Judgment Search Results Home > Cases Phrase: employees state insurance amendment act 2010 section 4 amendment of section 10 Court: income tax appellate tribunal itat mumbai Page 1 of about 189 results (0.434 seconds)

imp Power Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)107TTJ(Mum.)522

..... the legislature is bound by the directive principles of state policy, as enshrined in the constitution of india, in making the laws although such principles are not justiciable ..... contribution to pf or any other fund, set up under the provisions of esi act, 1948, or any other fund, for welfare of the employees. further, by amendment by the finance act, 2003, second proviso to section 43b was deleted and the first proviso was amended. however, correspondingly, no change in the provisions of section 36(1)(va) ..... was made which again goes to show that the legislature, in its wisdom, did not think it proper to provide the employers any leeway in respect of the deposit of the employees' contribution towards pf and esic. ours is a welfare state and .....

imp Power Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... the legislature is bound by the directive principles of state policy, as enshrined in the constitution of india, in making the laws although such principles are not justiciable ..... to provident fund or any other fund, set up under the provisions of esi act, 1948, or any other fund, for welfare of the employees. further by amendment by the finance act, 2003, 2nd proviso to section 43b was deleted and the 1st proviso was amended. however, correspondingly no change in the provisions of section 36(1)(va) ..... was made which again goes to show that the legislature, in its wisdom, did not think it proper to provide the employers any leaving in respect of the deposit of the employees contribution towards pf & esic. ours is a welfare state and .....

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)102TTJ(Mum.)53

..... 5.32 of the punjab civil service rules, vol. ii.subsequently, this rule was challenged by some other employees and the hon'ble supreme court has taken the view that it was not permissible for a state while reserving to itself the power of compulsory retirement by framing rules prescribing a proper age of superannuation to ..... the proviso when inserted was held to be clarificatory by the hon'ble apex court and, therefore, when the 2nd proviso is omitted and the 1st proviso is amended, the amended proviso should also be held to be clarificatory and, therefore, applicable to all pending proceedings. we, accordingly, respectfully following the ratio of the decision in the ..... the same business or not has already been laid out by the hon'ble supreme court in the two famous judgments in the cases of cit v. prithvi insurance co. ltd. and produce exchange corporation ltd. and has considered this aspect and found that common management, common administration, common fund, common accounting set up, etc .....

National Plastic Industries Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... products industries ltd. v. joint cit section 43b could not be held as retrospective and, therefore, the benefit of this amendment was not available to the defaults in deposit of employer's contribution towards pf and esic for the period before 1-4-2004.10. we have considered the rival submissions, material on record and orders of authorities ..... .8. in ground no. 3, the issue is related to disallowance of rs. 2,03,309 on account of delay in deposit of pf and esic dues.9. briefly stated facts relating to this ground are that during the year under consideration the assessee deposited the employer's contribution towards pf and ..... without prejudice to the above and in the alternative, the learned commissioner (appeals) legally erred in not giving relief as sought for by the appellant." 12. briefly stated facts of this ground are that during the course of assessment proceedings, the assessing officer noted that while complying to the requirements of the provisions of section 145a introduced .....

The A.C.i.T., Special Range 15 Vs. Eastern International Hotels

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... assessee submitted that vide letter dated 5.3.2001, the assessee had raised additional ground of appeal before the ld. cit(a) regarding disallowance of liability for leave encashment of employees amounting to rs. 5,35,791/-. the additional ground was raised relying on the supreme court decision in the case of beml (supra). it is pointed out that the ..... contribution was payable on 26.4.98 whereas the same was paid on 27.4.98. thus, there is a delay of merely one day. we find that after amendment of first proviso to section 43b and the deletion of the 2nd proviso by the finance act 2003 w.e.f. 1.4.2004, the itat. mumbai benches have ..... the case and in law, the ld. cit(a) erred in directing the ao to include interest receipt while calculating the deduction under section 80hhd the relevant facts, briefly stated, are that the assessee is entitled to deduction under section 80hhd of the it act. the ao computed allowable deduction in the following manner: particulars amount (rs.) amount(rs.)total .....

income Tax Officer Vs. Ranisati Fabric Mills P. Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)116TTJ(Mum.)177

..... unamended provision enables the assessee to pay contribution towards provident fund, superannuation fund, gratuity fund, etc. before the due date under the respective enactments, whereas the amended provision, due to the omission of second proviso to section 43b of the act, enables the assessee to pay contribution to provident fund, superannuation fund, gratuity fund ..... explanation.--for the purposes of this clause, "due date" means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's account in the relevant fund under any act, rule, order or notification issued thereunder or under any standing order, award, contract of service ..... held that if two contrary views are taken by different high courts, view favourable to the assessee should be adopted, but, nowhere, it has been stated that the view expressed by a solitary high court can be ignored by the non-jurisdictional subordinate bodies without any reasons.16. we, therefore, of the .....

Rajhans Metals Pvt. Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)115TTJ(Mum.)779

..... 3,40,770/- under section 43b r.w. section 36(1)(va) of the act. the disallowance relates to payments made by the assessee towards provident fund and employees state insurance scheme. the detail of the payment appears at page 5 of the order of the cit(a). the disallowance has been made by the assessing officer and confirmed by ..... longer in existence, the provision of this sub-section shall apply as if the business is in existence in that previous year.the provisions of section 32(1) were also amended with effect from 1.4.1998, which are also being reproduced as under: (ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or ..... is allowable under clause (i) of section 32(1) of the act. accordingly it has been pleaded that section 41(2) of the act only refers to the amended provisions of section 32(1)(i) and, therefore, such provisions would apply only to those cases where depreciation in respect of building, plant or machinery is allowed for assessment .....

A.P.L. (India) Pvt. Ltd. Vs. the D.C.i.T., Range 8(1)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)97TTJ(Mum.)187

..... date. explanation - for the purposes of this clause, 'due date' means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's account in the relevant fund under any act, rule, order or notification issued thereunder or under any standing order, award, contract of service or otherwise." ..... be deemed to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect of such expenditure. the amendment has been effected in order to clarify that no allowance shall be made in respect of expenditure incurred by an assessee for any purpose which is an offence ..... had either not indicated their code numbers or inaccurate code numbers were written by them and therefore the amount could not be paid to them. it was stated that whenever any such broker approaches the assessee and gives necessary details along with the broker code number, then the brokerage payable to such person can be identified .....

A.T.E. Pvt. Ltd. Vs. the A.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)84TTJ(Mum.)186

..... complied with strictly. if the payment is not made within the due date there is contravention of the provisions of the employees' provident funds act and the employees' state insurance act for which provision is made by way of payment of interest, damages and prosecution. but under the income tax act, the defaulter loses the benefit of deduction ..... discharged. we may, however, add that clause (va) has been inserted in sub-section (1) of section 36 by the finance act, 1987. the effect of the amendment is that no deduction will be allowed in the assessment of the employer unless such contribution is paid to the fund on or before the due date. the due date ..... the contract of service or otherwise. if such contribution is not credited by the employer in the account of the employees in the relevant fund by the due date, it will be assessed as the income of the employer. this amendment, however, has been made effective from the assessment year 1988-89.6. in the abovementioned cases, all the .....

Fluid Air (India) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1997)63ITD182(Mum.)

..... .2 several cases have come to notice where taxpayers do not discharge their statutory liability such as in respect of excise duty, employer's contribution to provident fund, employees' state insurance scheme, etc. for long periods of time, extending sometimes to several years, for the purposes of their income-tax assessments, they claim the liability as deduction on ..... and where such payment has been made otherwise than in cash, the sum has been realised within fifteen days from the due date." the notable omission in the amended proviso is the expression "during the previous year". because of the omission of the expression "during the previous year" in the second proviso to section 43b, ..... the assessment year 1984-85 or any subsequent year on the ground that he has actually made a payment towards such liability in that year. 35.5 the amendment takes effect from april 1, 1984 and will, accordingly, apply in relation to the assessment year 1984-85 and subsequent years." 10. from a plain reading .....