THE INCOME TAX OFFICER, WARD-1,, TENALI vs THE KAKATEEYTA MUTUALLY AIDED THRIFT & CREDIT CO-OPERATIVE SOCIETY LIMITED,, TENALI
ITA 107/VIZ/2022[2017-2018]Status: Disposed30 Aug 2023AY 2017-2018
ARNAV TRAVELS,VISAKHAPATNAM vs INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM
ITA 96/VIZ/2023[2019-20]Status: Disposed17 Aug 2023AY 2019-20Dismissed
The Income Tax Appellate Tribunal (ITAT) dismissed the assessee's appeal, holding that employee contributions to PF and ESI are deductible only if deposited on or before the due dates mandated by the respective PF and ESI Acts. The ITAT relied on the Supreme Court's decision in Checkmate Services Pvt. Ltd., which clarified this legal position, rendering prior conflicting ITAT decisions inapplicable.
THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, VISAKHAPATNAM vs LINTON PROJECTS PRIVATE LIMITED,, VIZIANAGARAM
ITA 119/VIZ/2021[2018-19]Status: Disposed10 Aug 2023AY 2018-19
THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs TIRUMALA STEEL ENTERPRISES,, VISAKHAPATNAM
ITA 73/VIZ/2021[2017-18]Status: Disposed10 Aug 2023AY 2017-18