2024 (3) TMI 1400

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....his appeal filed by the assessee is directed against the order dated 18/12/2023 passed by the learned CIT (A)- Bengaluru relating to A.Y.2019-20. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the learned CIT (A) in sustaining the disallowance made by the CPC Bengaluru u/s 143(1) towards delayed remittance of Employees contribution to P....

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....e held that since the amounts were received from the Employees are deemed as income of the assessee u/s 2(24)(x) of the I.T. Act and since the same has not been deposited within the due date prescribed under the said Acts, therefore, the same is not deductible u/s 36(1)(va) of the I.T. Act. Accordingly, the appeal filed by the assessee was dismissed. 5. Aggrieved with such order of the learned CI....