KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

va) of the Act i.e. date by which the concerned assessee was required as an employer to credit employees' contribution to the employees' account in the Provident Fund under the Provident Fund Act and/or in the ESI Fund under the ESI Act. Consequently, all these appeals are allowed and the impugned judgment and orders passed by the tribunal in deleting

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

va) of the Act i.e. date by which the concerned assessee was required as an employer to credit employees' contribution to the employees' account in the Provident Fund under the Provident Fund Act and/or in the ESI Fund under the ESI Act. Consequently, all these appeals are allowed and the impugned judgment and orders passed by the tribunal in deleting

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3),, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

va) of the Act i.e. date by which the concerned assessee was required as an employer to credit employees' contribution to the employees' account in the Provident Fund under the Provident Fund Act and/or in the ESI Fund under the ESI Act. Consequently, all these appeals are allowed and the impugned judgment and orders passed by the tribunal in deleting

THE ACIT, CIRCLE-3,, AHMEDABAD vs. KIFS SECURITIES LIMITED,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

va) of the Act i.e. date by which the concerned assessee was required as an employer to credit employees' contribution to the employees' account in the Provident Fund under the Provident Fund Act and/or in the ESI Fund under the ESI Act. Consequently, all these appeals are allowed and the impugned judgment and orders passed by the tribunal in deleting

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

va) of the Act i.e. date by which the concerned assessee was required as an employer to credit employees' contribution to the employees' account in the Provident Fund under the Provident Fund Act and/or in the ESI Fund under the ESI Act. Consequently, all these appeals are allowed and the impugned judgment and orders passed by the tribunal in deleting

DY.COMMISSIONER OF INCOME TAX CIRCLE-1(3),, AHMEDABAD vs. KIFS PVT.LTD.,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

va) of the Act i.e. date by which the concerned assessee was required as an employer to credit employees' contribution to the employees' account in the Provident Fund under the Provident Fund Act and/or in the ESI Fund under the ESI Act. Consequently, all these appeals are allowed and the impugned judgment and orders passed by the tribunal in deleting

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 36 (1)(va) of the Act. ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 33 Under the provision of PF and ESI Act, the period for making the payment has been specified within 15 days from the end of the month in which salary of the assessee became due. However, there

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 36 (1)(va) of the Act. ITA Nos.722,218&1306/Ahd/2014 & ITA No. 1345/Ahd/2015 A.Ys. 2000-01&2007-08 to 2009-10 33 Under the provision of PF and ESI Act, the period for making the payment has been specified within 15 days from the end of the month in which salary of the assessee became due. However, there

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

va) with respect to employees’ contribution to Provident Fund, the Ld. D.R. submitted that the Hon’ble Gujarat High Court in case of CIT vs. GSRTC, 366 ITR 170 has decided this issue against the assessee. 19. We have heard both the parties and perused all the relevant material available on record. Since the issue is decided against the assessee

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PRIVATE LIMITED, AHMEDABAD

In the result, no question of law arises

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

va) 71,060 Interest Capitalization of WIP 4,88,000 Prior Period Income 1,05,89,848 Interest free advances 4,24,000 Interest free advances to Shri Nilesh Keshavlal Patel 61,677 4. Aggrieved by the order of the Assessing Officer, assessee filed appeal before the Ld. CIT(A) who has given partial relief to the assessee. 5. Aggrieved