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2017 (5) TMI 1262 - AT - Income TaxDisallowing the contribution made to the recognized Provident Fund - Held that:- The contribution made by the assessee is treated as contribution made to the recognized provident fund and accordingly deduction is allowable - Decided in favour of assessee. Disallowing cash loss - Held that:- There are no defects pointed out in the books of accounts and vouchers which were placed before the A.O and no addition on this account has been made in the past and also in the future years. In that view of the matter, the addition so made by the A.O is directed to be deleted - Decided in favour of assessee.
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