| |
| The Tax Publishers2021 TaxPub(DT) 5037 (Ahd-Trib) INCOME TAX ACT, 1961
Section 36(1)(va)
Since assessee had deposited the employees contribution EPF and ESI after the due date and High Court in the case of CIT v. Gujarat State Road Transport Corporation (GSRTC) in Tax Appeal No. 637 of 2013 : 2014 TaxPub(DT) 1235 (Guj-HC) confirmed such addition made by AO which was just and proper, without any ambiguity so as to warrant interference, therefore, following the same, addition made by AO for delay in deposit of EPF and ESI after the due date was justified.
|
Business disallowance under section 36(1)(va) - Late payment of employes contribution to Provident Fund (PF) and Employees' State Insurance Corporation (ESIC) - -
Assessee field this appeal against the order passed by CIT(A) arising out of the Order passed by the Additional Commissioner under section 143(3), whereby and where under disallowance made by AO on account of late payment of Employes Contribution towards EPF and ESI under section 36(1)(via) was confirmed.Held: Assessee had deposited the employes contribution EPF and ESI after the due date. First Appellate Authority relying upon the ratio laid down in the order passed by High Court in the case of CIT v. Gujarat State Road Transport Corporation (GSRTC) in Tax Appeal No. 637 of 2013 : 2014 TaxPub(DT) 1235 (Guj-HC) confirmed such addition made by AO which was just and proper, without any ambiguity so as to warrant interference. Hence, addition made by AO was justified.
Followed:CIT v. Gujarat State Road Transport Corporation [Tax Appeal No. 637 of 2013, dt. 26-12-2013] : 2014 TaxPub(DT) 1235 (Guj-HC).
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2015-16
IN THE ITAT AHMEDABAD BENCH
 SUBSCRIBE FOR FULL CONTENT
|