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2018 (12) TMI 1667 - ITAT CHENNAIEmployee’s contribution to PF & ESI beyond the due date for payment - addition u/s 2(24) and u/s 36(1)(va) - HELD THAT:- he fact remains that the assessee has paid the employee’s contribution to PF & ESI within the due date permitted under Income Tax Act before filing the return, although, it has not paid them within the due dates permitted under the respective Act. In this regard, the jurisdictional High Court decision in the case of CIT vs Industrial Security & Intelligence Pvt Ltd [2015 (7) TMI 1063 - MADRAS HIGH COURT] relied upon. - We do not find any reason to interfere with the order of the CIT(A). The Revenue’s appeal for assessment year 2013-14 is dismissed. Disallowance u/s. 14A - HELD THAT:- The assessee has declared dividend income and that having accepted the applicability of sec. 14A of the IT Act, the assessee has disallowed on its own and added to the total income in this regard, in the computation of Total income filed along with the return of income furnished for A.Y 2014-15 - In view of that, since the facts and circumstances associated with the issue is not on record, this issue is remitted back to the AO for a fresh examination. The Assessing Officer shall decide the issue after affording adequate opportunity to the assessee, in accordance with law.
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