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117 orders · Page 2 of 3
The Tribunal held that if employee's contribution to ESI and PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The amendments by the Finance Act, 2021, are prospective and not applicable to the impugned assessment year.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, are prospective and not applicable to the impugned assessment year.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to PF/ESI is deposited before the due date of filing the return of income, it cannot be disallowed under Section 43B read with Section 36(1)(va). The amendments by the Finance Act, 2021, are prospective and not applicable to the impugned assessment year.
The Tribunal held that if the employee's contribution to ESI/PF is deposited before the due date of filing the return of income, no disallowance can be made under Section 36(1)(va) or Section 43B of the Act. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that where employee's contribution to ESI/PF is deposited before the due date of filing the return of income, no disallowance can be made under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, are prospective and not applicable to the impugned assessment year.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, no disallowance can be made under Section 36(1)(va) or Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that since the employee's contribution was deposited before the due date of filing the return of income, no disallowance can be made under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, was held to be prospective.
The Tribunal held that while a newly registered trust can apply for registration based on its proposed activities, an older entity that has not undertaken any activities for a long time requires closer scrutiny. The CIT(E) needs to examine the genuineness of proposed activities and compliance with laws.
The Tribunal held that if employee's contribution to PF/ESI is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) or Section 43B of the Income Tax Act. The recent amendment to Section 36(1)(va) is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the impugned assessment year.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, were held to be prospective.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, no disallowance can be made under Section 36(1)(va) or Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the impugned assessment year.
The Tribunal noted that the assessee's dispute settlement petition under the Vivad Se Vishwas Scheme was accepted. The Revenue did not object to the withdrawal of the appeal.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI and PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The amendment by the Finance Act, 2021, is prospective and not applicable to the impugned assessment year.
The Tribunal held that if employee's contribution to ESI and PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to PF/ESI is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if the employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The recent amendment by the Finance Act, 2021, is prospective and not applicable to the impugned assessment year.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if the employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 43B read with Section 36(1)(va) of the Act. The amendment by the Finance Act, 2021, is prospective and not applicable to the impugned assessment year.
The Tribunal held that where employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is applicable prospectively from AY 2021-22 onwards.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution towards ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The amendments by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contributions to ESI and PF are deposited before the due date of filing the return of income, no disallowance can be made under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contributions to ESI/PF are deposited before the due date of filing the return of income, no disallowance can be made under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI and PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that where employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The recent amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that where employee's contribution to ESI and PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee contributions to PF/ESI are deposited before the due date of filing the return of income, no disallowance can be made under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI and PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B of the Act. The amendment by the Finance Act, 2021, is prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed. The amendments made by the Finance Act, 2021, are prospective and not applicable to the impugned assessment year.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments made by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that if employee's contribution to ESI/PF is deposited before the due date of filing the return of income, it cannot be disallowed under Section 36(1)(va) read with Section 43B. The amendments by the Finance Act, 2021, are prospective and not applicable to the assessment year in question.
The Tribunal held that the assessee had provided sufficient evidence for the investment in the new house construction, including a construction agreement, affidavit, valuation report, and photographs. The Tribunal allowed the full deduction of Rs. 6,11,250/- under Section 54 of the Act.
The Tribunal held that the assessee had provided sufficient evidence for the investment in the new house construction, including a construction agreement, affidavit, valuation report, and photographs. The Tribunal allowed the full deduction of Rs. 6,11,250/- under Section 54 of the Act.