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2019 (3) TMI 1648 - AT - Income TaxDisallowance of employees contribution to PF and ESI invoking provisions of Section 2(24)(x) r.w.s. 36(1)(va) - HELD THAT:- In view of a series of decisions of the Hon’ble Jurisdictional High Court in favour of the assessee and further Hon’ble Supreme Court in case of PCIT vs. Rajasthan State Beverages Corporation Ltd. [2017 (7) TMI 1087 - SC ORDER] has dismissed the SLP filed by the Department this issue is decided in favour of the assessee and against the Revenue. Hence, disallowances/additions made by the AO on account of employees contribution to PF & ESI are deleted. - Decided in favour of assessee.
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