THE CHHATTISGARH STATE POWER GENERATION COMPANY LIMITED, RAIPUR,RAIPUR (CG) vs. THE ASSTT. COMMISSIONER OF INCOME TAX 1(2),RAIPUR, RAIPUR (CG)

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

2(19AA) treating the reorganization of state bodies as demerger cannot be extended to section 43(6) of the Act so as to calculate the WDV of the successor companies as per Explanation 28 below section 43(6) of the Act. Thus, the provisions of section Explanation 2B to section 43(6) of the Act are not applicable

CHHATTISGARH STATE POWER GENERATION CO. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX-1(1), RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

2(19AA) treating the reorganization of state bodies as demerger cannot be extended to section 43(6) of the Act so as to calculate the WDV of the successor companies as per Explanation 28 below section 43(6) of the Act. Thus, the provisions of section Explanation 2B to section 43(6) of the Act are not applicable

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1, RAIPUR vs. M/S. CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No. 96/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12

13. Considering the law laid down by the Hon’ble Apex Court in the case of Checkmate Services P. Ltd. Vs. Commissioner of Income Tax-I (supra), we are of the considered view that the delayed deposit of employee’s share of contribution towards EPF & ESI is liable to be disallowed as per the mandate of Section

BEC PROJECTS LTD., ,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI, BHILAI

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 06/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Bec Projects Limited 4/5, Industrial Estate, Bhilai (C.G.)-490 020 Pan : Aaacb9275H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

13,032/- [ PF : Rs.7,92,816/- and ESIC : Rs.1,20,216/-] u/s. 36(1)(va) r.w.s. 2(24)(x) of the Act. 7 BEC Projects Limited Vs. DCIT-1(1), Bhilai 8. Admittedly, the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. Commissioner of Income Tax-I, Civil Appeal No.2833 of 2016 dated 12.10.2022 while

M/S ASHOKA ENGINEERING WORKS,KORBA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

M/S ASHOK ENGINEERING WORKS,KORBA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

SANKALP REALITIES,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX (CPC), BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

SHRI SHRI RANVEER SINGH VIDHURI,RAIPUR vs. THE DY. COMMISSIONER OF INCOME TAX,-2(1), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

NANESH PROJECTS,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

KUNJ BIHARI AGRAWAL,KORBA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

SUDERSAN SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

J P ASSOCIATES,KORBA vs. AD. COMMISSIONER OF INCOME TAX (CPC), BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

SUCHEENDRA BABU SUKUMARAN,RAIGARH vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

M/S. NEELKANTHAM SYSTEMS PVT. LTD.,KORBA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

SUCHEENNDRA BABU SUKUMARAN,RAIGARH vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

JHARNA JAISWAL,RAIPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

SHRI RAM FINANCE CORPORATION PVT. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance

M/S. NEELKANTHAM SYSTEMS PVT. LTD.,KORBA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

13 ITA No.67/RPR/2019 & 38 Others. 4. Controversy involved in the present appeal lies in a narrow compass, i.e., sustainability of the disallowance made by the A.O of the assessee’s claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Employee’s Provident fund (EPF) and Employee’s State Insurance