No Service Tax on Administrative Charges received by Coal Mines Provident Fund Organization in Absence of Service Provider-Service Recipient Relationship & Consideration: CESTAT
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, has held that there is no Service Tax implication on the Administrative...
![Supply of Service of Manpower on monetary consideration shall be treated as Taxable Supply: AP HC directs to Deposit 50% of GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Supply-of-Service-Service-Service-of-Manpower-Manpower-monetary-consideration-Taxable-Taxable-Supply-Andhra-Pradesh-High-Court-Deposit-GST-Taxscan.jpg "Supply of Service of Manpower on monetary consideration shall be treated as Taxable Supply: AP HC directs to Deposit 50% of GST [Read Order]")
![Setback to Deutsche India: ITAT confirms Disallowance on Delayed Payment of Employee’s Contribution to Provident Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Deutsche-India-ITAT-Disallowance-Delayed-Payment-Payment-Provident-Fund-Taxscan.jpg "Setback to Deutsche India: ITAT confirms Disallowance on Delayed Payment of Employee’s Contribution to Provident Fund [Read Order]")
![Employee’s contribution towards PF has to be Deposited before due date mentioned in Employee’s Provident Funds and Miscellaneous Provisions Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Employees-contribution-towards-PF-has-to-be-Deposited-before-due-date-mentioned-in-Employees-Provident-Funds-and-Miscellaneous-Provisions-Act-ITAT-TAXSCAN.jpg "Employee’s contribution towards PF has to be Deposited before due date mentioned in Employee’s Provident Funds and Miscellaneous Provisions Act: ITAT [Read Order]")
![Provident Fund dues are not Assets of Corporate Debtor and have to be paid in Full: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Provident-Fund-Assets-Corporate-Debtor-NCLT-taxscan.jpg "Provident Fund dues are not Assets of Corporate Debtor and have to be paid in Full: NCLT [Read Order]")
ITAT deletes Disallowance made by AO on alleged delay in Payment towards Employee’s contribution to PF u/s36(1) (va) [Read Order]
Income Tax Appellate Tribunal (ITAT), Mumbai deleted the disallowance made by Assessing Officer (AO) on alleged delay in payment towards employee’s contribution to Provident Fund under Section 36(1)...
![ITAT deletes Disallowance made by AO on alleged delay in Payment towards Employee’s contribution to PF u/s36(1) (va) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/ITAT-disallowance-AO-employees-contribution-PF-taxscan.jpg "ITAT deletes Disallowance made by AO on alleged delay in Payment towards Employee’s contribution to PF u/s36(1) (va) [Read Order]")
Belated Payment of Employee Contribution to PF/ESI Deposited before due date for filing Return of Income is Deductible u/s 43B: ITAT [Read Order]
The Allahabad Bench of Income Tax Appellate Tribunal ( ITAT ), has held that the belated payment of employee contribution to PF/ESI deposited before the due date for filing the return of income is...
![Belated Payment of Employee Contribution to PF/ESI Deposited before due date for filing Return of Income is Deductible u/s 43B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Payment-Employee-Contribution-PFESI-Deposited-Return-of-Income-ITA-taxscan.jpeg "Belated Payment of Employee Contribution to PF/ESI Deposited before due date for filing Return of Income is Deductible u/s 43B: ITAT [Read Order]")
![TDS Credit is allowable if it was not claimed in Subsequent Year: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-credit-ITAT-Taxscan.jpg "TDS Credit is allowable if it was not claimed in Subsequent Year: ITAT [Read Order]")
![RBI Employees’ Gratuity and Superannuation Fund (Amendment) Regulations Notified [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/05/RBI-Employees-Gratuity-Superannuation-Fund-Amendment-Regulations-taxscan.jpeg "RBI Employees’ Gratuity and Superannuation Fund (Amendment) Regulations Notified [Read Notification]")
Provident Fund dues Paid after Due Date under Statute but before Filing ITR Deductible from Business Income: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) has held that Provident Fund dues paid after due date under statute but before filing Income Tax Return (ITR) deductible from business...
![Provident Fund dues Paid after Due Date under Statute but before Filing ITR Deductible from Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Provident-Fund-dues-Due-Date-ITR-Business-Income-ITAT-taxscan.jpeg "Provident Fund dues Paid after Due Date under Statute but before Filing ITR Deductible from Business Income: ITAT [Read Order]")
Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the claim of deduction of contribution to Employee’s State Insurance Scheme (ESI) and Provident Fund u/s.36(1)(va) could not be...
![Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Claim-of-Deduction-ESI-Provident-Fund-Finance-Act-Amendment-ITAT-Taxscan.jpg "Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]")