Home › Income-Tax Act › Flying Fabrication v. DCIT (2022) 192 ITD 638 (Delhi)(Trib.)/Bizviz Technologies Ltd. v. DCIT (2022) 193 ITD 129 (Bang) (Trib.)/Eskay Heat Transfers (P.) Ltd. v. ACIT (2022) 193 ITD 97 (Bang) (Trib.)/Empower Guarding Services (P.) Ltd. v. ACIT (2022) 193 ITD 234 (Bang) (Trib)/Bromide Chemical Industries. v. DCIT ( 2022) 193 ITD 325 (SMC) (Jabalpur) (Trib.)/Megneil tech (P) Ltd. v. CIT (2022) 193 ITD 314 (Bang) (Trib)Megneil tech (P) Ltd. v. CIT (2022) 193 ITD 314 (Bang) (Trib)/Adyar Ananda Bhavan Sweets India (P.) Ltd. v. ACIT (2022) 193 ITD 460 / 215 TTJ 1013/ 209 DTR 345 (Chennai) (Trib.)/ Shakultala Agarbathi Company v. DCIT (2022) 216 TTJ 49 (UO) (Bang.)(Trib.) Kunamneni Technologies (P.) Ltd. ACIT (2022) 193 ITD 412 (Bang) (Trib.)/Srinivas Achar Mohankumar. v. ITO (2022) 193 ITD 427 (Bang)/Vishal Enterprises v. Dy. CIT (2022)94 ITR 27 (SN)(Bang)( Trib) (Trib.) Srinivas Achar Mohankumar. v. ITO (2022) 193 ITD 427 (Bang) (Trib.)/Prakash Pai Kochikar. v. ACIT (2022] 193 ITD 569 (Bang) (Trib.)/Volantis Technologies (P.) Ltd. v. DCIT (2022) 193 ITD 543 (SMC)) (Bang) (Trib.)/Anusha Techno Ventures. v. ACIT (2022) 193 ITD 658 (SMC) (Bang) (Trib.)Anusha Techno Ventures. v. ACIT (2022) 193 ITD 658 (SMC) (Bang) (Trib.)/Moona Dewan. v. ACIT (2022) 194 ITD 281 (Jaipur) (Trib.)/B. R. S. Precision Manufacturing (P.) Ltd. v. DCIT (2022) 193 ITD 641 (SMC) (Bang) ( Trib.)/Vidhi Clothing Company. v. DCIT (2022) 193 ITD 645 (Bang) (Trib.)/Haylide Chemicals (P.) Ltd. v. DCIT (2022) 193 ITD 723 (Jabalpur) (Trib)/ Shakti Apifoods (P.) Ltd. v. Assessing Officer (2022) 193 ITD 751 (Chd) ( Trib.)/DCIT v. Godawari Power & Ispat Ltd. (2022) 193 ITD 869 (Raipur) (Trib.)/ Devender Yadav. v. ITD CPC (SMC) (2022) 193 ITD 836 (Delhi) (Trib.)DCIT v. Godawari Power & Ispat Ltd. (2022) 193 ITD 869 (Raipur) (Trib.)/ Devender Yadav. v. ITD CPC (SMC) (2022) 193 ITD 836 (Delhi) (Trib.)/Krishna Enterprises v .ADIT (2022)93 ITR 15 (SN) (SMC) (Bang) ( Trib) /Shand Pipe Industries Pvt Ltd v. Dy .CIT ( 2022 ) 93 ITR 54 (SN) (Bang)( Trib)/TML Business Services Ltd. v. Dy CIT (CPC) (2022)93 ITR 35 (SN)(Mum) ( Trib)/ Marappa Shivakumar v. Dy. CIT (2022)94 ITR 1 (SN)(Bang)( Trib)/Nikhil Mohine v. Dy. CIT (2022)93 ITR 658 / 215 TTJ 86/ 213 DTR 343 (SMC) (Jablpur ) (Trib)

Flying Fabrication v. DCIT (2022) 192 ITD 638 (Delhi)(Trib.)/Bizviz Technologies Ltd. v. DCIT (2022) 193 ITD 129 (Bang) (Trib.)/Eskay Heat Transfers (P.) Ltd. v. ACIT (2022) 193 ITD 97 (Bang) (Trib.)/Empower Guarding Services (P.) Ltd. v. ACIT (2022) 193 ITD 234 (Bang) (Trib)/Bromide Chemical Industries. v. DCIT ( 2022) 193 ITD 325 (SMC) (Jabalpur) (Trib.)/Megneil tech (P) Ltd. v. CIT (2022) 193 ITD 314 (Bang) (Trib)Megneil tech (P) Ltd. v. CIT (2022) 193 ITD 314 (Bang) (Trib)/Adyar Ananda Bhavan Sweets India (P.) Ltd. v. ACIT (2022) 193 ITD 460 / 215 TTJ 1013/ 209 DTR 345 (Chennai) (Trib.)/ Shakultala Agarbathi Company v. DCIT (2022) 216 TTJ 49 (UO) (Bang.)(Trib.) Kunamneni Technologies (P.) Ltd. ACIT (2022) 193 ITD 412 (Bang) (Trib.)/Srinivas Achar Mohankumar. v. ITO (2022) 193 ITD 427 (Bang)/Vishal Enterprises v. Dy. CIT (2022)94 ITR 27 (SN)(Bang)( Trib) (Trib.) Srinivas Achar Mohankumar. v. ITO (2022) 193 ITD 427 (Bang) (Trib.)/Prakash Pai Kochikar. v. ACIT (2022] 193 ITD 569 (Bang) (Trib.)/Volantis Technologies (P.) Ltd. v. DCIT (2022) 193 ITD 543 (SMC)) (Bang) (Trib.)/Anusha Techno Ventures. v. ACIT (2022) 193 ITD 658 (SMC) (Bang) (Trib.)Anusha Techno Ventures. v. ACIT (2022) 193 ITD 658 (SMC) (Bang) (Trib.)/Moona Dewan. v. ACIT (2022) 194 ITD 281 (Jaipur) (Trib.)/B. R. S. Precision Manufacturing (P.) Ltd. v. DCIT (2022) 193 ITD 641 (SMC) (Bang) ( Trib.)/Vidhi Clothing Company. v. DCIT (2022) 193 ITD 645 (Bang) (Trib.)/Haylide Chemicals (P.) Ltd. v. DCIT (2022) 193 ITD 723 (Jabalpur) (Trib)/ Shakti Apifoods (P.) Ltd. v. Assessing Officer (2022) 193 ITD 751 (Chd) ( Trib.)/DCIT v. Godawari Power & Ispat Ltd. (2022) 193 ITD 869 (Raipur) (Trib.)/ Devender Yadav. v. ITD CPC (SMC) (2022) 193 ITD 836 (Delhi) (Trib.)DCIT v. Godawari Power & Ispat Ltd. (2022) 193 ITD 869 (Raipur) (Trib.)/ Devender Yadav. v. ITD CPC (SMC) (2022) 193 ITD 836 (Delhi) (Trib.)/Krishna Enterprises v .ADIT (2022)93 ITR 15 (SN) (SMC) (Bang) ( Trib) /Shand Pipe Industries Pvt Ltd v. Dy .CIT ( 2022 ) 93 ITR 54 (SN) (Bang)( Trib)/TML Business Services Ltd. v. Dy CIT (CPC) (2022)93 ITR 35 (SN)(Mum) ( Trib)/ Marappa Shivakumar v. Dy. CIT (2022)94 ITR 1 (SN)(Bang)( Trib)/Nikhil Mohine v. Dy. CIT (2022)93 ITR 658 / 215 TTJ 86/ 213 DTR 343 (SMC) (Jablpur ) (Trib)

S. 43B : Deductions on actual payment-Employee’s contribution to ESI/PF-Deposited before due date of filing of return-No disallowance can be made-Amendment to section 36(1)(va) brought by Finance Act, 2021 which came into effect from 1-4-2021 as same has no retrospective applicability. [S. 2(24)(x), 36(1)(va), 139(1)]

Assessing Officer disallowed expenditure with respect to employee’s contribution towards PF/ESI on ground that there was delay in deposition of same by assessee as per Explanation to section 36(1)(va). On appeal the Tribunal held that  no disallowance could be made for assessment years prior to assessment year 2021-22 as per amendment to section 36(1)(va) brought by Finance Act, 2021 which came into effect from 1-4-2021 as same has no retrospective applicability. Since employee’s contribution regarding PF and ESI was deposited before due date of filing of return of income under section 139(1), same would be allowable under provision of section 43B of the Act.  (AY. 2018-19, 2019-20)