GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (4) TMI 623 - GUJARAT HIGH COURT

2015 (4) TMI 623 - GUJARAT HIGH COURT - TMI - Payment made to PF & ESI - Whether the Appellate Tribunal was right in law and on facts in not appreciating the deduction of PF & ESI collected from employees can be allowed under Section 36(1)(va) if the payment was made within due date prescribed under the relevant Acts and the provisions of Section 43B are not applicable? - Held that:- Order passed by the learned tribunal is hereby quashed and set aside and the mater is remitted back to the file o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

towards the employers contribution and employees contribution and is also required to consider factually, whether the employees contribution was made within the grace period or not? - Decided in favour of revenue for statistical purposes. - TAX APPEAL NO. 503 of 2007 - Dated:- 24-3-2015 - M.R. SHAH AND S.H.VORA, JJ. FOR THE APPELLANT : MR NITIN K MEHTA, ADVOCATE FOR THE OPPONENT : MRS SWATI SOPARKAR, ADVOCATE JUDGMENT : (PER : HONOURABLE MR.JUSTICE M.R. SHAH) (1.0) Feeling aggrieved and dissati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ctual payment during the relevant previous year? (B) Whether the Appellate Tribunal was right in law and on facts in not appreciating the deduction of PF & ESI collected from employees can be allowed under Section 36(1)(va) if the payment was made within due date prescribed under the relevant Acts and the provisions of Section 43B are not applicable? (2.0) Today, when the present Tax Appeal is taken up for final hearing, Shri Nitin Mehta, learned advocate appearing on behalf of the revenue h .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

poration (Supra) and one another decision of the Division Bench of this Court in the case of The Commissioner of Income Tax, Valsad Vs. Amoli Organics (P) Ltd rendered in Tax Appeal No.36/2008, the matter will have to be remanded to the Assessing Officer to decide the issue afresh in light of the observations made by the Division Bench of this Court in the case of Gujarat State Road Transport Corporation (Supra) and Amoli Organics (P) Ltd (Supra) as still the Assessing Officer is required to bif .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version