https://www.taxtmi.com/caselaws?id=273852 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition of Rs. 7,91,59,691 made by the Assessing Officer. The CIT(A) based the deletion on the timely payment of PF, ESIC, and professional tax before the due date of furnishing the return under the Income Tax Act, 1961. The Tribunal found that the Assessing Officer failed to differentiate between the facts of the case and legal precedents cited, ultimately affirming the CIT(A)'s decision. en-us Mon, 23 Jan 2017 00:00:00 +0530 Wed, 18 Jul 2018 06:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273852 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition of Rs. 7,91,59,691 made by the Assessing Officer. The CIT(A) based the deletion on the timely payment of PF, ESIC, and professional tax before the due date of furnishing the return under the Income Tax Act, 1961. The Tribunal found that the Assessing Officer failed to differentiate between the facts of the case and legal precedents cited, ultimately affirming the CIT(A)'s decision. Case-Laws Income Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273852