Jyoti Weighing Systems Private Limited vs DCIT
Case No: ITA No.3496/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’ NEW DELHI
Date: 2/19/2025
Parties Involved
appellantJyoti Weighing Systems Private Limited
respondentDCIT
Facts Summary
This appeal is filed by the assessee, Jyoti Weighing Systems Private Limited, against the order of the Ld.CIT(Appeals)/Addl./JCIT(Appeals), Aurangabad dated 16/10/2019 for the assessment year 2018-19. The assessee raised several grounds of appeal, including the impermissible adjustments made by the CPC under section 143(1) and the disallowance of deductions under section 36(1)(va) for contributions to PF and ESI. The assessee argued that all employee contributions were deposited before the due d…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the adjustments made by CPC under section 143(1) are permissible.
- 2. Whether the disallowance under section 36(1)(va) is justified.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.