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2021 (8) TMI 997 - AT - Income TaxAddition in respect of commission expenses - disallowance of expenses on account of export commission on the ground that it has not deducted tax on the aforesaid foreign commission payment - HELD THAT:- The year under consideration since the assessee has failed to submit the supporting relevant detail to substantiate the genuineness of the commission payment. Therefore, respectfully following the decision of the ITAT Ahmedabad in the case of the assessee itself for assessment year 2013-14 [2021 (7) TMI 152 - ITAT AHMEDABAD] this ground of appeal of the assessee is dismissed. Addition u/s. 36(1)(iii) in respect of proportionate interest on capital advances - HELD THAT:- As decided in own case [2021 (7) TMI 152 - ITAT AHMEDABAD] the impugned advance was made out of the interest free fund and no borrowed fund has been used therefore respectfully following the decision of Co-ordinate Bench as supra we are not inclined with the decision of the ld. CIT(A). Accordingly, the appeal of the assessee on this issue is allowed. Addition in respect of employees’ contribution to Provident Fund - employee’s contribution to P.F. amounting to ₹ 5,23,396/- to Provident Fund was not paid within the due dates specified u/s. 36(i)(va) - HELD THAT:- The Hon’ble Jurisdictional High Court of Gujarat in the case of Gujarat Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] held that assessee is entitled for the deduction only if the amount is credited to the relevant funds before the due date, therefore, respectfully following the decision of the Hon’ble Gujarat High Court as referred above, we do not find any infirmity in the decision of the Ld. CIT(A). Therefore, this ground of appeal of the assessee is dismissed.
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