“Section 37(1)(va)”

Section References (mined)Section 37Section 37(1)(va)3 judgments

DY. COMMISSIONER OF INCOME TAX CIRCLE-12, PUNE, PUNE vs. YANTRIK ENGINEERING PRIVATE LIMITED, PUNE

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 1283/PUN/2023[2020-21]Status: DisposedITAT Pune11 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1283/Pun/2023 Assessment Year : 2020-21

For Respondent: Appellant by Shri Amit Bobde

Section 143(2)Section 143(3)Section 36(1)(va)Section 37Section 37(1)(va)Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

OSI SYSTEMS PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE 5(1), HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 451/HYD/2023[2021-22]Status: DisposedITAT Hyderabad22 Mar 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Shri K. Narasimha Chary

For Appellant: Shri Ravi Bharadwaj, ARFor Respondent: Shri Shakeer Ahamed, DR

Section 143(1)Section 37(1)(va)

taxmann.com 178 (SC) on the premise that the contribution towards PF and ESI was remitted beyond the due date mentioned in section 37(1)(va) of the Act, insofar as that issue is concerned, and brushed aside the contention of the assessee on the input tax credit of GST stating

ASHISH VAID,MUMBAI vs. ITO 3(1) (1) , MUMBAI

In the result, ground no. 1 of the appeal is allowed

ITA 2140/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 Jun 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am National Faceless Appeal Ashish Vaid Centre (Nfac), 115, Maker Chambers Iii, Delhi Nariman Point, Vs. Ito 3(1)(1)Aayakar Bhavan, Mumbai-400 021 M.G. Road, Mumbai-400 020 (Respondent) (Appellant) Pan No.Aacpv7792A Assessee By : Shri Fenil Bhatt, Ar Revenue By : Shri Mehul Jain, Sr. Ar Date Of Hearing: 02.06.2022 Date Of Pronouncement : 27.06.2022

For Appellant: Shri Fenil Bhatt, ARFor Respondent: Shri Mehul Jain, Sr. AR

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

earlier years but strangely the NFAC dismissed the appeal of the assessee holding that it is a case of deduction under Section 37(1)(va) of the Act. 09. The learned Departmental Representative supported the order of the lower authorities and submitted that if there is an error