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Section 36(1)(va)6 Section 234B4 Section 234C4 Section 43B4 Section 143(1)2 Section 372 Section 23A2 Section 44A2 TDS2 Disallowance

SHALIMAR FABRICATORS PVT LTD,KOLKATA vs. ITO, WARD 6(1), KOLKATA

In the result, assessee’s appeal for AY 2017-18 is allowed and the appeal for AY 2018-19 is partly allowed

ITA 386/KOL/2021[2017-18]Status: DisposedITAT Kolkata03 Mar 2022AY 2017-18

Bench: Sri Aby T. Varkey & Sri Manish Borad)

Section 139(1)Section 143(1)Section 234BSection 234CSection 23ASection 36(1)(va)Section 37Section 43BSection 44A

Section 43B in respect of belated payment of employees’ contribution. In order to test whether the amendment brought in later is retrospective or not one has to apply the test as laid by the Hon’ble Supreme Court in the case of M/s Snowtex Investment Ltd. (supra) wherein the Hon’ble Supreme court took note of the law laid down