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2022 (3) TMI 1549 - CALCUTTA HIGH COURTDelayed deposit of employees’ contribution towards PF/ESI - Addition u/s 36(1)(va) r.w.s. 2(24)(x) - HELD THAT:- We find the tax liability in so far as the disallowance of payment of Provident Fund and ESI is far below the threshold limit in both the assessment years which would prevent the appellant/Department from pursuing this appeal. However, taking note of the fact that similar substantial question of law has already been admitted in other cases, we leave this question of law open to be decided in an appropriate case. Disallowance u/s 14A r.w.r. 8D - HELD THAT:- As Identical issue arose in the assessee’s own case for the assessment year 2008-09 [2013 (9) TMI 156 - ITAT KOLKATA] which was decided in favour of the assessee by the CIT(A) and confirmed by the tribunal and HC - thus applying the decision of this Court, the said issue was decided against the revenue and in favour of the assessee, we find no ground to take a different view in the matter.
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