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2017 (9) TMI 1955 - AT - Income TaxNature of expenditure - expenditure in relation to soil cultivation, planting and making sheds - capital or revenue expenditure - whether no expenditure was incurred in the extension/ expansion of plantation? - HELD THAT:- As that there was no expansion in the area of plantation therefore the principle laid down in the case of Tasah Tea Company Ltd. [2003 (2) TMI 42 - CALCUTTA HIGH COURT] is squarely applicable in this case wherein held that iis not an investment of fresh capital unless it is utilized for the purpose of expanding the plantation - Decided against revenue. Addition on account of delayed deposited in employees P.F account - CIT(A) submitted that employees’ contribution to PF account was deposited after the due date but before furnishing the income tax return as specified u/s. 139 - CIT-A allowed the claim - HELD THAT:- There is no distinction between employees' and employer contribution to PF, and if the total contribution is deposited on or before the due date of furnishing return of income u/s 139(1) of the Act, then no disallowance can be made towards employees' contribution to provident fund. Hence, we are inclined not to interfere in the order of ld. CIT-A. Hence the ground of appeal filed by the Revenue is dismissed.
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