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Section 1545 Section 143(1)5 Section 36(1)(va)4 Section 2503 Deduction2

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21

For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT

Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B

disallow Rs.2,25,91,254/- u/s. 36(1)(va) r.w.s. 2(24)(x) of the Act. The impugned amount represented delayed payment of employees' contribution towards PF and another amount of Rs.20,78,087/- u/s. 40(a)(i) of the Act. it needs to be mentioned that the second amount is not under challenge before the ITAT. 1.2. Aggrieved with

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA