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2018 (2) TMI 1338 - AT - Income TaxPayments of employees’ contribution to PF - Delay in remitting amount within due date - Held that:- Since the payments of employees’ contribution to PF was not remitted within due date or the grace period as extended under the relevant Act. - Decided against assessee. Disallowance u/s 40A(3) on account of payment made in cash to Shri Kantilal Zaveri - Held that:- We are not convinced with the reply of the assessee that payment of Kantilal Zaveri made in exceptional circumstances is not convincible as appellant has not clarified that how exceptional circumstances were there at the time of making cash payment. Therefore, we dismiss this ground of appeal of the assessee. Disallowance of expenditure on payment of commission to C. Doctor India Private Limited - Appellant stated before the lower authorities that commission has been made in consideration of the services rendered by the person in procuring the orders, without whose service, the assessee company could not have procured the orders from BHEL - Held that:- When show-cause notice was issued to the appellant, has not given any reply or explanation in this regard. Since assessee has been failed to give any reply or explanation with regard to commission payment. In our considered opinion, this expenditure was rightly disallowed by the authorities below - Assessee appeal dismissed.
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