“Section 30(1)(va)”

Section References (mined)Section 30Section 30(1)(va)2 judgments

ORIENT FASHION EXPORTS (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-19(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 2240/DEL/2024[2022-23]Status: DisposedITAT Delhi10 Dec 2024AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshorient Fashion Exports Vs. Addl/ Jcit(A), (India) Pvt. Ltd, Udaipur E-45/14, Okhla Industrial Area, Phase-Ii, New Delhi (Appellant) (Respondent) Pan: Aaaco4581F Assessee By : Ms. Gargi Sethi, Adv Revenue By: Shri Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing 04/12/2024 Date Of Pronouncement 10/12/2024

For Appellant: Ms. Gargi Sethi, AdvFor Respondent: Shri Akhilesh Kumar Yadav, Sr. DR

Section 143(1)Section 143(3)Section 2(24)(x)Section 30(1)(va)Section 36(1)Section 36(1)(va)

disallowance of Ra61,87,277 vide Order de 17.01.2004 on account of delayed deposit of employee'a contribution of PF under assнов 20244) Section 30(1)(va) of the Income tax Act, 1961 ("the Act) Orient Fashion Exports (India) Pvt. Ltd 1.1 That on facts and circumstances of the case

EQUINOX LABS PRIVATE LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, the appeal filed by the assessee is allowed partly

ITA 2340/MUM/2022[2020-21]Status: DisposedITAT Mumbai29 Dec 2022AY 2020-21

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2020-21 Equinox Labs Pvt. Ltd, Commissioner Of Income-Tax 224, Plot-3/3A, Unique Indu (Appeals), Strial Estate, Swatantra Veer Vs. Room No. 245-A, North Block, Sawarkar Marg, Prabhadevi, New Delhi-110 001. Mumbai-400025. Pan No. Aaece 7062 P Appellant Respondent : Assessee By Mr. Kishor Chaudhari, Ar Revenue By : Mr. Ashish Heliwal, Dr : Date Of Hearing 14/11/2022 : Date Of Pronouncement 29/12/2022

For Respondent: Assessee by Mr. Kishor Chaudhari, AR

Section 139Section 154Section 30(1)(va)Section 43

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI OM PRAKASH