Once again this Rohit Shetty film depends strongly on ridiculous humor. SRK still does his DDLJ train scene with the same grace, and it still looks just as endearing.
#Chennai express va movie
Running from the girl’s father – a don, and an angry notorious fiance called Tangaballi, watch them fall in love in the most uncanny and bizarre ways possible! This one is SRK doing his DDLJ work with a twist of Tamil tadka in it as the romance initiated travels through the road of trouble! This isn’t the 90s anymore and falling in love needs quite a lot of toiling now! Deepika Padukone And Shah Rukh Khan in Chennai Express Movie Stills Chennai Express Review: Script Analysis The two take the Chennai Express and begin the journey that changes their lives forever! They relentlessly try to ‘elope’ but everytime circumstances fail them and they land up in deeper trouble with each stint. He, high on his new found freedom, dodges it to take a trip to Goa with his friends.įate plays its twists in such a way that he ends up reaching South by getting entrapped with a girl, Meena (Deepika Padukone) who is running from her imposing father. Kri.Rahul (Shah Rukh Khan) has been entrusted the task of going to Rameshwaram with the ashes of his deceased grandfather.
Ganesan) /Judicial Member /Chennai, 3/Dated, the 1st July, 2016. Order pronounced on 1st July, 2016 at Chennai. In the result, the appeal filed by the Revenue is dismissed.
The Apex Court found that both employees contribution and employers contribution have to be deposited within the due date for filing of the return under Section 139(1) of the Act, therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed.Ħ. This Tribunal finds that this issue was considered by the Apex Court in CIT v. Therefore, the assessee has to necessarily deposit the employees contribution within the due date provided under the provisions ofĤ I.T.A. The contention of the Revenue before this Tribunal is that when Section 43B was amended by Finance Act, 2003, there was no corresponding amendment in Section 36(1)(va) of the Act.
#Chennai express va verification
The CIT(Appeals) directed the Assessing Officer to allow the employees contribution towards PF and ESI subsequent to verification by the Assessing Officer that these amounts are paid before the due date for filing of return of income for the assessment year under consideration. I have considered the rival submissions on either side and perused the relevant material available on record. counsel, the provisions of Section 43B of the Act will override the other provisions of Income-tax Act.ĥ. In this case, admittedly, the assessee has paid the employees contribution within the due date prescribed for filing of return under Section 139(1) of the Act, therefore, the claim of the assessee has to be allowed under Section 43B of the Act. No.1196/Mds/16 prescribed under relevant Act, Section 43B clearly says that the employees contribution or employers contribution cannot be allowed unless it is actually paid within the due date for filing of return of income under Section 139(1) of the Act. Sundar, the Ld.counsel for the assessee, submitted that even though Section 36(1)(va) of the Act provides for payment of employees contribution within the due dateģ I.T.A. D.R., admittedly the employees contribution was not credited within the due date prescribed under the provisions of Provident Fund Act and ESI Act, therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee.Ĥ. In the case before us, according to the Ld. submitted that due date means the date by which the assessee was required to credit the employees contribution to the employees account in the relevant fund under the relevant Rules, Act and Notification issued thereunder. Referring to Section 36(1)(va) of the Income-tax Act, 1961 (in short 'the Act'), more particularly to Explanation, the Ld.
Departmental Representative, submitted that the assessee has to deposit the employees contribution to Provident Fund and ESI within the time limit prescribed under the Provident Fund and ESI Act. The only issue arises for consideration is with regard to disallowance of employees contribution to the ESI and Provident fund.ģ. This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) 6, Chennai, dated and pertains to assessment year 2006-07.Ģ.
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