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2021 (5) TMI 683 - AT - Income TaxDisallowance u/s. 36(1)(va) r.w.s. 2(24)(x) - Employees' Contribution of PF and ESI beyond the time allowed under the relevant act - HELD THAT:- This ground of appeal is against the assessee in view of the Jurisdictional High Court in the case of Gujarat State Road Transport Corporation2014 (1) TMI 502 - GUJARAT HIGH COURT] wherein it has been held where assessee deposit Employees' Contribution of PF and ESI beyond the time allowed under the relevant act. In that case, disallowances can be justified. Addition as suppressed revenue on account of difference in books of account and Form 26AS - assessee submission that said income never really accrued to the appellant and thus the same should be assessee in the hands of the correct person and the credit of TDS should also be given in the hands of the correct person - HELD THAT:- Matter should be set aside to the file of the Assessing Officer in order to ascertain to find out who is the real recipient of the income wherein TDS was deducted and he will ascertain after summoning or making necessary inquiry the Lafarge Aggregates & Concrete India Pvt. Ltd. and thereafter will decide the matter as per law.
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