Скачать или смотреть WHETHER DUE DATE U/S 36(1)(va) IS TO BE RECKONED FROM MONTH OF REMITTANCE OR ACCRUAL OF SALARY?

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[2023] 107 ITR (Trib) 401 (ITAT[Del])
[BEFORE THE INCOME-TAX APPELLATE TRIBUNAL — DELHI "F" BENCH]

P. P. TELECELL MARKETING P. LTD.
v.
DEPUTY COMMISSIONER OF INCOME-TAX

SAKTIJIT DEY (Vice President) and M. BALAGANESH (Accountant Member)

September 11, 2023.

Playlist: 36(1)(va)

A.Y. 2018-19, Assessee

36: Other deduction

Question: WHETHER DUE DATE U/S 36(1)(VA) IS TO BE RECKONED FROM MONTH OF REMITTANCE OR ACCRUAL OF SALARY?

1. Employee’s contribution to provident fund and employee’s state insurance.

2. Claim of assessee that disallowance ought to have been considering month during which salaries actually disbursed and not month to which salaries relate.

3. Matter restored to A.O. for verification of figures.

4. If employee’s contribution had been remitted within due date from the end of month in which salary disbursed, assessee entitled to relief.

5. CIT(A) confirmed addition of A.O. for late deposit of employee’s contribution to P.F. and E.S.I.

6. The assessee raised additional ground and sought admission thereof.

7. A.O. was directed to examine the decision of Calcutta Tribunal in KANOI PAPER AND INDUSTRIES LTD. v. ASST. CIT [2002] 75 TTJ 448 (Cal) while deciding the issue.

8. The assessee relied on the decision in the case of P. R. PACKAGING SERVICE v. ASST. CIT [2023] 101 ITR (Trib) (S.N.) 8 (Mum).

9. The additional grounds that the adjustment on account of variance ought not to have been based upon a statement made by tax auditor was dismissed.

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Link for some important videos:

1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...

2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...

3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...

4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...

5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...