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2019 (2) TMI 1642 - ITAT AHMEDABADDisallowance u/s 14A r.w.r. 8D - HELD THAT:- Ends of justice would meet if we restrict the disallowance equivalent to the tax-free income shown by the assessee Addition u/s 36(1)(va) r. w. s. 2(24)(x) - Failure to make payment of employees’ contribution to PF account within the due date provided - CIT-A confirmed the disallowance - HELD THAT:- CIT(A) confirmed this disallowance following the judgement of Hon’ble High Court of Gujarat in the case of CIT vs. GSRTC reported 2014 (1) TMI 502 - GUJARAT HIGH COURT . Since the ld. first appellate authority has based his order on the decision of Hon’ble Gujarat High Court and Hon’ble High Court has held that if an assessee failed to pay employees’ contribution to PF and ESI account within the due date provided under those Acts, then assessee will not be entitled for deduction of such expenditure. - Decided against assessee.
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