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2015 (12) TMI 1819 - AT - Income TaxDisallowance of provision for leave encashment payable to its employees claimed as deduction - HELD THAT:- In the light of the decision of the Hyderabad Bench of the Tribunal in the case of Suryavanshi Spinning Mills [2015 (9) TMI 1670 - ITAT HYDERABAD] we set aside the order of the CIT(A) on this issue and direct the Assessing Officer to reconsider the matter in the light of the directions of the Tribunal in para-3 thereof extracted hereinabove. This ground of the assessee is accordingly allowed for statistical purposes. Disallowance referable to employees' share of Provident Fund and ESI paid beyond the due date under the respective statutes - HELD THAT:- As decided in VBC INDUSTRIES LTD. AND OTHERS VERSUS DY. COMMISSIONER OF INCOME-TAX, CIRCLE – 3 (3) , HYD. AND OTHERS [2015 (6) TMI 1 - ITAT HYDERABAD] we set aside the impugned order of the CIT(A) on this issue, and set aside the matter to the file of the Assessing Officer for reconsideration of the disallowance under S.43B, in the light of the above decision of the Tribunal in the case of VBC Industries, noted above, and with a direction that insofar as the payments made before the due date for the filing of the return u/s 139(1), no disallowance may be made under S.43B. AO is accordingly directed to verify the actual date of remittance of the employees' contribution to PF land ESI and redecide this issue accordingly after giving reasonable opportunity of hearing to the assessee. This ground of the assessee is also treated as allowed for statistical purposes.
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