SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR
In the result, appeal filed by the assessee for the assessment year
ITA 179/NAG/2022[2014-15]Status: DisposedITAT Nagpur24 Jun 2024AY 2014-15
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 14A
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
