2019 (1) TMI 1547

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....RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER For the Appellant : Smt. Suman Malik, CIT DR For the Respondent : Smt. Suman Malik, CIT DR ORDER PER D.S. SUNDER SINGH, Accountant Member: This appeal is filed by the revenue against the order of the Commissioner of Income Tax(Appeals) [CIT(A)]-9, Hyderabad and cross objection filed by the assessee in support of the or....

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....e Act, the AO made the disallowance of Rs. 14,06,305/- representing the employees contribution to EPF to the returned income u/s 36(1)(v) r.w.s 2(24) of the Act. 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) deleted the addition made by the AO following the order of this Tribunal in the case of Eastern Power Distribution Company of AP Ltd. ....

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.... Ltd Vs. ACIT (2015) (40 ITR TRIBUNAL 470) for ready reference, we reproduce here under the relevant para no. 10 of the tribunal cited supra. Para 10: considering the facts and circumstances of this case and also following the judicial precedence as discussed above, we are of the view that there is no distinction between employees and employer contribution to PF, and if the total contribu....

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....loyees Contribution of Provident Fund." 4. We have heard both the parties and perused the material placed on record. This Tribunal has taken a consistent view that the employees contribution to PF required to be allowed even if the same is paid before the due date of filing the return u/s 139(1) of the Act. The Tribunal has followed the decision of Hon'ble Karnataka High Court in the case of ES....