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2015 (11) TMI 1727 - ITAT, HYDERABADDisallowance of deduction u/s 10A - Held that:- As regards the deduction u/s. 10A, similar issue came up for consideration in assessee's own case for AY 2006-07 [2013 (8) TMI 1069 - ITAT HYDERABAD] wherein the Tribunal has held as uphold the order of the CIT(A) in directing the assessing officer to reduce foreign travel expenses, cost of service and professional charges from total turnover and dismiss the ground raised by the revenue in this regard. Disallowance u/s. 36(1)(va) - payment towards employees contribution on account of PF & ESI - Held that:- Deduction of payment towards employees contribution on account of PF & ESI cannot be disallowed if the same is paid before the due date of filing of return. Accordingly, we uphold the order of the CIT(A) in allowing the assessee's claim of EPF & ESI deduction and dismiss the ground raised by the revenue.
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