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M/S. Deepak Industries Ltd., Kolkata vs Dcit, Circle-6(1), Kolkata, Kolkata on 9 January, 2024 cites

Checkmate Services Pvt. Ltd.,, ... vs The Addl. Cit, Range-1,, Baroda on 31 January, 2023

relating to above grounds are taken by the assessee have come to rest 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."
Income Tax Appellate Tribunal - Ahmedabad Cites 19 - Cited by 323 - Full Document

Dcit, Circle - 6(1), , Kolkata vs M/S. Birla Corporation Ltd., Kolkata on 7 February, 2023

14. In the appellate proceedings the Ld. CIT(A) allowed the appeal by referring to the provision of Section 32(1) of the Act and also to the Finance Act, 2015 inserting proviso to Section 32(1)( iia). The Ld. CIT(A) also referred to the decision of Coordinate bench in the case of M/s Birla Corporation Ltd. vs. DCIT reported in [2015] 55 taxmann.com 33 (Kolkata-Trib) while allowing the appeal of the assessee wherein the similar issue has been decided in favour of the assessee.
Income Tax Appellate Tribunal - Kolkata Cites 70 - Cited by 2 - Full Document
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