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2015 (12) TMI 348 - AT - Income TaxDisallowance on account of non-payment of service tax liability u/s 43B - CIT(A) deleted the addition - Held that:- CIT(A) has given a categorical finding of fact that the assessee had not claimed the amount of Service Tax Liability in the profit and loss account and hence there was no question of making disallowance and Secondly, the assessee had collected the Service Tax and paid later, on the dates as incorporated above. Thus, no disallowance u/s 43B can be sustained under these facts and circumstances. Accordingly, the finding of CIT(A) is upheld. Regarding disallowance of Employee’s contribution to PF also, we uphold the order of the CIT(A) as it is not disputed before us that the PF dues though have been paid beyond the due date of Provident Fund Act, but much before the due date of filing of return of income u/s 139(1) which is allowable in view of the decision of Hon’ble Supreme Court in the case of CIT vs Alom Extrusions Limited, reported in [2009 (11) TMI 27 - SUPREME COURT ]. Thus, the order of the CIT(A) on this score also is upheld. - Decided in favour of assessee
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