{"id":36655,"date":"2023-09-01T18:00:39","date_gmt":"2023-09-01T12:30:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cemetile-industries-v-ito-2022-220-dtr-265-220-ttj-801-2023-198-itd-322-pune-trib-late-dhannang-shankar-ganesh-v-dy-cit-2022-220-dtr-313-220-ttj-813-chennaitrib-2\/"},"modified":"2023-09-01T18:00:39","modified_gmt":"2023-09-01T12:30:39","slug":"cemetile-industries-v-ito-2022-220-dtr-265-220-ttj-801-2023-198-itd-322-pune-trib-late-dhannang-shankar-ganesh-v-dy-cit-2022-220-dtr-313-220-ttj-813-chennaitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cemetile-industries-v-ito-2022-220-dtr-265-220-ttj-801-2023-198-itd-322-pune-trib-late-dhannang-shankar-ganesh-v-dy-cit-2022-220-dtr-313-220-ttj-813-chennaitrib-2\/","title":{"rendered":"Cemetile Industries. v. ITO (2022) 220 DTR 265 \/ 220 TTJ 801 \/ (2023) 198 ITD 322 (Pune) (Trib.) Late Dhannang Shankar Ganesh v. Dy.CIT (2022) 220 DTR 313 \/ 220 TTJ 813 (Chennai)(Trib)"},"content":{"rendered":"<p>Held that clause (iv) of section 143(1)(a) talks of two different limbs, namely, &#8216;disallowance of expenditure&#8217; and &#8216;increase in income&#8217; by means of indication in audit report, both limbs are independent of each other. Adjustment under section 143(1)(a) by means of disallowance made for late deposit of employees&#8217; share to relevant funds beyond date prescribed under respective Acts, was a case of &#8216;disallowance of expenditure&#8217; and not &#8216;increase of income&#8217; and thus same was valid. Followed Checkmate Services (P) Ltd .v. CIT (2022) 448 ITR 518 (SC)\u00a0\u00a0 \u00a0(AY. 2017-18 to 2020-21)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1) : Assessment-Intimation-Prima facie adjustment Employees contribution to EPF\/ESI-Adjustment is held to be valid [S. 36(1)(va), 43B, 143(1)(a)]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-36655","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9xd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=36655"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36655\/revisions"}],"predecessor-version":[{"id":36656,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36655\/revisions\/36656"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}