ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

va), the CIT(A) held that the issue was now conclusively settled by the Supreme Court in Checkmate Services Pvt Ltd (2022), which held that employees’ contribution deposited after the statutory due date is not allowable, even if paid before the due date for filing return. Accordingly, this ground was dismissed. A major issue concerned the assessee’s additional claim

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

va), the CIT(A) held that the issue was now conclusively settled by the Supreme Court in Checkmate Services Pvt Ltd (2022), which held that employees’ contribution deposited after the statutory due date is not allowable, even if paid before the due date for filing return. Accordingly, this ground was dismissed. A major issue concerned the assessee’s additional claim

DCIE CIRCLE-2(1)(1), AHEMDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

va), the CIT(A) held that the issue was now conclusively settled by the Supreme Court in Checkmate Services Pvt Ltd (2022), which held that employees’ contribution deposited after the statutory due date is not allowable, even if paid before the due date for filing return. Accordingly, this ground was dismissed. A major issue concerned the assessee’s additional claim

DCIT, CIRCLE-2(1)(1) AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCE LIMITED SHIVARTH AMBIT, AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

va), the CIT(A) held that the issue was now conclusively settled by the Supreme Court in Checkmate Services Pvt Ltd (2022), which held that employees’ contribution deposited after the statutory due date is not allowable, even if paid before the due date for filing return. Accordingly, this ground was dismissed. A major issue concerned the assessee’s additional claim

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY.CIT, CIRCLE-2(1)(1)), AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

va), the CIT(A) held that the issue was now conclusively settled by the Supreme Court in Checkmate Services Pvt Ltd (2022), which held that employees’ contribution deposited after the statutory due date is not allowable, even if paid before the due date for filing return. Accordingly, this ground was dismissed. A major issue concerned the assessee’s additional claim

DCIT CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT , BODAKDEV AHMEDABAD

Appeal are dismissed

36(1)(va), the CIT(A) held that the issue was now conclusively settled\nby the Supreme Court in Checkmate Services Pvt Ltd (2022), which held that\nemployees' contribution deposited after the statutory due date is not\nallowable, even if paid before the due date for filing return. Accordingly, this\nground was dismissed. A major issue concerned the assessee

ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DEHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1), AHMEDABAD

Appeal are dismissed

36(1)(va), the CIT(A) held that the issue was now conclusively settled\nby the Supreme Court in Checkmate Services Pvt Ltd (2022), which held that\nemployees' contribution deposited after the statutory due date is not\nallowable, even if paid before the due date for filing return. Accordingly, this\nground was dismissed. A major issue concerned the assessee

PARAG DAVE,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: Ms. Suchitra Kamble & Makarand V. Mahadeokarassessment Year 2016-17

36(1) (va) of IT Act, 1961. The appellant may be heard in person before taking any decision in this matter.” 3. The assessee is engaged in the business of soil testing, building material testing and land survey work as well as non-constructive testing work. The assessee filed return of income on 12-08-2016 declaring total income