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2018 (8) TMI 1184 - AT - Income TaxAddition of ESI Contribution and PF Contribution 36(1)(va) r.w.s 43B - failure to deposit before due date - Held that:- we are inclined to restore the issue on hand to the file of AO for fresh adjudication and in accordance to the provision of law as well as after considering the order of this Tribunal in the case of Suzlon Energy Ltd. (2018 (8) TMI 447 - ITAT AHMEDABAD). Depreciation - personal use of the vehicles - Held that:- the assessee has been given depreciation on the vehicle in the earlier years, but the AO made no disallowance for the same. Therefore, in our view, the principle of consistency needs to be made. - following the decision in the case o Sayaji Iron & Engg. Co. [2001 (7) TMI 70 - GUJARAT HIGH COURT], decided in favor of assessee.
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