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        <h1>Tribunal upholds CIT(A)'s orders dismissing revenue's appeal on various grounds.</h1> <h3>Joint Commissioner of Income-tax (OSD), Circle-4, Kolkata Versus M/s. Gillander Arbithnot & Co. Ltd.</h3> Joint Commissioner of Income-tax (OSD), Circle-4, Kolkata Versus M/s. Gillander Arbithnot & Co. Ltd. - TMI Issues Involved:1. Condonation of delay in filing the appeal.2. Deduction of PF & ESI payments.3. Allowance of puja and temple expenses as business expenses.4. Deletion of addition on account of cess on green leaf.5. Non-deduction of TDS on commission payments.6. Deduction of wealth tax while computing book profit u/s. 115JB.7. Disallowance of bad debt.8. Deletion of disallowance of nursery expenses.9. Verification of donation certificates.10. Verification of TDS and advance tax credits.Detailed Analysis:1. Condonation of Delay in Filing the Appeal:The appeal by the revenue was delayed by 24 days. The revenue filed a condonation petition supported by an affidavit stating the reasons for the delay. The counsel for the assessee conceded to the reasons, and thus, the delay was condoned, and the appeal was admitted for hearing.2. Deduction of PF & ESI Payments:The first issue was regarding the CIT(A)'s order allowing the deduction of PF & ESI payments. The AO disallowed the payments as they were not made within the due dates under the respective Acts. However, the CIT(A) noted that the payments were made within the due date of filing the return of income u/s. 139(1). The Tribunal referenced the jurisdictional High Court's decision in CIT Vs. M/s. Vijay Shree Limited, which allowed such deductions if payments were made before the due date of filing the return. Consequently, the Tribunal dismissed the revenue's appeal on this ground.3. Allowance of Puja and Temple Expenses:The second issue was the allowance of puja and temple expenses as business expenses. The AO disallowed these expenses, but the CIT(A) allowed them. The Tribunal referenced its own decision in the assessee's case for AY 2007-08, where such expenses were considered customary and for the harmony of employees, thus allowable as business expenses. The Tribunal confirmed the CIT(A)'s order and dismissed the revenue's appeal.4. Deletion of Addition on Account of Cess on Green Leaf:The third issue was regarding the deletion of the addition made on account of cess on green leaf. The CIT(A) allowed the deduction based on the Calcutta High Court's decision in AFT Industries Ltd. Vs. CIT, which treated cess on green leaf as a normal business expenditure. The Tribunal upheld the CIT(A)'s decision, noting that the issue was covered by the jurisdictional High Court's ruling, and dismissed the revenue's appeal.5. Non-Deduction of TDS on Commission Payments:The fourth issue involved the deletion of the addition due to non-deduction of TDS on commission payments. The CIT(A) allowed the claim, referencing the Supreme Court's decision in GE India Technology Centre P. Ltd. v. CIT, which clarified that TDS is required only when the income is chargeable under the Act. The Tribunal found no reason to interfere with the CIT(A)'s order and dismissed the revenue's appeal.6. Deduction of Wealth Tax While Computing Book Profit u/s. 115JB:The fifth issue was the deduction of wealth tax while computing book profit u/s. 115JB. The CIT(A) allowed the deduction based on a decision by the ITAT in Usha Martin Industries Ltd. The Tribunal found no infirmity in the CIT(A)'s order and dismissed the revenue's appeal.7. Disallowance of Bad Debt:The sixth issue was the disallowance of bad debt. The assessee had written off a loan given in the normal course of business as irrecoverable. The CIT(A) allowed the claim, referencing the Supreme Court's decision in TRF Ltd. Vs. CIT, which stated that it is sufficient if the bad debt is written off as irrecoverable in the accounts. The Tribunal upheld the CIT(A)'s order and dismissed the revenue's appeal.8. Deletion of Disallowance of Nursery Expenses:The seventh issue involved the deletion of nursery expenses disallowance. The CIT(A) allowed the expenses as revenue expenditure based on the jurisdictional High Court's decision in CIT Vs. Tasati Tea Ltd., which treated such expenses as maintenance rather than capital expenditure. The Tribunal upheld the CIT(A)'s order and dismissed the revenue's appeal.9. Verification of Donation Certificates:The eighth issue was the CIT(A)'s direction to the AO to allow donations subject to verification of certificates. The Tribunal found no reason for the revenue to be aggrieved since the CIT(A) merely directed verification. The Tribunal confirmed the CIT(A)'s order and dismissed the revenue's appeal.10. Verification of TDS and Advance Tax Credits:The ninth issue was the CIT(A)'s direction to the AO to allow TDS and advance tax credits as per the assessee's claim, subject to verification. The Tribunal found no reason for the revenue to be aggrieved since the CIT(A) directed verification. The Tribunal confirmed the CIT(A)'s order and dismissed the revenue's appeal.Conclusion:The Tribunal dismissed the revenue's appeal on all grounds, confirming the CIT(A)'s orders on each issue. The order was pronounced in the open court on 30.10.2015.

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