DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI

In the result, grounds of appeal raised by Revenue in the present appeal found to be squarely covered in favour of the assessee and thus the same are rejected

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.100/Rpr/2018 िनधा"रण वष" /Assessment Year: 2013-14 V. The Dcit-1(1) Shri Sandeep Surendran Bhilai Nair, Prop. M/S. Vasava Engineering Construction, 113-Friends Arcade, Shastri Nagar, Supela, Bhilai [Pan: Aczpn 2865 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Makarand M. Joshi & Shri Aniruddha Kavimandan, Cas ""थ" की ओर से /Respondent By Shri Satya Prakash Sharma, : Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing 22.08.2023 : घोषणा क" तार"ख /Date Of Pronouncement : 14.09.2023

disallowed in terms of Section 43B of the Act. Learned AR of the assessee submitted that such contention of the Department cannot be acceded to since the decision of Hon’ble Apex Court was pertaining to employee’s contribution towards PF/ESI and the same ratio cannot be applied in case of service tax liability. 9. Learned AR also relied upon