2017 (12) TMI 1804

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..... Sabari Enterprises [ 2007 (7) TMI 169 - KARNATAKA HIGH COURT] - CIT(A) following the decision of the jurisdictional High Court in the above case allowed the appeal. Therefore, we do not find any reason to interfere with the order of the CIT(A). Hence, the appeal filed by the revenue is dismissed. Disallowance u/s 14A in absence of exempt income - HELD THAT:- The issue is squarely covered by .....

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..... the following grounds of appeal: 4. The only issue in the present appeal is whether belated remittance of PF and ESI contribution under respective laws but within due date for filing of return of income is eligible for deduction. This issue is squarely covered in favour of the assessee-company by the decision of the jurisdictional High Court in the case of CIT vs. Sabari Enterprises (298 I .....

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