9911796707
TMI Blog2014 (1) TMI 1875X X X X Extracts X X X X X X X X Extracts X X X X ..... es Ltd. [ 2010 (11) TMI 386 - PUNJAB AND HARYANA HIGH COURT] has held Tribunal was right in allowing the claim of the assessee in respect of payments made for ESI contributions and it could not be disallowed u/s 43B of the Act. Following the decision of Hon ble Punjab and Haryana High Court that if the payment has been made within the due date of filing of return in respect of Provident Fund dues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in disallowing a sum of ₹ 3,79,961/- on account of payment of EPF and Administrative Expenses." 3 After hearing both the parties we find that during assessment proceedings the Assessing officer noticed that the payment towards Provident Fund has been made late as per following chart: Payments made by the assessee to Employee Provident Fund/Employer Provident Fund and administrative ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rai Agro Industries Ltd. 334 ITR 122 (PH). 6 On the other hand, the Ld. D.R. for the Revenue relied on the order of the Assessing officer. 7 After considering the rival submissions we find that Hon'ble Punjab and Haryana High Court in case of CIT Vs. Rai Agro Industries Ltd.(supra) has held - "Held, dismissing the appeal, that the Tribunal was right in allowing the claim of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
