ACIT, NEW DELHI vs. M/S. VRV FOODS LTD., NOIDA
ITA 4456/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Dec 2019AY 2011-12
Bench: Shri R.K. Panda & Shri Kuldip Singh
For Appellant: Shri Mukesh Aggarwal, FCAFor Respondent: Shri S.S. Rana, CIT DR
Section 143Section 14ASection 36(1)(iii)
…he employees account in the relevant fund under any act or rule or order or notification thereunder. Identical issue has been decided by the coordinate Bench of the Tribunal in case cited as Eagle Trans Shipping & Logistics (India)(P.) Ltd. vs. ACIT (2019) 178 ITD 849 against the assessee by returning following findings :- “9. When we examine the issue in controversy in the light of the provisions contained u/s 36(1)(va) of the Act, it is apparently clear that the assessee would be entitled for deductions qua the sum received from any office employee to which provisions under sub-section (x) of clause (24) o…