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2020 (12) TMI 1143 - AT - Income TaxDisallowance of prior period expenses - HELD THAT:- It is clear from the Assessment Order that this issue has not been properly examined. Therefore, we deem it fit to remit this issue to the AO for a fresh examination. The assessee shall lay relevant evidence/material in support of its contention and comply with the requirements of the AO in accordance with law. The AO on due examination and after affording due opportunity to the assessee, shall decide the issue on merits Disallowance of employee's contribution to the PF - assessee paid belatedly u/s. 36(1)(va) but before the due date of filing the return of income - HELD THAT:- We allow the claim of the assessee for deduction towards employees contribution to PF which was deposited late beyond due date as prescribed under relevant statute governing PF, but the same stood deposited to the credit of employees with relevant fund before the due date for filing of return of income as prescribed u/s. 139(1).
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