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2016 (1) TMI 367 - AT - Income TaxDisallowance of late deposition of employee’s PF Contribution - CIT(A) deleted the addition - Held that:- The Hon'ble Delhi High Court in the case CIT Vs. AIMIL Ltd. [2009 (12) TMI 38 - DELHI HIGH COURT ] has held that no disallowance can be made in respect of Employers P.F. Contribution and Employees P.F. Contribution in case such contributions are paid before due date of filing. It is not in dispute before us that the contributions have not been paid before due date of filing of the return. We therefore, hold that the ld. CIT(A) was justified in deleting the Employers P.F. Contribution and Employees P.F. Contribution - Decided in favour of assessee. Disallowance of prior period expenses - CIT(A) deleted the addition - Held that:- It emerges from the record that Govt. organization expenses are booked only after approval of various authorities. Since the approvals are received during this year, the expenses are current year expenses. The Jaipur Bench is also regularly allowing such claims as held in various cases referred by the ld. AR in ld. CIT(A)’s order. Thus we find no infirmity in the order of the ld. CIT(A) which is sustained on this issue - Decided in favour of assessee.
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