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“Section 36(1)(vo)”

Section References (mined)Section 36Section 36(1)(vo)2 judgments

SHRI MAHABIR DYEING AND PRINTING MILLS PVT. LTD,MUMBAI vs. DCIT 4(3) (1) , MUMBAI

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

ITA 1829/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Mahabir Dyeing & Printing V. Dcit – 4(3)(1) Mills Pvt. Ltd., Room No. 649, 6Th Floor Aayakar Bhavan 510/511, Kakad Market, 306 M.K. Road, Mumbai - 400020 Kalbadevi Road, Mumbai - 400002 Pan: Aaacm5098H (Appellant) (Respondent)

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

specifically to ensure that if these receipts were deposited in the EPF/ESI accounts of the employees concerned, they could be treated as deductions. Section 36(1)(vo) was hedged with the condition that the amounts/receipts had to be deposited by the employer, with the EPF/ESI, on or before ... relation to the employer's contribution (Le., section 36(1)(iv)). [Para 32].  The significance of this is that Parliament treated contributions under section 36(1)(vo) differently from those under section 36(1)(iv). The latter (hereinafter, "employers' contribution") is described as "sum paid by the assessee

ANIBRAIN DIGITAL TECHNOLOGIES PVT LTD,,PUNE vs. DY COMM OF INCOME TAX, CPC, INCOME TAX DEP., BANGALORE

In the result, appeal of the Assesses is partly allowed

ITA 198/MUM/2023[2018-19]Status: DisposedITAT Mumbai10 May 2023AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleanibrain Digital Technologies V. Dcit Private Limited Centralized Processing Centre B1, 4Th Floor, Cerebrum It Park Income-Tax Department Kalyani Nagar, Pune- 411014 Bangalore- Pan: Aafca6342K (Appellant) (Respondent) Assessee Represented By : Shri Praveen Jain Department Represented By : Shri Manoj Kumar Sinha

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

specifically to ensure that if these receipts were deposited in the EPF/ESI accounts of the employees concerned, they could be treated as deductions. Section 36(1)(vo) was hedged with the condition that the amounts/receipts had to be deposited by the employer, with the EPF/ESI, on or before ... relation to the employer's contribution (Le., section 36(1)(iv)). [Para 32].  The significance of this is that Parliament treated contributions under section 36(1)(vo) differently from those under section 36(1)(iv). The latter (hereinafter, "employers' contribution") is described as "sum paid by the assessee