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 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 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

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 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

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES 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

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

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

36(1)(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

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

36(1)(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 DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

36(1)(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 DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

36(1)(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

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

36(1)(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 DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

36(1)(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

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

36(1)(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 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

36(1)(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

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

36(1)(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

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

In the result, appeal of the Revenue is partly allowed and appeal of the assessee is partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

36(1)(va) r.w. 2(24)(x) in this regard for the employees contribution vis-a-vis 'employees contribution' covered by u/s. 43B of the Act. (5) The Id. CIT(A) earned in confirming 25% of disallowance of total bogus expenditure (Rs.1,69,92,471/-) and deleting balance 75%, when he himself agreed fully with the AO that the assessee

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

In the result, appeal of the Revenue is partly allowed and appeal of the assessee is partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

36(1)(va) r.w. 2(24)(x) in this regard for the employees contribution vis-a-vis 'employees contribution' covered by u/s. 43B of the Act. (5) The Id. CIT(A) earned in confirming 25% of disallowance of total bogus expenditure (Rs.1,69,92,471/-) and deleting balance 75%, when he himself agreed fully with the AO that the assessee