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2018 (3) TMI 307 - AT - Income TaxDeduction in respect of employee's contribution to PF and ESI - contribution deposited beyond the due date prescribed under the relevant law governing contribution to provident fund - Held that:- The amendment to the second proviso to the Sec. 43(B) as introduced by Finance Act, 2003, was curative in nat2607 of 2011 ure and is required to be applied retrospectively with effect from 1st April, 1988. Such being the position, the deletion of the amount paid by the Employees' Contribution beyond due date was deductible by invoking the aforesaid amended provisions of Section 43(B) of the Act. See Vijayshree Ltd [2011 (9) TMI 30 - CALCUTTA HIGH COURT] - Decided against revenue Allowing puja expenses and temple expenses - allowable business expenses - Held that:- As decided in assessee’s own case for A.Y.2007-08 [2013 (12) TMI 1573 - ITAT KOLKATA] wherein it was held that such expenses are incurred to keep harmony among the assessee’s employees and therefore have to be considered as business expenses.- Decided in favour of assessee TDS u/s 194H - non deduction of tds on commission paid by the assessee to persons who are not residents in India and who rendered services outside India - Held that:- As decided in Circular No.786, dated 07.02.2000 If commission does not accrue or arise in India, the same is not taxable. in India. Non-resident agent operates outside the country, no part of his income arises in India, and since the payment is usually remitted directly abroad, it cannot be held to have been received by or on behalf of the agent in India. Such payments were therefore, held to be not taxable in India - Decided in favour of assessee Addition made under Nursery expenses - nature of expenditure - revenue or capital - Held that:- We are of the view that in the light of the admitted factual position that expenses were incurred on plants and for replantation without any expansion of plantation area or replantation in an abandoned area, the expenditure in question cannot be regarded as a capital expenditure. - Decided in favour of assessee
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