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2018 (1) TMI 987 - ITAT DELHIDisallowance of legal and professional charges - Held that:- As decided in assessee’s own case for the assessment year 2009-10 [2016 (1) TMI 772 - ITAT DELHI] the work assigned to the consulting firm was completed in F.Y. 2004-05. The assessee has maintained the books of account in mercantile system and he did not make any provision in this regard in his books of account. There appears no good reason to make payment of legal fee during the year for such work which stood completed 3-4 years before the payment of such fee. There is no agreement on record to indicate that the assessee may make such payments whenever he thinks fit. - expenses allowed. - Decided in favor of assessee. Payment of rates and taxes - whether capital expenditure - Held that:- the payments were made based on laws of the Government and in connection with the business. The bills or receipts of the payments nowhere show that the alleged payments were in the nature of penalty. - claim of expenses allowed as revenue expenditure - Decided in favor of assessee. Addition u/s. 43B - payments made late on account of ESI and Provident Fund - Held that:- In this case the payments were made before filing of the due date of the return of income and hence the same is allowable under section 43B. Our aforesaid view is fortified by the decision of the Hon’ble Supreme Court of India in the case of CIT vs. Alom Extrusions Ltd. (2009 (11) TMI 27 - SUPREME COURT) wherein, it has been held that the employer's contribution was liable to be allowed, since it was deposited by the due date for the filing of the return. - Decided in favour of assessee.
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