“Section 141(1)(a)(iv)”

Section References (mined)Section 141Section 141(1)(a)(iv)4 judgments

GENESYS INTERNATIONAL CORPORATION LIMITED,MUMBAI vs. DCIT CPC BANGALORE, BANGALOE

In the result, appeal filed by the assessee is partly allowed\nfor statistical purposes in above terms

ITA 634/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Section 10ASection 143(1)Section 143(3)Section 250Section 36(1)(va)Section 43B

nchallenge the orders made by the Assessing Officer, CIT (Appeals) and the ITAT,\ndisallowing an adjustment under section 141(1)(a)(iv) read with section 36 (1)(va)\nof the IT Act in respect of delayed remittance of employees' contributions to\nEmployee State Insurance (ESI) and Provident Fund ... departed from.\n8. Checkmate Services (P) Ltd. (Supra)holds that the deductions can be claimed\nor adjustments can be made under section 141(1)(a)(iv), read with section\n36(1)(va) only when the employer deposits the contributions in the employees\naccounts on or before the due date prescribed

NEERAJ DADHICH,JAIPUR vs. ADIT, CPC, BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 1142/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Oct 2024AY 2018-19

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Sh. Gautam Singh Choudhary,JCIT-DR

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

departed from 8. Checkmate Services (P) Ltd. (supra) holds that the deductions can be claimed or adjustments can be made under section 141(1)(a)(iv) read with section 36(1)(va) only when the employer deposits the contributions in the employees accounts on or before the due date prescribed

BERNHARD SCHULTE SHIP MANAGEMENT (INDIA) PRIVATE LIMITED,POWAI vs. ACIT, MUMBAI

ITA 1497/MUM/2024[2023-2024]Status: DisposedITAT Mumbai11 Sept 2024AY 2023-2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Puthur Ramachandran VijayaraghavanFor Respondent: Shri Ashok Kumar Ambastha

Section 143(1)Section 143(1)(a)Section 143(3)Section 234BSection 43B

departed from 8. Checkmate Services (P.) Ltd (Supra)holds that the deductions can be claimed or adjustments can be made under section 141(1)(a)(iv), read with section 36(1)(va) only when the employer deposits the contributions in the employees accounts on or before the due date prescribed

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

could be departed from.\n8.Checkmate Services (P.) Ltd. (Supra)holds that the deductions can\nbe claimed or adjustments can be made under section 141(1)(a)(iv), read\nwith section 36(1) (va) only when the employer deposits the\ncontributions in the employees' accounts on or before the due date