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2017 (1) TMI 1598 - AT - Income TaxAddition on account of late deposit of PF, ESIC and professional tax - Held that:-It is a clear finding by the CIT(A) that the assessee paid the Employees’ contribution to Provident Fund, ESIC and Professional Tax before the due date of furnishing the return u/s. 139(1) of the Income Tax Act, 1961. Thus, there is no need to interfere with the order of the CIT(A)in deleting addition . The appeal of the Revenue is dismissed . See CIT vs. M/s. Vinay Cement Ltd. [2007 (3) TMI 346 - SUPREME COURT OF INDIA] and CIT Vs. AIMIL Ltd. (2009 (12) TMI 38 - DELHI HIGH COURT) - Decided in favour of assessee.
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