2023 (6) TMI 880

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....ue : Shri Bholaram Devashi, Sr. D.R. ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. CIT(A)-1, Ahmedabad, in proceeding u/s. 250 of the Act vide order dated 27/07/2020 passed for the assessment year 2018-19. 2. The assessee has taken the following grounds of appeal:- "1. On the facts and in the circumstanc....

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.... the time of hearing before us, the counsel for the assessee fairly conceded that the issue is now covered against the assessee by the decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. 143 taxman.com 178 (SC) and therefore the issue may be decided accordingly in the light of the observations made in the aforesaid decision. 4. We observe that the position on this issu....

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....oyer's contribution and amounts retained by assessee from out of employee's income by way of deduction wherein one is liability to be paid by employer and second is deemed income as per section 2(24)(x) which is held in trust by assessee-employer, thus, said marked difference was to be borne while interpreting obligation of assessee-employer under section 43B of the Act. The Hon'ble Su....

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....ve Gowda [2023] 146 taxmann.com 420 (Bangalore - Trib.) the assessee during, financial year 2018-19 (assessment year 2019-20) made payment of employees' contribution to ESI and PF beyond due date specified under relevant Act and claimed deduction of same under section 36(1)(va). The Assessing Officer made disallowance of employees' contribution to ESI and PF while electronically processing....