{"id":39667,"date":"2024-02-28T14:06:43","date_gmt":"2024-02-28T08:36:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-inventys-research-co-p-ltd-2023-203-itd-24-mum-trib\/"},"modified":"2024-02-28T14:06:43","modified_gmt":"2024-02-28T08:36:43","slug":"dcit-v-inventys-research-co-p-ltd-2023-203-itd-24-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-inventys-research-co-p-ltd-2023-203-itd-24-mum-trib\/","title":{"rendered":"DCIT v. Inventys Research Co. (P.) Ltd. (2023) 203 ITD 24 (Mum) (Trib)"},"content":{"rendered":"<p>The Revenue filed a miscellaneous application before the tribunal seeking recall of its order dated 03.08.2022 for a fresh hearing and submitted that the Supreme Court in the case of Checkmate Servies \u00a0Pvt. Ltd. v. CIT [2022] 143 taxmann.com 178\/[2023] 290 taxman (2022) \u00a0448 ITR 518(SC) upheld the disallowance made under section 36(1)(va) due to delayed payments towards employee\u2019s contribution to PF\/ESIC. The ITAT \u00a0has allowed the miscellaneous application of the Revenue and held that the payment towards employee\u2019s contribution to PF\/ESIC after due date prescribed under the relevant statue is not allowable as a deduction u\/s 36(1)(va) of the Act .\u00a0\u00a0 (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.36(1)(va): Any sum received from employees- Delayed payments of  Employee\u2019s contribution to PF\/ESI- Payment after due date was not allowable &#8211;  Appellate Tribunal-Rectification of mistake apparent from the record  &#8211; Miscellaneous application of Revenue is allowed.   [S. 43B ,254(2)]<\/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-39667","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ajN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39667","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=39667"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39667\/revisions"}],"predecessor-version":[{"id":39668,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39667\/revisions\/39668"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}