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1 - 10 of 20 (0.31 seconds)Section 43B in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
THE FINANCE ACT, 2021
The Finance Act, 2018
Commissioner Of Income Tax, Jaipur - Ii vs State Bank Of Bikaner And Jaipur on 20 September, 2021
In this regard, we may refer to the initial decision of
Hon'ble Rajasthan High Court in case of CIT vs. State Bank of Bikaner &
Jaipur wherein the Hon'ble High Court after extensively examining the
matter and considering the various decisions of the Hon'ble Supreme Court
and various other High Courts has decided the matter in favour of the
assessee. In the said decision, the Hon'ble High Court was pleased to held
as under:
Section 43 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Sh. Vinod Kumar Sharma, E-508(B), ... vs Cpc, Bangalore/ Acit, Circle-1, Kota, ... on 11 March, 2022
11. In the result, the appeal of the assessee is allowed.''
4.8 Respectfully following the order of this Bench in the case of Vinod
Kumar Sharma vs The CPC Bengaluru/ ACIT, Circle-1, Kota (supra), the
disallowance made on account of employees contribution towards PF & ESI
deposited before due date of filing of return of income u/s 139(1) of the Act
amounting to Rs.14,35,742/- is deleted.
Commissioner Of Income Tax vs Hemla Embroidery Mills (P) Ltd. on 2 August, 2007
Similar view has also been taken by the Hon'ble
Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills
(P) Ltd (supra) and Indian Geotechnical Services (supra).