EMERSON PROCESS MANAGEMENT CHENNAI P LTD.,CHENNAI vs. ACIT COMPANY CIRCLE 1(3), CHENNAI

Appeal is allowed

Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:1270/Chny/2018 िनधा&रणवष&/Assessment Year: 2009 - 2010

disallowance of Provision for Gratuity for Rs.4,22,526 made u/s 40A(7) by the Assistant Commissioner of Income Tax for the following reasons. [2] The assessee has incurred expenses of Rs.17,23,526 towards gratuity expenses. The provisions of section 40A(7)(b

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS PRIVATE LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner of Income M/s. Green House Promoters

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS P. LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner of Income M/s. Green House Promoters

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS PRIVATE LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner of Income M/s. Green House Promoters

T.RAJENDRAN,CHENNAI vs. ACIT NON CORPORATE CIRCLE 20, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2032/Chny/2019 िनधा"रण वष" / Assessment Year: 2012-13

B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. K.G. Raghunath, Advocate अपीलाथ" क" ओर से/Appellant by ""यथ" क" ओर से/Respondent by : Shri. AR V Sreenivasan, Addl. CIT सुनवाई क" तारीख/Date of Hearing : 09.02.2023 घोषणा क" तारीख/Date of Pronouncement : 13.04.2023 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-I,, ERODE

The appeal of the assessee is allowed for statistical\npurposes

disallowance under Section 40A(2)(b) is totally\nunwarranted, given that the prices of Palm Oil adopted by the Appellant

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

40A(7) if it does not satisfy the payment criterion of section 43B of the Act that will not be allowed. Had it not been so there was no need for the legislature to bring in section 43B(b) of the Act which covers any sum payable to a gratuity fund. Therefore, in view of the decision

M/S. GRT JEWELLERS INDIA PRIVATE LIMITED,CHENNAI vs. DCIT,. CENTRAL CIRCLE-3(3), CHENNAI

In the result, appeal filed by the assessee is partly

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita No.: 113/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15

section 40A(2)(b) of the Act and even sales to related parties which form a part of related party transactions for Companies Act purposes but which are not in the nature of expenditure as required u/s 40A(2) of the Act. 10.4. For that the Learned DRP / AO erred in disallowing

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-1, ERODE

disallowance under Section 40A(2)(b) is totally\nunwarranted, given that the prices of Palm Oil adopted by the Appellant