“statutory dues”

ACIT, CIRCLE-7(1), DELHI, DELHI vs. DELHI CONTROL DEVICES PRIVATE LIMITED, DELHI

In the result, the revenue’s appeal is dismissed

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmanasstt. Year : 2018-19

Corporate Debtor, its employees, members, creditors including the Central Government, State Government and any local authority to whom a debt or a statutory due is owned. Further, section 238 of the Code provides that the Code shall have effect notwithstanding anything inconsistent therein contain in any other ... Reconstruction Company Ltd (2021) 9 SCC 657 after considering the provisions of the Code has finally concluded in paragraph 102 that all dues including statutory dues owed to the Central Government, State Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings

EAST DELHI WASTE PROCESSING COMPANY PRIVATE LIMITED,DELHI vs. DCIT CIRCLE 7(1), DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Mahavir Singh & Shri M. Balaganesheast Delhi Waste Processing Vs. Dcit, Company Pvt. Ltd, Circle-7(1), 221, Okhla Industrial Area, Delhi Phase-Iii, Okhla Industrial Estate, South Delhi, Delhi (Appellant) (Respondent) Pan: Aaaco7539D

para 7 of this submission) 3. Interest payable on 1,06,04,954 As per the provisions of section 37 of the Act any statutory dues interest paid being penal in nature is to be disallowed while computing the total income. The appellant had already disallowed the said interest payable ... statutory dues in the year in which the same were incurred. Accordingly, upon reversal of the said liability during the captioned AY the same has not been offered to tax under Section 41 of the Act. 4. Payable for 21,33,79,000 The Appellant had incurred certain capital expense

CHARANBIR SINGH SETHI,GURGAON vs. ACIT, CENTRAL CIRCLE-19,, NEW DELHI

The appeals are allowed for statistical purposes

Bench: Shri Anubhav Sharma & Shri Manish Agarwalcharanbir Singh Sethi Vs. Acit, Central Circle-19 Ar-717, The Aralias, Dlf Ara Centre, Golf Links, Dlf City, Jhandewalan, Phase-V, Gurgaon New Delhi – 110055 Haryana – 122009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasps9437K Appellant .. Respondent Amrit Pal Singh Chadha Vs. Acit, Central Circle 19 4410, Dlf Phase-V, Ara Centre, Kutub Enclave, Gurgaon Jhandewalan, Haryana – 122002 New Delhi – 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpc3215P Appellant .. Respondent

therefore will be effective from the date on which the I&B Code has come into effect. 102.3. Consequently all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished

AMRIT PAL SINGH CHADHA,GURGAON vs. ACIT, CENTRAL CIRCLE-19,, NEW DELHI

The appeals are allowed for statistical purposes

Bench: Shri Anubhav Sharma & Shri Manish Agarwalcharanbir Singh Sethi Vs. Acit, Central Circle-19 Ar-717, The Aralias, Dlf Ara Centre, Golf Links, Dlf City, Jhandewalan, Phase-V, Gurgaon New Delhi – 110055 Haryana – 122009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasps9437K Appellant .. Respondent Amrit Pal Singh Chadha Vs. Acit, Central Circle 19 4410, Dlf Phase-V, Ara Centre, Kutub Enclave, Gurgaon Jhandewalan, Haryana – 122002 New Delhi – 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpc3215P Appellant .. Respondent

therefore will be effective from the date on which the I&B Code has come into effect. 102.3. Consequently all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I NOIDA, NOIDA vs. M/S IT ENFRASERVICES PRIVATE LIMITED, NOIDA

In the result, Appeal of the Revenue is dismissed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaydy. Commissioner Of Income Vs M./S It Enfraservices Private Tax, Central Circle-1 A.R.T.O Limited. 7Th Floor, Tower-C, Complex, Sector-33 Noida Bhutani Alphatum, Janpath Marg, Sector-90, Noida, Uttar Pradesh Pan: Aabci0514K Appellant Respondent Assessee By Sh. Rohit Kapoor, Adv & Sh. Ashok Pandit, Adv Revenue By Sh. Mahesh Kumar, Cit Dr Date Of Hearing 04/02/2026 Date Of Pronouncement 11/02/2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Revenue Against The Order Of Ld.

Assessee. Further, Assessee explained before the A.O. that the transaction involved with those entities are towards reimbursement of GST, electricity charges, and statutory dues which were paid by those sister concerns on behalf of the Assessee and the said reimbursements were duly disclosed and reported in Clause

ACIT, NEW DELHI vs. ARJUN ENTERPRISES PRIVATE LIMITED, MUMBAI

In the result, ground No.5 & 6 raised by the revenue are dismissed

Bench: Satbeer Singh Godara & Shri S. Rifaur Rahmanacit , Vs. Arjun Enterprises Pvt. Ltd. New Delhi 711, Filix Commercial Complex, Opp Asian Paints L.Bs Marg Bhandup W Mumbai 400078 Maharashtra (Pan: Aahca 1448 A)

Further he observed that assessee has claimed expenses payable of Rs.25,56,126/- and statutory dues payable of Rs.2,80,092/- but assessee has 5 failed to furnish documentary evidence regarding expenses payable and statutory dues payable. Accordingly, he proceeded to disallow the same to the extent of Rs.28 ... including the balance sheet, ledger accounts, bank statements and Income tax returns of concerned individuals. These 7 documents substantiates that the expenses payable and statutory dues were genuine and related to the business operations of the assessee. Accordingly, he directed the assessee to delete the same. 15. With regard

NOIDA TOWERS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

In the result, the appeal of the Assessee is partly allowed

Estimated inadmissable expense under Income Tax Act, 1961\nBook depreciation\nDisallowance u/s 94B (Interest costs)\nProvision for doubtfull debts\nInterest on delayed payment of statutory dues\n56,541,784\n76,903,118\n4,109 133,449,011\nLess: Estimated admissable expenses under Income Tax Act, 1961\nTax depreciation under Section