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2021 (9) TMI 345 - AT - Income TaxAddition u/s 36(1)(va) r.w.s. 2(24)(x) - Disallowance of employee’s contribution towards EPF - assessee has made remittance pertaining to employee’s contribution to EPF beyond the due dates - HELD THAT:- Respectfully following the above decision of the Hon’ble Jurisdictional High Court in the case of CIT v. Industrial Security & Intelligence India Pvt. Ltd. [2015 (7) TMI 1063 - MADRAS HIGH COURT] we direct the Assessing Officer to delete the disallowance of EPF contribution and accordingly, the ground raised by the assessee is allowed. Expenses claimed towards lease rent and interest paid to NBFC - Addition on the ground that the tax has not been deducted at source in respect of these payments - HELD THAT:- By filing certificates from Karvy Financial Service and Cholamandalam Investment & Finance Co. Ltd., the ld. Counsel for the assessee has submitted that the recipients have declared the income and paid tax. Since the above certificates were not produced before the authorities below, we direct the assessee to produce the same before the Assessing Officer for verification and allow the deduction in view of the decision in the case of CIT v. Ansal Land Mark Township P. Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT]. Thus, the ground raised by the assessee is allowed for statistical purposes.
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