Search Results Page
Search Results
1 - 6 of 6 (0.73 seconds)The Code of Civil Procedure, 1908
The Income Tax Act, 1961
Checkmate Services Pvt. Ltd.,, ... vs The Addl. Cit, Range-1,, Baroda on 31 January, 2023
5. We have heard the rival contentions and carefully perused the material available on
record. We note that since the issue raised in the grounds taken by the assessee has been
adjudicated by the recent verdict of the Hon'ble Supreme Court in Chekmate Services Pvt.
Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) dated 12.10.2022 wherein it has been held
that "deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards
employees' contribution to PF cannot be claimed when deposited within the due date of
filing of return even when read with Section 43B of the Income-tax Act,1961." Relevant
extract of the said judgment is reproduced as under:
Section 36 in The Code of Civil Procedure, 1908 [Entire Act]
Section 2 in The Income Tax Act, 1961 [Entire Act]
1