2023 (2) TMI 1329

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....DIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of Ld. CIT(A), National Faceless Appeal Centre ("NFAC"), Delhi dated 22.09.2021 arising from intimation dated 16.10.2019 passed u/s 143(1) of the Income Tax Act, 1961 ("the Act") concerning assessment year 2018-19. 2. As per grounds of appeal, the assessee has challenged the disallowance of employees con....

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....by the judgement rendered in the case of Checkmate Services (P.) Ltd. vs CIT (2022) 143 taxmann.com 178 (SC). Ld. Sr. DR for the Revenue thus submitted that even for Assessment Years prior to Assessment Year 2021-22, belated employees contribution are to be reckoned as taxable income of the assessee u/s 2(24)(x) of the Act and the deduction u/s 36(i)(va) of the Act would not be permissible thereon....