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2019 (8) TMI 504 - AT - Income TaxTP Adjustment - disallowance of consultancy charges paid by the assessee to its Associated Enterprises (AEs) - HELD THAT:- During the appeal hearing the Ld.DR did not dispute the facts and no new facts were brought on record. The order of the tribunal was not reversed by the Hon’ble jurisdictional High court. Since the facts are identical and the Ld. CIT(A) allowed the appeal of the assessee following the order of this Tribunal in assessee’s own case for the A.Y 2009-10 and 2010-11 [2016 (11) TMI 1635 - ITAT VISAKHAPATNAM] we find no reason to interfere with the order of CIT(A) and accordingly, Ground Nos.2 to 4 are dismissed Employees contribution to PF u/s 36(1)(va) r.w.s. 2(24)(x) - delay in making payment - HELD THAT:- Assessee has remitted the Employees contribution to P.F beyond the due date specified under P.F Act, but before the due date for filing the return of income. This tribunal has consistently taken the view that the deduction is to be allowed even in case of employees contribution, if the same is paid before the due date of filing the return of income. The Tribunal has followed the decision of ESSAE Teraoka Pvt Ltd. Vs. DCIT [2014 (3) TMI 386 - KARNATAKA HIGH COURT] and Tetra Soft India Pvt. Td. Vs. ACIT [2015 (10) TMI 1601 - ITAT HYDERABAD] while delivering the above ruling. - Decided against revenue
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