ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.

Accordingly, appeal of Revenue is dismissed

Bench: B.VEERAPPA,VINEET KOTHARI

disallowance on that account of and therefore, the order passed by the Tribunal is not a speaking order and same is liable to be set-aside. He further contended that the CIT (Appeals) was not justified in holding that when a separate invoice is raised, no deduction is permissible under Section 194C of the Act. Therefore, he prayed to allow

THE PR COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S BIESSE MANUFACTURING COMPANY PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

section 36(1)(va) for the Act on account of belated remittance of employees contribution to PF and ESI even when the assessing authority rightly rejected the said claim as the assessee hand not deposited the said amount collected from employee’s into Date of Judgment 05-07-2018, ITA No.1085/2017 The Pr. Commissioner of Income Tax & another Vs. M/s.Biesse

THE COMMISSIONER vs. M/S KHODAY INDIA PVT LTD

Bench: S.SUJATHA,VINEET SARAN

disallowance made on account of payment of employees contribution to ESI and PF made by the assessee company beyond the due date? 3 iii. Whether the Tribunal was correct in giving relief to the assessee without appreciating that the amounts are income in the hands of the assessee in terms of Section 2(24)(x) read with Section 36(1

M/S MAHENDRA APPLIANCES vs. THE STATE OF KARNATAKA

Bench: K.GOVINDARAJULU,D.V.SHYLENDRA KUMAR

1 2 200 e Ni g the t IX Ii lie a Ic fo 200 3 2. The assessee was filing monthly returns as per the provisions of section 35111 of the Act and the Rules and had all been accepted as such. 3. It appears there was a search of the premises and the examination of the accounts books