SABRI CHEMICALS PVT. LTD.,,BARODA vs. THE ACIT, CIRCLE-2(1)(1),, BARODA
In the result, the appeal of the assessee is partly allowed for the statistical purposes
ITA 1019/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad15 Nov 2018AY 2012-13
Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 1019/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Sabri Chemicals Pvt. Ltd., Acit, बनाम/ A/2/236, Gidc, Nandesari, Circle 2(1)(1), Vs. Baroda – 391 340. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 9406 K .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri M. J. Shah, A.R. अपीलाथ" ओर से/ Appellant By : Shri Lalit P. Jain, Sr. D.R. ""यथ" क" ओर से/Respondent By:
For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: 04/10/2018
Section 143(3)Section 28Section 36(1)(va)Section 36(2)
x) of clause (24) of section (2) applies, the assessee shall be entitled to deduction in computing the income referred to in section 28
with respect to such sum credited by the assessee to the employees'
account in the relevant fund or funds on or before the "due date"
mentioned in explanation to section 36(1)(va). Consequently
