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2016 (1) TMI 750 - AT - Income TaxAddition made u/s 43B for late deposits of ESI and employees contribution to the PF - CIT(A) deleted the addition - Held that:- CIT(A) has relied upon the amendment to proviso of section 43B through Finance Act., 2003. We also find that it is a undisputed fact the dues were deposited before the due date of filing of return of Income Tax. Therefore, the learned CIT(A) has rightly deleted the addition and we do not find any infirmity in the same - Decided against revenue Disallowance of interest paid to Sale Tax Department on account of delay of payment of tax - CIT(A) deleted the addition - Held that:- We find that the assessee has paid interest on Sale Tax dues for delay in deposit of the same which is a compensatory in nature and is nowhere in the form of penalty. The learned CIT(A) has already confirmed the amount representing penalty. In view of the above, we do not see any infirmity in the order of learned CIT(A) - Decided against revenue
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