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“Section 26(1)(va)”

Section References (mined)Section 26Section 26(1)(va)8 judgments

The decision most relied on for Section 26(1)(va) is E.D. Sassoon & Co. Ltd. v. CIT (26 ITR 27), cited in 256 judgments on BharatTax.

Leading authorities on Section 26(1)(va)

E.D. Sassoon & Co. Ltd. v. CIT

26 ITR 27 · 1954 · Supreme Court

citing judgments

Income is taxable only when it represents real income, not notional income. It accrues only when there is a vested right to receive it, typically upon the occurrence of a transfer or event, rather than merely on a time basis.

Judgments citing Section 26(1)(va)

Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi vs. JCIT, Special Range- 4, New Delhi

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

ITA 6766/DEL/2019[2016-17]Status: DisposedITAT Delhi03 Jan 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Dayainder Singh Sidhu,CITDR

other welfare funds, not appreciating that the employees contribution to PF & ESI is governed by the provisions of section 2(24) read with section 26(1)(va) and by section 43 B of the Act. 37. At the time of hearing, ld. DR for the Revenue submitted that the issue

Addl. CIT, Special Range- 4, New Delhi vs. Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

ITA 6487/DEL/2019[2016-17]Status: DisposedITAT Delhi03 Jan 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Dayainder Singh Sidhu,CITDR

other welfare funds, not appreciating that the employees contribution to PF & ESI is governed by the provisions of section 2(24) read with section 26(1)(va) and by section 43 B of the Act. 37. At the time of hearing, ld. DR for the Revenue submitted that the issue

Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi vs. Addlcit, Special Range-4, New Delhi

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

ITA 6508/DEL/2018[2015-16]Status: DisposedITAT Delhi03 Jan 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Dayainder Singh Sidhu,CITDR

other welfare funds, not appreciating that the employees contribution to PF & ESI is governed by the provisions of section 2(24) read with section 26(1)(va) and by section 43 B of the Act. 37. At the time of hearing, ld. DR for the Revenue submitted that the issue

Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi vs. Addlcit, Special Range-4, New Delhi

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

ITA 6507/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Jan 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Dayainder Singh Sidhu,CITDR

other welfare funds, not appreciating that the employees contribution to PF & ESI is governed by the provisions of section 2(24) read with section 26(1)(va) and by section 43 B of the Act. 37. At the time of hearing, ld. DR for the Revenue submitted that the issue

Addl.CIT, Special Range-4, New Delhi vs. Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

ITA 6298/DEL/2018[2015-16]Status: DisposedITAT Delhi03 Jan 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Dayainder Singh Sidhu,CITDR

other welfare funds, not appreciating that the employees contribution to PF & ESI is governed by the provisions of section 2(24) read with section 26(1)(va) and by section 43 B of the Act. 37. At the time of hearing, ld. DR for the Revenue submitted that the issue

Addl. CIT, Special Range- 4, New Delhi vs. Hindustan Coca- Cola Beverages Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

ITA 6297/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Jan 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Dayainder Singh Sidhu,CITDR

other welfare funds, not appreciating that the employees contribution to PF & ESI is governed by the provisions of section 2(24) read with section 26(1)(va) and by section 43 B of the Act. 37. At the time of hearing, ld. DR for the Revenue submitted that the issue

Shivam Packaging Industriespvt Ltd., Mumbai vs. CIT (A), Delhi

ITA 615/MUM/2023[2017-18]Status: DisposedITAT Mumbai19 May 2023AY 2017-18

Bench: Shri Kuldip Singh

For Appellant: Shri Vijay BahetiFor Respondent: Shri Jogendra Singh, Sr. AR

Section 143(1)Section 154Section 36(1)(va)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 614 & 615/M/2023

Shivam Packaging Industriespvt Ltd., Mumbai vs. CIT (A), Delhi

ITA 614/MUM/2023[2018-19]Status: DisposedITAT Mumbai19 May 2023AY 2018-19

Bench: Shri Kuldip Singh

For Appellant: Shri Vijay BehetiFor Respondent: Shri Jogendra Singh, Sr. AR

Section 143(1)Section 154Section 36(1)(va)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 614 & 615/M/2023