SHRI SAIBABA BAHUUDDESHIYA NAGRIK CREDIT CO-OPERATIVE SOCIETY,NAGPUR vs. ITO WARD (3)(4), NAGPUR

The appeal of the Assessee is allowed in the aforesaid\ndirections

Section 80P(2)(a)(i) of the Income Tax Act on interest income earned from deposits with banks. The Assessing Officer disallowed

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

section 56(2)(viib) of the Income Tax Act, 1961, Rs. 32,26,000/- is disallowed and added back to the total

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

SOHAN HEALTHCARE PVT. LTD,YAVATMAL vs. ADIT, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

STELLAR REFRACTORIES PVT. LTD,NAGPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

AMA EXTRUSIONS PVT. LTD,NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC,, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

PRADEEP KUNDU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

JAIKA VEHICLE TRADE PVT. LTD.,NAGPUR vs. DCIT, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

HERD MEDICAL FOUNDATION PVT LTD,NAGPUR vs. INCOME TAX OFFICER, INCOME TAX

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

NARESH JAMPRASAD TIWARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

PREMCHAND KANHAIYALAL THAKUR,AMRAVATI vs. DCIT, CPC,, BENGALURU

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

PRADEEP KUNDU,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

SHAMLAX METACHEM PRIVATE LIMITED,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2

JAIKA VEHICLE TRADE PRIVATE LIMITED,JAIKA BUILDING vs. ASSTT. DIRECTOR OF INCOME TAX , CENTRALIZED PROCESSING CENTRE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance made by the learned AO on account of delayed payment of the employees contribution to PF/ESIC paid after the due date of payment under the relevant statutes by invoking provisions of section 36(1)(va) r.w.s. 2