M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR
In the result, all the three appeals of the assessee in ITA No
ITA 94/JPR/2023[2017-18]Status: DisposedITAT Jaipur03 May 2023AY 2017-18
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. RuniPal, Addl. CIT-DR
Section 2Section 28Section 36(1)Section 36(1)(va)Section 43B
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 two amounts – the employer’s liability is to be paid out of its income whereas the second is deemed an income, by definition, since
