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2010 (2) TMI 17 - DELHI HIGH COURTDisallowance u/s 43B read with section 143(1)(a) – scope of power unde section 143(1)(a) – allowability of interest payable on late deposit of provident fund – held that - the issue regarding allowability of interest payable on late deposit of provident fund is a debatable issue – the decision of ITAT upholding the deletion of addition made by the Assessing Officer of an amount of ₹ 18,02,026/- being interest payable on late deposit of provident fund under Section 43-B of the Income Tax Act is correct - . It is clear that the issue was debatable and, therefore, could not be disallowed while considering the intimation under Section 143(1)(a) of the said Act
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