https://www.taxtmi.com/caselaws?id=270575 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the additions made by the AO. The first issue regarding the disallowance of late deposition of employee's PF contribution was resolved in favor of the assessee, citing various judgments and statutory provisions. The second issue concerning the disallowance of prior period expenses claimed by the cooperative society and State Govt. undertaking was also decided in favor of the assessee, considering the approvals received during the current year. The Tribunal found no errors in the CIT(A)'s orders and ruled against the Revenue on both grounds. en-us Fri, 01 Jan 2016 00:00:00 +0530 Fri, 08 Jan 2016 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270575 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the additions made by the AO. The first issue regarding the disallowance of late deposition of employee's PF contribution was resolved in favor of the assessee, citing various judgments and statutory provisions. The second issue concerning the disallowance of prior period expenses claimed by the cooperative society and State Govt. undertaking was also decided in favor of the assessee, considering the approvals received during the current year. The Tribunal found no errors in the CIT(A)'s orders and ruled against the Revenue on both grounds. Case-Laws Income Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270575