2019 (1) TMI 1740

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..... wance of employees contribution to Provident Fund as the payment in respect of the same was not made within the due date specified in the Act - disallowing expenses by alleging the same to be prior period expenditure have not been decided by the Tribunal, which amounts to mistake apparent from record - Accordingly, we recall the order with a limited scope of deciding the ground 5,6,7 8. - MA N .....

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..... Profit while computing the MAT u/s 115JB. Ground no. 6 deals with appellant's claim that Ld. AO has erred in disallowing interest of Rs. 8,37,01,584/- being proportionate interest expenditure which was alleged to be incurred towards extending interest free loans and advances to sister concerns. Ground no. 7 relates to disallowance of employees contribution to Provident Fund to the tune of .....

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