Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178Supreme Court of India2022#28 most cited

What is Checkmate Services Pvt. Ltd. v. CIT authority for?

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

1,392

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Checkmate Services · Section 36(1)(va) · Section 43B · employees contribution to PF · ESI payment · due date for deposit · Section 143(1) disallowance · delayed payment of PF/ESI · Provident Fund · Employee State Insurance · 448 ITR 518 · 143 Taxmann.com 178

Also reported as

448 ITR 518218 DTR 401

Sections most often in play

Section 36(1)(va)Section 143(1)Section 43BSection 143(3)Section 2(24)(x)Section 139(1)Section 250Section 37(1)
Read the full judgment

Issues it is cited on

section 36(1)(iv)section 143(1)(a)(iv)section 34(1)(iv)section 2(24)(x)employees contribution to pfsection 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43bsection 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

Allied Resource Management Services Aspire Private Limited, Pune vs. Deputy Commissioner of Income-Tax, CPC), Bangalore

ITA 443/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

Mr Harischandra Dharamnath Pandey, Nashik vs. Additional Director of Income Tax (CPC), Bengaluru

ITA 430/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

Mr Harischandra Dharamnath Pandey, Nashik vs. Additional Director of Income Tax (CPC), Bengaluru

ITA 429/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

Clover Infotech P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

ITA 412/PUN/2022[2017-18]Status: DisposedITAT Pune28 Nov 2022AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

Mr Madan Sitaram Karande, Ichalkaranji vs. Assistant Director of Income-Tax, CPC, Bengaluru

ITA 407/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

Hilary Vaz, Pune vs. DCIT, CPC, Bengalore

ITA 402/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

Globeflex Research I P Ltd., Pune vs. Assistant Director of Income-Tax, CPC, Bengaluru

ITA 372/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

Govindsingh Balrajsingh Jadoun, Nashik vs. Assistantdirector of Income-Tax, CPC, Bangalore

ITA 355/PUN/2022[2018-19]Status: DisposedITAT Pune28 Nov 2022AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

Dwarkadhish Sakhar Karkhana Ltd, Nashik vs. Assistant Director of Income Tax, CPC, Bengaluru

ITA 321/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

M/S Kothari Agritech P Ltd, Solapur vs. Assistant Director of Income-Tax, CPC, Bengaluru

ITA 320/PUN/2022[2019-20]Status: DisposedITAT Pune28 Nov 2022AY 2019-20

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliasstt. Assessee’S Departmental Sr

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b) of the Act. 8. Lately, the Hon’ble Supreme Court of India in “Checkmate Services P. Ltd. & Ors. Vs CIT & Ors” reported in 448 ITR 518 has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. By the said judgement, the Hon’ble Lordships have now categorically held that, the contribution by the employees to the relevant funds is the employer’s income u/s 2(24)(x), but…

M/S. Fino Paytech Limited, Mumbia vs. Deputy Commissioner of Income Tax, Circle 9(3)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 5638/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Nov 2022AY 2014-15
For Appellant: NoneFor Respondent: Shri Vivek Perumpura
Section 143(3)Section 36(1)(va)Section 43B

…ses is allowed on payment basis even to an assessee following mercantile system of accounting. This aspect has not been considered/examined by the CIT(A). However, recently, the Hon’ble Supreme Court has, in the case of Checkmate Services Pvt. Ltd. vs. CIT-1: 143 Taxmann.com 178 (SC)/ Civil Appeal No. 833 of 2016, held that the provision of Section 43B of the Act shall not apply to employees’ contribution to PF/ESI, and the due date specified under Section 36(1)(va) of the Act shall apply for determination of deductibility of employees’ contribution to PF/ESI. Accordingly, in view of the aforesaid judgment of the…

Bengal Chemicals & Pharmaceuticals Limited, Kolkata vs. D.C.I.T., Circle - 10(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 477/KOL/2022[2015-2016]Status: DisposedITAT Kolkata24 Nov 2022AY 2015-2016

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri H. V. Bhardwaj, ARFor Respondent: Shri Vijay Kumar, Addl. CIT, Sr. DR
Section 139(1)Section 154Section 2Section 2(24)Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

…1 Bengal Chemicals & Pharmaceuticals Ltd., AY: 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “A” कोलकाता, BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Bengal Chemicals & Deputy Commissioner of Pharmaceuticals Ltd., Income-Tax, Circle-10(1), Vs 6, Ganesh Chandra Avenue, Kolkata. Dalhousie, Kolkata-700013. (PAN: AABCB5107F) (Appellant) (Respondent) Present for: Appellant by : Shri H. V. Bhardwaj, AR Respondent by : Shri Vijay Kumar, Addl. CIT, Sr. DR Date of Hearing : 24.11.2022 Date of Pronouncement : 2…

Mdb Chemicals (I) Privet Limited, Nashik vs. ADIT, CPC, Bangalore/ACIT, Circle 1, Nashik

In the result, the appeals in ITA No

ITA 506/PUN/2022[2019-20]Status: DisposedITAT Pune23 Nov 2022AY 2019-20

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

Section 143(1)Section 36(1)(va)

…treating the employee’s share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer’s income u/s.2(24)(x), but the deduction for the same can be allowed only if…

Amol Manik Pachpute, Pune vs. CPC, Bangaluru, Jurisdictional A.O. Ward-8(3), Pune

In the result, the appeals in ITA No

ITA 498/PUN/2022[2019-20]Status: DisposedITAT Pune23 Nov 2022AY 2019-20

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

Section 143(1)Section 36(1)(va)

…treating the employee’s share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer’s income u/s.2(24)(x), but the deduction for the same can be allowed only if…

Amol Manik Pachpute, Pune vs. CPC, Bangaluru, Juridictional A.O Ward-8(3), Pune

In the result, the appeals in ITA No

ITA 497/PUN/2022[2018-19]Status: DisposedITAT Pune23 Nov 2022AY 2018-19

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

Section 143(1)Section 36(1)(va)

…treating the employee’s share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer’s income u/s.2(24)(x), but the deduction for the same can be allowed only if…

Richfield Fertilisers P Ltd, Nashik vs. CIT(A), NFAC, Delhi

In the result, the appeals in ITA No

ITA 483/PUN/2022[2019-20]Status: DisposedITAT Pune23 Nov 2022AY 2019-20

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

Section 143(1)Section 36(1)(va)

…treating the employee’s share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer’s income u/s.2(24)(x), but the deduction for the same can be allowed only if…

Richfield Fertilisers P Ltd, Nashik vs. CIT(A), NFAC, Delhi

In the result, the appeals in ITA No

ITA 482/PUN/2022[2018-19]Status: DisposedITAT Pune23 Nov 2022AY 2018-19

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

Section 143(1)Section 36(1)(va)

…treating the employee’s share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer’s income u/s.2(24)(x), but the deduction for the same can be allowed only if…

Rajendra Bapu Shinde, Pune vs. Income Tax Office, Ward8(1), Pune

In the result, the appeals in ITA No

ITA 471/PUN/2022[2019-20]Status: DisposedITAT Pune23 Nov 2022AY 2019-20

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

Section 143(1)Section 36(1)(va)

…treating the employee’s share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer’s income u/s.2(24)(x), but the deduction for the same can be allowed only if…

Suhail Masood Shaikh, Pune vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

In the result, the appeals in ITA No

ITA 456/PUN/2022[2018-19]Status: DisposedITAT Pune23 Nov 2022AY 2018-19

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

Section 143(1)Section 36(1)(va)

…treating the employee’s share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer’s income u/s.2(24)(x), but the deduction for the same can be allowed only if…

R R Kapoor Company, Ahmednagar vs. The Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeals in ITA No

ITA 451/PUN/2022[2019-20]Status: DisposedITAT Pune23 Nov 2022AY 2019-20

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi"नधा"रण वष" / Assessment Year : 2018-19 Cemetile Industries Vs. Ito, Ward-14(1), 61, Hadapsar Industrial Estate, Pune Hadapsar, Pune – 411013 Pan : Aaafc8438L Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Itcube Solutions Pvt. Ltd. Vs. Dcit, Circle 7Th Floor, 701/702/703, Godrej 1(1), Pune Castlemaine, Near Ruby Hall, Bund Garden Road, Pune – 411001 Pan : Aabci1951J Appellant Respondent "नधा"रण वष" / Assessment Year : 2018-19 Exfo Electro-Optical Vs. Dcit, Circle Engineering (I) Pvt. Ltd. 1(1), Pune 6Th 604, Floor, Tower S4, Cybercity, Magarpatta, Pune – 411013 Pan : Aabce6929J Appellant Respondent "नधा"रण वष" / Assessment Year : 2019-20 R R Kapoor Company Vs. Adit, Cpc, 11, Prerana Arcade, Opp. Tarakpur Bengaluru Bus Stand, Ahmednagar – 414001 Pan : Aaefr9509B Appellant Respondent

Section 143(1)Section 36(1)(va)

…treating the employee’s share as having the same character as that of the employer’s share, becoming deductible u/s 36(1)(iv) read in the hue of section 43B(b). Recently, the Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) has threadbare considered this issue and drawn a distinction between the parameters for allowing deduction of employer’s share and employees’ share in the relevant funds. It has been held that the contribution by the employees to the relevant funds is the employer’s income u/s.2(24)(x), but the deduction for the same can be allowed only if…