2022-TIOL-1542-ITAT-KOL
Exim Scrips Dealers Pvt Ltd Vs ITO
Whether when any case is selected for scrutiny for specific reasons, then AO must put in extra efforts and make deeper enquiry on such reasons and merely recording submission by assessee is not enough - YES : ITAT
- Assessee's appeal dismissed: KOLKATA ITAT
2022-TIOL-1541-ITAT-PUNE
Datwayler Pharma Packaging India Pvt Ltd Vs DCIT
Whether assessee as employer is duty bound to deposit employees' contribution to provident fund within due date as mentioned in respective Statutes to avoid disallowance u/s 43B of Act - YES : ITAT
- Assessee's appeal dismissed: PUNE ITAT
2022-TIOL-1540-ITAT-BANG
Chase Security Vs ITO
Whether employee's contribution is linked to payment before due dates specified in respective Acts and employer's contribution is linked to payment before prescribed due date for filing of return u/s 139(1) of Act - YES : ITAT Whether assessee as employer is duty bound to deposit employees' contribution to provident fund within due date as mentioned in respective Statutes to avoid disallowance u/s 43B of Act - YES : ITAT
- Assessee's appeal dismissed: BANGALORE ITAT
2022-TIOL-1539-ITAT-AHM
Gujarat Mineral Development Corporation Ltd Vs DCIT
Whether observation of the CIT (A) that the Mining Closure Funds is not in the nature of tax, duty, cess, fee, etc. as per Section 43B, is justifiable- YES: ITAT
- Assessee's appeal partly allowed: AHMEDABAD ITAT
