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1 - 4 of 4 (0.18 seconds)Checkmate Services P Ltd vs Commissioner Of Income Tax-I on 12 October, 2022
3. The Revenue has moved the instant Miscellaneous
Application urging that the view taken by the Hon‟ble
Himachal Pradesh High Court in Nipso polyfabriks Ltd. has
since been overruled by the Hon‟ble Supreme Court in
Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448
ITR 518 (SC), holding that the deduction of the Employees‟
share can be allowed u/s.36(1)(va) only if it is deposited before
the time limit under the respective statutes and not by the due
date u/s.139(1) of the Act. It was, thus, urged by the ld. DR that
the order earlier passed by the Tribunal granting the deduction,
required rectification. No serious objection was taken by the ld.
AR to the grievance of the Revenue.
Article 141 in Constitution of India [Constitution]
The Code of Civil Procedure, 1908
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