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2015 (8) TMI 370 - DELHI HIGH COURT

2015 (8) TMI 370 - DELHI HIGH COURT - TMI - Payment of the employeesí contribution towards Provident Fund and ESI beyond the due date - correctness of the order of the ITAT sustaining the decision of the CIT(A) that while computing the deduction under Section 80HHC amount of ₹ 58,41,674 should not be excluded from the eligible profits - Held that:- The net tax effect in relation to the two issues raised by the Revenue is only ₹ 4,81,080 which is far less than monetary limit set by th .....

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hik, Adv ORDER 1. In this appeal by the Revenue under Section 260-A of the Income Tax Act, 1961 ( Act ) against the impugned order dated 22nd August 2014 of the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 3228/Del/2007 for the Assessment Year 2004-05, two issues have been raised viz., (i) the upholding by the ITAT of the deletion by the Commissioner of Income Tax (Appeals) [CIT(A)] of an addition of ₹ 12,29,159 made by the Assessing Officer ( AO ) with respect to the payment of the e .....

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