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2013 (10) TMI 559 - ITAT BANGALOREDeduction with regard to employees' contributions towards ESI & PF – Payment made before the due date of filing of return u/s 139(1) of the Income tax Act - Submission of the learned AR that the employees' contributions towards ESI & PF were duly paid to the respective authorities before the due date for filing the return of the relevant assessment year and that on account of proviso to s. 43B as amended by the Finance Act, 2003 w.e.f. 1.4.2004, the assessee is entitled to relief – Held that:- Reliance has been placed upon the judgment in the case of M/s. Spectrum Consultants India Private Limited v. CIT [2013 (7) TMI 414 - KARNATAKA HIGH COURT] - Revenue has neither disputed the claim of the assessee that the payments were made before the due date for filing the return nor brought any documentary evidence to rebut the assessee's claim on the issue - CIT (A) was justified in deleting the addition made on the premise that the claim of the assessee was found to be admissible – Decided in favor of Assessee.
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