2015 (8) TMI 370

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..... s - 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 the Central Board Direct Taxes, New Delhi by its Instruction No. 5/2014 dated 10th July 2014 for the filing of appeals by the Revenue.he Court is satisfied that in terms of the Instruction No.5/2014 of the CBDT, the Revenue ought not to have p .....

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..... ibution towards Provident Fund and ESI beyond the due date and (ii) the correctness of the order of the ITAT sustaining the decision of the CIT(A) that while computing the deduction under Section 80HHC of the Act the amount of ₹ 58,41,674 should not be excluded from the eligible profits. 2. It has been pointed out at the outset by Mr. Piyush Kaushik, learned counsel for the Respondent Ass .....

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