AYUR GREEN AYURVEDA HOSPITALS PRIVATE LIMITED,MALAPPURAM vs. DCIT, CPC, BENGALURU, BENGALURU
In the result, the assessee’s appeal is dismissed
ITA 565/COCH/2022[2018-2019]Status: DisposedITAT Cochin13 Mar 2024AY 2018-2019
Bench: Shri Sanjay Arora & Dr. S. Seethalakshmiayurgreen Ayurveda Hospsitals Vs Dcit, Private Limited Cpc, Door No. 1/301 Ayurgreen Bengaluru. Ayurveda Hospitals, Kaladi Mlp Edappal, Malappuram-679585. (Appellant) (Respondent) Pan No. Aaica 4294 M
For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 2Section 30Section 36Section 36(1)(va)Section 43B
x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the
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Ayurgreen Ayurveda Hospitals Pvt. Ltd.
two amounts – the employer’s liability
