Social Security,
with effect from 03.05.2021, vide, gazette notification No. 1730(E) dated
30.04.2021.
2. The section 142 of Chapter XIV of the Social Security ... Code, includes the
the beneficiary under this Code or rules,
provisions related to Aadhaar, wherein the
hemes made or framed there under, shall establish
Internal Revenue Code' but excluding the 'accumulated
earning tax', 'the personal holding tax' and 'social security taxes ... accumulated earning tax (Code section 531), the personal
holding company tax (Code section 541) or the social security taxes (Code
sections
which prioritise timely remittance of workers dues to
safeguard their social security.
7. Per contra, the ld.Authorised Representative reiterated the
contentions as made before ... workers dues to safeguard their social security. The deduction claimed
u/s 37 was rightly disallowed by the CPC while processing return filed
Trust vs. ITO(E ) (2021) 125 taxmann.com 75 (Guj HC),
Social Security Scheme of GICEA vs. CIT(E ) (2023) 147 taxmann.com 283
(Gujarat ... courts in a series of decision including Gujarat
High Court in Social Security Scheme of GICEA vs CIT (supra) and in
Association of Indian Panelboard
Trust vs. ITO(E ) (2021) 125 taxmann.com 75 (Guj HC),
Social Security Scheme of GICEA vs. CIT(E ) (2023) 147 taxmann.com 283
(Gujarat ... courts in a series of decision
including Gujarat High Court in Social Security Scheme of GICEA vs CIT
(supra) and in Association of Indian Panelboard
respective stands before us. Learned counsel
submits case law M/s. Social Security Scheme of GICEA vs.
CIT(E ) [2023] 147 taxmann ... various
judicial precedents; more particularly, in case of M/s. Social
Security Scheme of GICEA vs. CIT(E ) (supra) already settle
the issue that such
Trust vs. ITO(E ) (2021) 125 taxmann.com 75 (Guj HC),
Social Security Scheme of GICEA vs. CIT(E ) (2023) 147 taxmann.com 283
(Gujarat ... courts in a series of decision
including Gujarat High Court in Social Security Scheme of GICEA vs CIT
(supra) and in Association of Indian Panelboard
Total Oil India P.Ltd, Mumbai vs Addl Cit Rg 8(3), Mumbai on 9
Shree Dadar Jain Paushadhshala Trust, ... vs Ito (E_ - 1(2), Mumbai on 19 August, 2019
Acit Cir 11(3)(1), Mumbai vs Total Oil India P. Ltd, Mumbai on 10
