Unifac Management Services (India) P. Ltd. v. DCIT

100 Taxmann.com 244High Court2018#859 most cited

What is Unifac Management Services (India) P. Ltd. v. DCIT authority for?

The scope of Section 43B and Section 36(1)(va) are different; therefore, these provisions cannot be read together for determining the deduction of belatedly paid employee contributions. To assess the allowability of such a deduction, only Section 36(1)(va) read with Section 2(24)(x) applies.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2022.

Also referred to as

Unifac Management Services v. DCIT · Section 43B · Section 36(1)(va) · Section 2(24)(x) · employee contribution deduction · belated payment · PF ESI · due date payment · scope of 43B and 36(1)(va)

Issues it is cited on

section 2(c)section 2(24)(x)section 36(1)(va)section 43bsection 2(24)section 36(1)section 43section 36section 139(1)section 139section 143(1)section 13

Judgments citing Unifac Management Services (India) P. Ltd. v. DCIT

Shri Natesan Muthu, Chennai vs. DCIT, CPC, Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 2721/CHNY/2019[2018-19]Status: DisposedITAT Chennai12 Dec 2019AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.2721/Chny/2019. "नधा"रण वष" /Assessment Year : 2018-2019. Vs. The Deputy Commissioner Of Shri. Natesan Muthu, 23, Sidco Industrial Estate, Income Tax, Ambattur Cpc, Bangalore Chennai 600 098. [Pan Aaipm 4020E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Karunakaran, AdvocateFor Respondent: Shri. J. Pavithran Kumar, JCIT
Section 143(1)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.2721/CHNY/2019. "नधा"रण वष" /Assessment year : 2018-2019. Vs. The Deputy Commissioner of Shri. Natesan Muthu, 23, SIDCO Industrial Estate, Income Tax, Ambattur CPC, Bangalore Chennai 600 098. [PAN AAIPM 4020E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. M. Karunakaran, Advocate ""यथ" क" ओर स…