UTTAR PRADESH RAJKIYA NIRMAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

disallowed under section 40(a)(ia) of the Act for payment made without deduction of TDS. To ascertain the issue a reference may also be made to the working manual which provides for recognition of income of the appellant as under - Some of the Government Departments, Government Organizations and other clients agree to get their works executed on the basis

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

disallowance under section 14A read with Rule 8D was made\nsolely on the basis of investment by Assessee Company in SPVs without\nverifying objects of investment and understanding of relevant provision of law.\nIt is also submitted that section 14A carries heading 'Expenditure\nincurred in relation to income not includible in total income'\n\nAs per Section

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 14A r.w.r 8D do not draw any relation to such expenditures in relation to exempt. 2. The Ld. CIT (A) has erred in law and on facts as the assessee invested a substantial amount of Rs.187 Cr. in group companies/sister concerns which entail disallowances to be computed as per the provision of 14A of the I.T. Act read with

DCIT, RANGE-6, LUCKNOW vs. M/S. U.P. STATE SUGAR CORPORATION LTD.,, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance was that the borrowed funds were utilized for the purpose of purchase of shares for the purpose to earn dividend income which is exempted under section 10(33

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance was that the borrowed funds were utilized for the purpose of purchase of shares for the purpose to earn dividend income which is exempted under section 10(33

U.P. STATE SUGAR CORPORATION LTD.,LUCKNOW vs. DCIT, RANGE-VI, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance was that the borrowed funds were utilized for the purpose of purchase of shares for the purpose to earn dividend income which is exempted under section 10(33

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance was that the borrowed funds were utilized for the purpose of purchase of shares for the purpose to earn dividend income which is exempted under section 10(33

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance was that the borrowed funds were utilized for the purpose of purchase of shares for the purpose to earn dividend income which is exempted under section 10(33

MR. SHITIJ DHAWAN ,KANPUR vs. THE ASSESSING OFFICER,, SPECIAL RANGE

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 09 03 2022 Date Of Pronouncement: 27 04 2022 O R D E R

disallowance of Rs.3,33,584/- (for Assessment Year 2018—19) and being employees contribution to ESIC and EPF under section

DY. COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW vs. M/S U.P RAJKIYA NIRMAN NIGAM LTD., LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Uttar Pradesh Rajkiya Nirman V. The Dy. Cit Nigam Ltd. Range Vi Visheshwaraiya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2013-14 The Dy. Cit V. Uttar Pradesh Rajkiya Nirman Range Vi Nigam Ltd. Lucknow Visheshwaraiya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan: Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, C.A. Department By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 04 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

disallowance was correctly made by invoking the provisions of section 43B of the Act. It remains undisputed that the labour cess is part of the contract account. That being so, the assessee is correct in contending that the addition, if any, is maintainable only in the hands of the client of the assessee Corporation and not in the hands

M/S U.P RAJKIYA NIRMAN NIGAM LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Revenue stands dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Uttar Pradesh Rajkiya Nirman V. The Dy. Cit Nigam Ltd. Range Vi Visheshwaraiya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2013-14 The Dy. Cit V. Uttar Pradesh Rajkiya Nirman Range Vi Nigam Ltd. Lucknow Visheshwaraiya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan: Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, C.A. Department By: Smt. Sheela Chopra, Cit (Dr) Date Of Hearing: 04 10 2021 Date Of Pronouncement: 14 12 2021 O R D E R

disallowance was correctly made by invoking the provisions of section 43B of the Act. It remains undisputed that the labour cess is part of the contract account. That being so, the assessee is correct in contending that the addition, if any, is maintainable only in the hands of the client of the assessee Corporation and not in the hands

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

disallowance of LTC/LTA under section 10(5) of IT Act 1961, without appreciating that there was 'reasonable cause' for the said failure as per the provisions of Section 273B of the Act 1961.\n6. That the grounds of appeal as pleaded before the Learned CIT(Appeal) are relied upon the appeal before the Hon'ble Member, ITAT.\n7. That

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

disallowance of LTC/LTA under section 10(5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n6. That the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT.\n7. That

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

disallowance of LTC/LTA under section 10(5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n6.\nThat the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT.\n7.\nThat

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

disallowance of LTC/LTA under section 10(5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n\n6. That the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT

DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs. COMMERCIAL ENGINEERS & BODY BUILDERS CO. LTD., KANPUR

In the result, both the appeals of the Revenue are dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

33). The AO issued notices for disallowance of interest u/s 14A of the IT Act. The explanation of the assessee was that (i) 95% of the shares were bonus shares for which no cost was incurred; (ii) No investment in shares was made in the current year and no disallowance was made in earlier years and (iii) There were sufficient

DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs. COMMERCIAL ENGINEERS & BODY BUILDERS CO. LTD., KANPUR

In the result, both the appeals of the Revenue are dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

33). The AO issued notices for disallowance of interest u/s 14A of the IT Act. The explanation of the assessee was that (i) 95% of the shares were bonus shares for which no cost was incurred; (ii) No investment in shares was made in the current year and no disallowance was made in earlier years and (iii) There were sufficient

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 14A r.w.r 8D do not draw any relation to such expenditures in relation to exempt. 2. The Ld. CIT (A) has erred in law and on facts as the assessee invested a substantial amount of Rs. 187 Cr. in group companies/sister concerns which entail disallowances to be computed as per the provision of 14A of the I.T. Act read

M/S GULATI EXTRUSIONS PVT. LTD,KANPUR vs. DCIT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 M/S Gulati Extrusions Pvt. Ltd. V. The Dcit 17-A, Co-Operative Industrial Circle 2(1)(1) Estate Kanpur Kanpur Tan/Pan:Aaacg5008M (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 1.3.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of Five Days In Filing The Present Appeal. The Director Of The Assessee Company Has Filed An Application For Condonation Of Delay, Stating Therein That The Papers Required For Filing The Appeal Was Sent Through Speed Post On 27.4.2021 Well Within The Limitation Period, However The Same Was Delivered By The Postal Authorities In The Office Of The Tribunal On 5.5.2021. It Was Further Stated That Since The Nominal Delay Of Five Days Was Due To Late Delivery Of The Dak By The Postal Authorities, The Delay May Be Condoned & The Appeal Be Admitted For Hearing. Having Carefully Perused The Application For Condonation Of Delay, I Find That There Was Sufficient Cause For The Delay In Filing Of The Appeal. Accordingly, The Delay Of 5 Days Is Condoned & Admit This Appeal For Hearing.

33. The significance of this is that Parliament treated contributions under Section 36(1)(va) differently from those under Section 36(1)(iv). The latter (hereinafter, "employers' contribution") is described as "sum paid by the assessee as an employer by way of contribution towards a recognized provident fund". However, the phraseology of Section 36(1)(va) differs from Section