kubo vs. CIT [2013] 357 ITR 452 (Del), dealt with an identical issue where employer contributions towards a pension fund or annuity were held to be not taxable as perquisites in the year of contribution. The Court held that when the amount does not result in a direct present benefit to the employee and the employee has no vested right over the same, the payment made by the empl…

Biswas Manik, Vadodara vs. The ITO, Ward-4(2)(4), Vadodara

In the result, the appeal of the assessee is allowed

ITA 770/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Aug 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Pratik Sharma, Sr. DR
Section 10Section 133(6)Section 17Section 17(2)(v)

…a non-vested future entitlement cannot be brought to tax in the year of payment by the employer unless the employee acquires Biswas Manik vs. ITO Asst.Year –2018-19 - 6– a vested right in the amount. The Hon’ble Delhi High Court, in Yoshio Kubo vs. CIT [2013] 357 ITR 452 (Del), dealt with an identical issue where employer contributions towards a pension fund or annuity were held to be not taxable as perquisites in the year of contribution. The Court held that when the amount does not result in a direct present benefit to the employee and the employee has no vested right over the same, the payment made by the empl…

Arbinda Kumar Singh, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 471/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Ankit Pranlal Patel, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 470/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Shrikantsingh Ramdayal Shakya, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 469/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Wilson Mikhael Topno, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 468/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Bharatsingh Amarsingh Rajput, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 467/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Imtiyaz Karimbhai Vhora, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 466/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Mahendra Ambalal Rohit, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 465/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Jitendra Kumar Shimpi, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 464/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Mafatbhai Bhikhabhai Parmar, Bharatpur vs. The PCIT, Vadodara-1, Vadodara

In the result, the appeal filed by all the nine assessees is dismissed

ITA 463/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 May 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Section 143(3)Section 17(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 463/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Mafatbhai Bhikhabhai The PCIT, Vadodara-1, Parmar Baroda Vs. C/O J N Goyal & Company, C-162, Ranjeet Nagar, Bharatpur, Rajasthan 321001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AVUPP0615R (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. No. 464/Ahd/2023 (िनधा"रण वष" / Assessment Years: 2018-19) बनाम/ Jitendra Kumar Shimpi The PCIT, Vadodara-1, C/O J N Goyal & Baroda Vs. Comp…

Dhanesh Jayantilal Chokshi, Vadodara vs. DCIT CPC, Bengalaru

In the result, the grounds of appeal raised by the assessee is allowed

ITA 59/SRT/2022[2017-18]Status: DisposedITAT Surat09 Feb 2023AY 2017-18

Bench: Shri Pawan Singhdhanesh Jayantilal Chokshi, Ito- Ward 2(5), Bharuch, B-17, Jash Villa, Satsang Gujarat / Vs. Bungalows, Old Padra Road, Cpc Bangalore . Vadodara, Gjuarat-390020. Bcmehta_05@Yahoo.Com Ph;942744114204 Pan No. Acapc 0450 E Appellant/ Assessee Respondent/ Revenue

Section 10(14)Section 143(1)(a)Section 154Section 17(2)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER Dhanesh Jayantilal Chokshi, ITO- Ward 2(5), Bharuch, B-17, Jash Villa, Satsang Gujarat / Vs. Bungalows, Old Padra Road, CPC Bangalore . Vadodara, Gjuarat-390020. bcmehta_05@yahoo.com Ph;942744114204 PAN No. ACAPC 0450 E Appellant/ assessee Respondent/ revenue Assessee represented by Shri Krutarth Desai-Advocate Department represented by Shri Vinod Kumar Sr-DR Date of hearing 07/12/2022 Date of pronouncement 09/02/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appe…

Punjab National Bank, New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2405/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Sept 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 2405/Del/2013 : Asstt. Year : 2009-10 The Chief Manager, Vs Addl. Commissioner Of Income Punjab National Bank, Ho Finance Tax, Range-14, C.R. Building, Division, 5-Sansad Marg, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacp0165G Assessee By : Sh. V. Raja Kumar, Adv. Revenue By : Smt. Paramita Tripathy, Cit Dr Date Of Hearing : 21.09.2016 Date Of Pronouncement : 21.09.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 28.02.2013 Of Ld. Cit(A)-Xvii, New Delhi.

For Appellant: Sh. V. Raja Kumar, AdvFor Respondent: Smt. Paramita Tripathy, CIT DR
Section 115WSection 17(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 2405/Del/2013 : Asstt. Year : 2009-10 The Chief Manager, Vs Addl. Commissioner of Income Punjab National Bank, HO Finance Tax, Range-14, C.R. Building, Division, 5-Sansad Marg, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACP0165G Assessee by : Sh. V. Raja Kumar, Adv. Revenue by : Smt. Paramita Tripathy, CIT DR Date of Hearing : 21.09.2016 Date of Pronouncement : 21.09.2016 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 28.02.2013 of ld. C…

Punjab & Sind Bank, New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessees are allowed

ITA 2981/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jun 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 4493/Del./2009 : A.Y. : 2006-07

For Appellant: Sh. K. Sampath Adv. Raj Kumar, AdvFor Respondent: Sh. Ramesh Chand, C.I.T, DR
Section 115Section 115WSection 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM ITA No. 4493/Del./2009 : A.Y. : 2006-07 ITA No. 1826/Del/2011 : A.Y. : 2007-08 ITA No. 4254/Del/2011 : A.Y. : 2008-09 The Chief Manager Vs Addl. CIT Punjab National Bank, Circle-14(1) HO Accounts & Taxation New Delhi Deptt. HO : 5-Sansad Marg New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACP0165G ITA No. 3869/Del/2009 A.Y. : 2006-07 ITA No. 1363/Del/2011 A.Y. : 2007-08 ITA No. 6379/Del/2012 A.Y. : 2008-09 ITA No. 2981/Del/2013 A .Y. : 2009-10 Punjab & Sind Bank Vs Addl. CIT HO. Accounts & Aud…

Punjab National Bank, New Delhi vs. Addl. CIT, New Delhi

In the result, appeals of the assessees are allowed

ITA 4254/DEL/2011[2008-09]Status: DisposedITAT Delhi15 Jun 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 4493/Del./2009 : A.Y. : 2006-07

For Appellant: Sh. K. Sampath Adv. Raj Kumar, AdvFor Respondent: Sh. Ramesh Chand, C.I.T, DR
Section 115Section 115WSection 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM ITA No. 4493/Del./2009 : A.Y. : 2006-07 ITA No. 1826/Del/2011 : A.Y. : 2007-08 ITA No. 4254/Del/2011 : A.Y. : 2008-09 The Chief Manager Vs Addl. CIT Punjab National Bank, Circle-14(1) HO Accounts & Taxation New Delhi Deptt. HO : 5-Sansad Marg New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACP0165G ITA No. 3869/Del/2009 A.Y. : 2006-07 ITA No. 1363/Del/2011 A.Y. : 2007-08 ITA No. 6379/Del/2012 A.Y. : 2008-09 ITA No. 2981/Del/2013 A .Y. : 2009-10 Punjab & Sind Bank Vs Addl. CIT HO. Accounts & Aud…

Punjab & Sind Bank, New Delhi vs. Addll. CIT, New Delhi

In the result, appeals of the assessees are allowed

ITA 3869/DEL/2009[2006-07]Status: DisposedITAT Delhi15 Jun 2016AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 4493/Del./2009 : A.Y. : 2006-07

For Appellant: Sh. K. Sampath Adv. Raj Kumar, AdvFor Respondent: Sh. Ramesh Chand, C.I.T, DR
Section 115Section 115WSection 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM ITA No. 4493/Del./2009 : A.Y. : 2006-07 ITA No. 1826/Del/2011 : A.Y. : 2007-08 ITA No. 4254/Del/2011 : A.Y. : 2008-09 The Chief Manager Vs Addl. CIT Punjab National Bank, Circle-14(1) HO Accounts & Taxation New Delhi Deptt. HO : 5-Sansad Marg New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACP0165G ITA No. 3869/Del/2009 A.Y. : 2006-07 ITA No. 1363/Del/2011 A.Y. : 2007-08 ITA No. 6379/Del/2012 A.Y. : 2008-09 ITA No. 2981/Del/2013 A .Y. : 2009-10 Punjab & Sind Bank Vs Addl. CIT HO. Accounts & Aud…