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2017 (12) TMI 186 - AT - Income TaxDisallowance being belated remittances of employees contribution towards ESI and PF - Held that:- Employees contribution to ESI & PF remitted prior to due date of filing of the return, had to be allowed. See CIT vs. M/s. Industrial Security & Intelligence India Pvt. Ltd [2015 (7) TMI 1063 - MADRAS HIGH COURT] - Decided in favour of assessee. Addition u/s.14A r.w.r.8D - Held that:- It is not disputed by the Revenue that assessee had not claimed any exempt income in the impugned assessment year. Accordingly, we are of the opinion that there could be no disallowance when there is no exempt income. As such disallowance stands dismissed - Decided in favour of assessee.
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