VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU
The appeal of the assessee is dismissed
ITA 155/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20
Bench: Shri S.S.Godara & Dr. Dipak P. Ripote
53. The distinction between an employer’s contribution which is its primary liability under law - in terms of Section 36(1)(iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The former forms part of the employers’
income, and the later retains its character as an income (albeit
