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2020 (8) TMI 34 - ITAT JAIPURDisallowance on account of late deposit of ESI arbitrarily - whether disallowance so made deserves to be deleted - HELD THAT:- Department has not disputed the fact that the payment on account of ESI contribution was made by the assessee before the end of the financial year relevant to the assessment year under consideration and therefore, the payment was made much before the due date of filing of return of income U/s 139(1) of the Act. As decided in M/S K.S. AUTOMOBILES PVT. LTD. [2019 (3) TMI 1648 - ITAT JAIPUR] in view of a series of decisions of the Hon’ble Jurisdictional High Court in favour of the assessee and further Hon’ble Supreme Court in case of PCIT vs. Rajasthan State Beverages Corporation Ltd. [2017 (7) TMI 1087 - SC ORDER] has dismissed the SLP filed by the Department this issue is decided in favour of the assessee and against the Revenue.
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