Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (4) TMI 85 - GAUHATI HIGH COURTAddition of the amount representing the employees' contribution to the provident fund - CIT (Appeals) deleting an amount of Rs. 3,41,911 being the employees' contribution towards provident fund, from the income of the assessee, deduction of which was disallowed by the assessing authority under section 43B(b) - Revenue in the appeal memo filed before the learned Appellate Tribunal has specifically taken the ground challenging the decision of the Commissioner of Income-tax (Appeals) in deleting the amount in question from the income of the assessee, therefore, the learned Tribunal has not exceeded its jurisdiction in dealing with the said question as to whether the said amount is to be treated as income in computing the income of the assessee under section 28 – appeal dismissed
|