Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 387 - PUNJAB AND HARYANA HIGH COURTDisallowance of expenditure u/s 43B - AO, while rectifying its earlier order, disallowed Rs. 49,59,304 on account of provident fund (PF) being paid after due dates and Rs. 57,184 on account of ESI contribution not paid within due date - CIT (Appeals) deleted the said addition on the ground that the issues were debatable and that all the payments have been made within grace period - ITAT was right in law in confirming the order of Ld. CIT (A) holding that since the issue is debatable and therefore is not rectifiable u/s 154
|