SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

section which was inserted by the Finance Act, 1987, which came into effect from 1st April, 1988, the letters numbered as clause (a), or cl. (c) or cl. (d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

36. Strictly without prejudice to the aforesaid, it is further pertinent to note that the impugned assessment order has been passed by the assessing officer without following the binding directions of the DRP as is explained hereunder: (a) The DRP had held that draft assessment order under section 144C(1) was passed in breach of the provisions of section

RSG SOLUTIONS PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-20(2), NEW DELHI

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

APEX INSURANCE CONSULTANT LTD,NEW DELHI vs. ITO WARD -3(1), NEW DELHI

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

SONA FASHIONS INC,DELHI vs. ITO, WARD-29(5), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

RAJAN BANQUET PVT.LTD.,MORADABAD vs. ACIT-1, MORADABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Saktijit Deyassessment Year: 2020-21

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

TRUTECH CONSTRUCTIONS PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

VIKAS PUBLISHING HOUSE PRIVATE LIMITED,NEW DELHI vs. DCIT CPC, BENGALURU

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

TOSHIBA WATER SOLUTIONS & SERVICES PVT LTD,NEW DELHI vs. DCIT CIRCLE-27(2), NEW DELHI

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

UTTAM INDUSTRIAL ENGINEERING PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-25(1), NEW DELHI

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

TECH AUTO PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

TRUTUFF FACILITY MANAGEMENT PRIVATE LIMITED,NEW DELHI vs. DCIT CPC, BANGALORE

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

PUSHPA SHARMA,HARYANA vs. ITO, WARD-2(1), FARIDABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Saktijit Deyassessment Year: 2018-19

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

HANS RUBBER & SPORTS PRIVATE LIMITED,MEERUT vs. DCIT, CIRCLE-1, MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Saktijit Deyassessment Year: 2019-20

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

RAMA ROLLER FLOUR MILLS ,MEERUT vs. ITO, WARD-1(1)(1), MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Saktijit Deyassessment Year: 2018-19

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

FLYING FABRICATION,NEW DELHI vs. ITO,WARD 1(4), GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

section 36(1)(va) of the Act and Rs. 30,68,583 being employers' contribution under section 43B of the Act. Felt

PR. COMMISSIONER OF INCOME TAX -7 vs. TV TODAY NETWORK LTD.

Appeal is dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

section 36(1)(va) of the Act and Rs. 30,68,583 being the employers' contribution under section

PR. COMMISSIONER OF INCOME TAX -7 vs. TV TODAY NETWORK LTD.

Appeal is dismissed

section 36(1)(va) of the Act and Rs. 30,68,583 being the employers' contribution under section