2019 (3) TMI 587

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....spondent   P.C.: 1. This appeal is filed by the Revenue to challenge the judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short). Following questions are presented for our consideration:- "(i) Whether on the facts and in the circumstances of the case and in law, the Tribunal has erred in not considering the fact that the amount of disallowance u/s. 14A has to be comp....

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....wance of Rs. 7,00,094/- u/s. 36(1)(va) of the Income Tax Act, 1961 without appreciating the fact that when the employer fails to credit the employee's contribution deducted from their salaries or wages by the due date in the account of the relevant fund, the same is to be taxed as income of the employer?" 2. Question No. (i) arises out of the Assessing Officer's order making disallowanc....

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....assessee company bearing the expenditure of foreign travel of the wife of the chairman and claimed it as allowable expenditure. The Tribunal, while confirming the deletion made by the CIT(A), noted that the chairman in question was aged about 80 years and that he needed to be accompanied by family member for his medical ground. It was also noted that the wife herself was a director of the assessee....