professional tax – Digest of case laws

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Applicability of 36(1)(va)

Whether remittance by employer of employees' contribution towards professional tax falls within the ambit of section 36(1)(va)?

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Recent Posts

Xiaomi Technology India Pvt. Ltd. v. Dy. CIT (2023) 451 ITR 58 / 330 ITR 113 / 221 DTR 225 (Karn.)(HC)
Rajinder Kumar v. State. (2023) 451 ITR 338 (Delhi)(HC)
PCIT v. Rishikesh Buildcon Pvt. Ltd. (2023)451 ITR 108 (Delhi)(HC) PCIT v. Rishikesh Properties Pvt. Ltd. (2023) 451 ITR 108 (Delhi)(HC) PCIT v. Rupa Promoters Pvt. Ltd. (2023) 451 ITR 108 (Delhi)(HC)
PCIT v. Bechtel India Pvt. Ltd. (2023) 451 ITR 208 / 330 CTR 400 (Delhi)(HC) Editorial: Order in Bechtel India Pvt. Ltd. v. Add CIT (2021) 86 ITR 544 (Delhi)(Trib), affirmed.
Sark Cable Pvt. Ltd. v. ITO (2023) 451 ITR 167 (Ker.)(HC)

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