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2017 (12) TMI 1804 - AT - Income TaxBelated remittance of PF and ESI contribution under respective laws but within due date for filing of return of income is eligible for deduction - HELD THAT:- This issue is squarely covered in favour of the assessee-company by the decision of CIT vs. Sabari Enterprises [2007 (7) TMI 169 - KARNATAKA HIGH COURT] - CIT(A) following the decision of the jurisdictional High Court in the above case allowed the appeal. Therefore, we do not find any reason to interfere with the order of the CIT(A). Hence, the appeal filed by the revenue is dismissed. Disallowance u/s 14A in absence of exempt income - HELD THAT:- The issue is squarely covered by the ITAT decision in the case of the assessee for the assessment years 2010-11 and 2011-12. In the light of the co-ordinate bench decision, the cross objections filed by the assessee are allowed.
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