2018 (9) TMI 1305

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.... For The Assessee : Shri V. Siva Kumar ORDER PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the revenue is directed against the order dated 27/11/2017 of CIT(A) - 4, Hyderabad for AY 2014-15. 2. Brief facts of the case are, the assessee company engaged in chit fund business, entertainment, food processing and farm maintenance, filed its return of income for AY 2014-15 admitting total....

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....unt of belated remittance of ESI. 4. The CIT(A), with regard to the addition of bad debts written off, observed that the details filed by the assessee were verified and as per which the entire amount to be allowed as bad debts and following his earlier orders, directed the AO to verify and rework the disallowance of bad debts accordingly. As regards the disallowance on account of belated remitt....

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.... the disallowance made u/s 36(1)(va) r.w.s 2(24)(x) of Rs. 30,513/-, if they were paid before the end of the Financial year, ignoring the fact that the assessee failed to deposit the same into Government account within the due dates under the relevant Acts. 4 Any other ground that may be urged at the time of hearing." 6. Considered the rival submissions and perused the material on reco....