{"id":41215,"date":"2024-04-02T15:58:05","date_gmt":"2024-04-02T10:28:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/p-r-packaging-service-v-asst-cit-2023101-itr-8-snmum-trib\/"},"modified":"2024-08-18T12:24:17","modified_gmt":"2024-08-18T06:54:17","slug":"p-r-packaging-service-v-asst-cit-2023101-itr-8-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-r-packaging-service-v-asst-cit-2023101-itr-8-snmum-trib\/","title":{"rendered":"P. R. Packaging Service v. Asst. CIT (2023)101 ITR 8 (SN)(Mum) (Trib)\/Paris Elysees India P. Ltd. v .Dy. CIT  (2023)106 ITR 294 \/222 TTJ 545 (Jaipur ) (Trib) Paris Elysees India P. Ltd. v .Dy. CIT  (2023)106 ITR 294 \/222 TTJ 545 (Jaipur ) (Trib)\/Satpal Singh Sandhu v.Dy.CIT( 2023) 224 TTJ 960(SMC) ( Raipur )( Trib) Satpal Singh Sandhu v.Dy.CIT( 2023) 224 TTJ 960(SMC) ( Raipur )( Trib)"},"content":{"rendered":"<p>Held that the tax auditor had not stated to disallow employees\u2019 contribution to provident fund wherever it was remitted beyond the due date under the respective Act. The tax auditor had merely recorded facts and made a mere statement in his audit report. Hence, the action of the Assessing Officer in disallowing the employees\u2019 contribution to provident fund while processing the return under section\u00a0143(1)\u00a0of the Act was against the provisions of the Act as it would not fall within the ambit of prima facie adjustments. The Assessing Officer was to delete the addition made in respect of employees\u2019 contribution to provident fund, in the facts and circumstances of the case.<\/p>\n<p>(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1)(a) : Assessment-Intimation-Prima facie adjustments-Business expenditure-Employees\u2019 contribution to provident fund-Payment date beyond date but before filing of return of income-Auditor merely stating time of remittance in report-Contribution allowable.[S. 43B] <\/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-41215","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aIL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41215","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=41215"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41215\/revisions"}],"predecessor-version":[{"id":45557,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41215\/revisions\/45557"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}