2022-TIOL-112-ITAT-CHD

Shakti Apifoods Pvt Ltd Vs Assessing Officer

Whether employees' contribution paid by employer before due date of filing of return u/s 139(1) is allowable deduction - YES: ITAT

Whether when provision for gratuity was not debited in P&L A/c and was disallowed by assessee itself without claiming it while filing of return, then its disallowance by CPC will result in double taxation - YES: ITAT

- Assessee's appeal allowed: CHANDIGARH ITAT

2022-TIOL-111-ITAT-CHD

Reeford Ventures Pvt Ltd Vs DCIT

Whether employees' contribution paid by employer before due date of filing of return u/s 139(1) is allowable deduction - YES: ITAT

- Assessee's appeal allowed: CHANDIGARH ITAT

2022-TIOL-110-ITAT-DEL

ACIT Vs NS Software

Whether in absence of any compelling changed circumstances, consistent view taken in assessee's own case for earlier years are not be disturbed - YES: ITAT

- Revenue's appeal dismissed: DELHI ITAT