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2018 (2) TMI 1873 - AT - Income TaxDeduction u/s.10AA - profit from Airoli Unit which included interest income - HELD THAT:- As relying on assessee's own case for AY A.Y.2010-11 [2018 (6) TMI 1027 - ITAT MUMBAI] the interest income on FDR were related to its business activity and eligible for deduction u/s 10AA - Decided in favour of assessee. Claim of employees contribution to PF and ESIC - payment before the due date of filing of income - HELD THAT:- As decided in Hindustan Organics Chemicals Ltd.(2014 (7) TMI 477 - BOMBAY HIGH COURT) and Ghatge Patil Transporters Ltd. (2014 (10) TMI 402 - BOMBAY HIGH COURT) held that employee’s contribution to PF had to allowed as deduction, if it was paid by the employer before the due date of filing of income. - Decided against revenue.
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