DOLCAS BOTANOSYS PVT. LTD. BIKANER,BIKANER vs. ADIT, CPC, BANGLORE/ACIT, C-1 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

NIRMAL KUMAR BARDIYA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

AJEET SINGH,JAIPUR vs. ITO WD 6(1), JAIPUR

In the result, the appeal of the assessees is allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

AMBA TECH ENGINEERING,JAIPUR vs. ITO, BHIWADI

In the result, the appeal of the assessees is allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

AMIT SINGH,BHIWADI (ALWAR) vs. DCIT, CPC- BENGALURU, CPC- BENGALURU

In the result, the appeal of the assessees is allowed

17-12-2015 , issued in consequence of amendment made td section 43B, to inform settled position that if assessee deposits contribution before due date for furnishing return, no disallowance can be made under section 43B, specifically excludes extension of such scope to employee's contribution governed by section 36(1)(va

TRANSINDIA NONWOVENS PVT. LTD.,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessees is allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

GROUP ZERO,JAIPUR vs. INCOME TAX OFFICER WARD 6(2), JAIPUR , JAIPUR

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

DEVI SHANKER,JAIPUR, RAJASTHAN vs. DCIT, CPC, BANGALORE, BANGALORE, KARNATAKA

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

KARNI KEHAR SECURITY CO-OPERATIVE SOCIETY LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1, JAIPUR

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

THE EARTH HOUSE RESORTS LLP, JAIPUR,JAIPUR vs. ITO, WD-2(3), JAIPUR

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR RAJASTHAN vs. ADIT, CPC, BENGALURU/ DCIT, CR.1 JAIPUR, BENGALURU, KARNATAKA

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. ADIT,CPC,BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

RMC GEMS INDIA LTD,JAIPUR vs. ADIT, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

disallowed under section 43B read with section 36(1)(va) of the Act. 17. We further note that though the ld. CIT(A) has not disputed

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

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

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

In the result, all the three appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

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