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11 orders · Page 1 of 1
The Tribunal held that assessment orders issued without a mandatory DIN, and without fulfilling the exceptional circumstances outlined in CBDT Circular No. 19/2019, are invalid and deemed to have never been issued.
The Tribunal held that employee contributions to PF and ESI, if not remitted before the due date prescribed in the respective enactments, cannot be allowed as a deduction. Therefore, the disallowance was upheld.
The Tribunal noted that the assessee had applied to withdraw the appeal and the Revenue did not object. Therefore, the appeal was dismissed as withdrawn.
The Tribunal considered the assessee's application for withdrawal. The Revenue did not object to the withdrawal.
The Tribunal allowed the assessee's application to withdraw the appeal. Therefore, the appeal filed by the assessee was dismissed as withdrawn.
The Tribunal considered the assessee's application to withdraw the appeal. The Revenue did not object to the withdrawal.
The Tribunal held that the Hon'ble Supreme Court in the Checkmate Services Pvt. Ltd. case has ruled that employee contributions to EPF/ESI must be deposited on or before the due date to be eligible for deduction. Therefore, belated payments are not deductible.
The Tribunal noted that the assessee wished to withdraw the appeal and the Revenue had no objection. Therefore, the appeal was dismissed as withdrawn.
The Tribunal noted that the assessee wished to withdraw the appeal. The Revenue did not object to the withdrawal.
The Tribunal held that the Hon'ble Supreme Court in the Checkmate Services Pvt. Ltd. case has ruled that employee contributions to EPF/ESI must be deposited on or before the due date to be eligible for deduction. Therefore, belated payments are not deductible.
The Tribunal decided to remand the case back to the Assessing Officer. This was to allow for a fresh examination and determination of capital gains, considering the sale and purchase of capital assets.