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2019 (10) TMI 1125 - AT - Income TaxEmployees contribution to PF & ESI - disallowance as assessee failed to deposit the same as per the time limit provided in accordance with the respective Acts - HELD THAT:- As t the amounts were paid before the due date of filing of the return under section 139(1) of the Act, therefore, the ld. CIT(A) by considering the submissions of the assessee and also by following the decision of the ITAT, Visakhapatnam Bench in the case of Eastern Power Distribution Company of A.P. Ltd. [2016 (9) TMI 1040 - ITAT VISAKHAPATNAM] allowed the appeal of the assessee correctly. Disallowance of festival/entertainment expenses & pooja expenses - As these expenditure are personal in nature and not related to business activity of the assessee, the entire amount has been disallowed u/sec. 37(1) - CIT(A) restricted the expenditure to 50% - HELD THAT:- We find that the ld. CIT(A) reasonably restricted the disallowance to the extent of 50%, therefore no interference is called for.
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