MUPPIDATHY SIVAN THEVAR,MUMBAI vs. DCIT , CPC, , BANGALORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowances are clearly covered by Section 36(1)(va) of the Income tax Act, 1961. 1.1 With reference to payment of employees dues to ESIC/PF dues, it is pertinent to note that the EPF & MP Act 1952 speaks of two types of contributions, namely -the Employer's share, and -the Employee's share. As a precautionary measure under the Income

MUPPIDATHY SIVAN THEVAR,MUMBAI vs. DCIT , CPC, , BANGALORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowances are clearly covered by Section 36(1)(va) of the Income tax Act, 1961. 1.1 With reference to payment of employees dues to ESIC/PF dues, it is pertinent to note that the EPF & MP Act 1952 speaks of two types of contributions, namely -the Employer's share, and -the Employee's share. As a precautionary measure under the Income

M/S PAPER RECYCLE ,MUMBAI vs. CIT (APPEAL) , DELHI

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowances are clearly covered by Section 36(1)(va) of the Income tax Act, 1961. 1.1 With reference to payment of employees dues to ESIC/PF dues, it is pertinent to note that the EPF & MP Act 1952 speaks of two types of contributions, namely -the Employer's share, and -the Employee's share. As a precautionary measure under the Income

M/S. SUPER TILES & MARBLES PVT. LTD,MUMBAI vs. NFAC, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowances are clearly covered by Section 36(1)(va) of the Income tax Act, 1961. M/s. Super Tiles and Marbles Pvt. Ltd., 1.1 With reference to payment of employees dues to ESIC/PF dues, it is pertinent to note that the EPF & MP Act 1952 speaks of two types of contributions, namely -the Employer's share, and -the Employee's share

SWAROOPSING BHADURSINGH RATHORE,THANE vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowances are clearly covered by Section 36(1)(va) of the Income tax Act, 1961. 1.1 With reference to payment of employees dues to ESIC/PF dues, it is pertinent to note that the EPF & MP Act 1952 speaks of two types of contributions, namely -the Employer's share, and -the Employee's share. As a precautionary measure under the Income

SWAROOPSINGH BHADURSINGH RATHORE,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX - CPC, BANGLORE

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowances are clearly covered by Section 36(1)(va) of the Income tax Act, 1961. 1.1 With reference to payment of employees dues to ESIC/PF dues, it is pertinent to note that the EPF & MP Act 1952 speaks of two types of contributions, namely -the Employer's share, and -the Employee's share. As a precautionary measure under the Income

DICITEX HOME FURNISHING PVT. LTD,MUMBAI vs. DCIT CIR 1 (3) (1) , MUMBAI

In the result, appeals of the assessee are allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc) & Could Be Allowed As Deduction.

disallowances are clearly covered by Section 36(1)(va) of the Income tax Act, 1961. 1.1 With reference to payment of employees dues to ESIC/PF dues, it is pertinent to note that the EPF & MP Act 1952 speaks of two types of contributions, namely -the Employer's share, and -the Employee's share. As a precautionary measure under the Income

SAVANI HERITAGE CONSERVATION PVT. LTD,MUMBAI vs. ADIT, CPC, BENGALURU

In the result, appeal of the assessee is allowed

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

disallowances are clearly covered by Section 36(1)(va) of the Income tax Act, 1961. 1.1 With reference to payment of employees dues to ESIC/PF dues, it is pertinent to note that the EPF & MP Act 1952 speaks of two types of contributions, namely -the Employer's share, and -the Employee's share. As a precautionary measure under the Income

HEMSON PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), MUMBAI

In the result, all the appeals are allowed in the terms indicated above

17(1), Mumbai ………………….…… Respondent ITA No.: 1810/Mum/2022 Assessment year: 2018-19 RBK Education Solutions Pvt. Ltd. ……………...………… Appellant CTS No 101, Kanakia Future City, Behind Dr L H Hirnandani Hosptial, Near Ayyappa Temple, Tirandaz, Powai, Mumbai 400 076 [PAN: AACCC5770E] Vs. Income Tax Officer, Ward-13(3)(1) Bengaluru ………………….…… Respondent ITA No.: 1842/Mum/2022 Assessment year: 2018-19 Logicon Alternate Fuels

M/S. LOGICON ALTERNATE FUELS PVT. LTD,MUMBAI vs. DY.COMMISSIONER OF INCOME TAX ,CPC, BANGALORE

In the result, all the appeals are allowed in the terms indicated above

17(1), Mumbai ………………….…… Respondent ITA No.: 1810/Mum/2022 Assessment year: 2018-19 RBK Education Solutions Pvt. Ltd. ……………...………… Appellant CTS No 101, Kanakia Future City, Behind Dr L H Hirnandani Hosptial, Near Ayyappa Temple, Tirandaz, Powai, Mumbai 400 076 [PAN: AACCC5770E] Vs. Income Tax Officer, Ward-13(3)(1) Bengaluru ………………….…… Respondent ITA No.: 1842/Mum/2022 Assessment year: 2018-19 Logicon Alternate Fuels

HEMSON PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), MUMBAI

In the result, all the appeals are allowed in the terms indicated above

17(1), Mumbai ………………….…… Respondent ITA No.: 1810/Mum/2022 Assessment year: 2018-19 RBK Education Solutions Pvt. Ltd. ……………...………… Appellant CTS No 101, Kanakia Future City, Behind Dr L H Hirnandani Hosptial, Near Ayyappa Temple, Tirandaz, Powai, Mumbai 400 076 [PAN: AACCC5770E] Vs. Income Tax Officer, Ward-13(3)(1) Bengaluru ………………….…… Respondent ITA No.: 1842/Mum/2022 Assessment year: 2018-19 Logicon Alternate Fuels

DELLA ADVENTURE AND RESORTS PVT. LTD.,MUMBAI vs. NFAC, DELHI, DELHI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2018-19 & Assessment Year: 2019-20 Della Adventure & Resorts Pvt. National Faceless Appeal Ltd., Centre (Nfac), Delhi, 401, Della Tower, 795 Parsi Vs. Colony, Jam-E-Jamshed Road, Mumbai-400014. Pan No. Aadcd 2549 K Appellant Respondent Assessee By : Mr. Hitesh P. Shah, Ar Revenue By : Mr. T. Shankar, Cit-Dr Date Of Hearing : 05/09/2022 Date Of Pronouncement : 12/09/2022

disallowances were made by the Central Processing Centre, de by the Central Processing Centre, Bangalore in processing u/s 143(1) of the Income Bangalore in processing u/s 143(1) of the Income-tax Act, 1961. tax Act, 1961. 3.1 We find that issue We find that issue-in-dispute is covered in favour of the dispute is covered in favour

DELLA ADVENTURE AND RESORTS PVT. LTD.,MUMBAI vs. NFAC ,DELHI, DELHI

In the result, the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2018-19 & Assessment Year: 2019-20 Della Adventure & Resorts Pvt. National Faceless Appeal Ltd., Centre (Nfac), Delhi, 401, Della Tower, 795 Parsi Vs. Colony, Jam-E-Jamshed Road, Mumbai-400014. Pan No. Aadcd 2549 K Appellant Respondent Assessee By : Mr. Hitesh P. Shah, Ar Revenue By : Mr. T. Shankar, Cit-Dr Date Of Hearing : 05/09/2022 Date Of Pronouncement : 12/09/2022

disallowances were made by the Central Processing Centre, de by the Central Processing Centre, Bangalore in processing u/s 143(1) of the Income Bangalore in processing u/s 143(1) of the Income-tax Act, 1961. tax Act, 1961. 3.1 We find that issue We find that issue-in-dispute is covered in favour of the dispute is covered in favour

DY.COMM OF INCOME TAX-17(1) , MUMBAI vs. M/S. MAHARASHTRA STATE SECURITY CORPORATION, MUMBAI

The appeal of the revenue is allowed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

disallowance made in these cases for late deposit of employees‘ share to the relevant funds beyond the date prescribed under the respective Acts. 8. Respectfully following the judgment of Hon’ble Bench of the Tribunal in Cemetile Industries (supra), the said contention raised by the Assessee to the effect that addition involved is beyond the scope of section 143(1

DY.COMM OF INCOME TAX-17(1) , MUMBAI vs. M/S. MAHARASHTRA STATE SECURITY CORPORATION, MUMBAI

The appeal of the revenue is allowed

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

disallowance made in these cases for late deposit of employees‘ share to the relevant funds beyond the date prescribed under the respective Acts. 8. Respectfully following the judgment of Hon’ble Bench of the Tribunal in Cemetile Industries (supra), the said contention raised by the Assessee to the effect that addition involved is beyond the scope of section 143(1

YES BANK LIMITED,MUMBAI vs. ADDITIONAL COMMISSIONER OF INCOME TAX (APPEALS), PANCHKULA

In the result, the appeal of the assessee bearing ITA No

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeeyes Bank Limited Vs Additional Commissioner Of Income Yes Bank House, 8Th Floor, Tax (Appeals), Panchkula Prabhat Colony, Off Western Express Highway, Santacruz East, Mumbai-400 055 Pan : Aaacy2068D Appellant Respondent Additional Commissioner Of Vs Yes Bank Limited Yes Bank House, 8Th Floor Income Tax (Appeals), Panchkula Prabhat Colony, Off Western Express Highway, Santacruz East, Mumbai-400 055 Pan : Aaacy2068D Appellant Respondent

section 143(1) of the Act, date of order 26/12/2021. 2. Both the assessee and revenue has taken the following grounds:- “GROUND NO. I: DISALLOWANCE U/S 36(1)(va) OF THE ACT AMOUNTING TO RS. 9,44,99,290/-: 1. On the facts and circumstances of the case and in law, the Hon’ble JCIT(A) erred in confirming

DCIT 2 2 1, MUMBAI vs. YES BANK LIMITED, MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeeyes Bank Limited Vs Additional Commissioner Of Income Yes Bank House, 8Th Floor, Tax (Appeals), Panchkula Prabhat Colony, Off Western Express Highway, Santacruz East, Mumbai-400 055 Pan : Aaacy2068D Appellant Respondent Additional Commissioner Of Vs Yes Bank Limited Yes Bank House, 8Th Floor Income Tax (Appeals), Panchkula Prabhat Colony, Off Western Express Highway, Santacruz East, Mumbai-400 055 Pan : Aaacy2068D Appellant Respondent

section 143(1) of the Act, date of order 26/12/2021. 2. Both the assessee and revenue has taken the following grounds:- “GROUND NO. I: DISALLOWANCE U/S 36(1)(va) OF THE ACT AMOUNTING TO RS. 9,44,99,290/-: 1. On the facts and circumstances of the case and in law, the Hon’ble JCIT(A) erred in confirming

SHETH CREATORS PVT. LTD.,MUMBAI vs. DY CIT CENT. CIR-4(2), MUMBAI

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

Section 2(24)(x) r.w.s. 36(1)(va) of I.T. Act. 3. The appellant prays that: 3. The appellant prays that: a. Disallowance of Rs. 84,36,022/ Disallowance of Rs. 84,36,022/- on account of 20% Depreciation on account of 20% Depreciation claimed on Helicopter may be deleted. claimed on Helicopter may be deleted. b. Addition made u/s.2

DY CIT CENTRAL CIRCLE-4(2),, MUMBAI vs. M/S SHETH CREATORS P. LTD., MUMBAI

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

Section 2(24)(x) r.w.s. 36(1)(va) of I.T. Act. 3. The appellant prays that: 3. The appellant prays that: a. Disallowance of Rs. 84,36,022/ Disallowance of Rs. 84,36,022/- on account of 20% Depreciation on account of 20% Depreciation claimed on Helicopter may be deleted. claimed on Helicopter may be deleted. b. Addition made u/s.2