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2018 (5) TMI 1600 - AT - Income TaxAllowance of deduction u/s 80P - Held that:- assessee is a cooperative bank a - as per the amended section 80P with the insertion of clause (4) it is made clear that deduction shall not be admissible to a co-operative bank - thus cooperative banks are now specifically excluded from the ambit of Section 80P - decided against the asessee. Disallowance of professional fees as TDS is not deducted u/s 194J - disallowance u/s 36(1)(va) - Held that:- the matter is restored to the file of AO then allow the deduction where the payment to PF is made within the due date of filing of return of income u/s 139(1) - also matter for TDS is also restored to AO to verify if the tax has been deducted by the assessee at source or the recipients has paid tax on it by including the same in their income tax return
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