2019 (11) TMI 506

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....For the Respondent : Shri Vinod Tanwani, Sr. D.R. ORDER PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal filed by the Assessee is directed against the order of the Ld. CIT(A)-1, Ahmedabad dated 16.06.2017 pertaining to A.Y. 2014-15 and for confirming the disallowance of Rs. 18,69,737/- made by the A.O. on account of delayed payment of Employees Contribution to Provident Fund and ESIC. ....

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....13 05/10/2013 Rs. 1,3 7,396/- 6. -do- 20/10/2013 06/11/2013 Rs. 1,28,762/- 7. -do- 20/11/2013 28/12/2013 Rs. 1, 38,2047- 8. -do- 20/12/2013 01/01/2014 Rs. 1,22,2607- 9. -do- 20/01/2014 07/02/2014 Rs. 1,36,188/- 10. -do- 20/02/2014 30/03/2014 Rs. 1,51,489/- 11. -do- 20/03/2014 16/04/2014 Rs. 1,4 1,310/- ....

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.... 28/03/2014 Rs. 18,909/- 11. -do- 21/04/2014 01/05/2014 Rs. 2 1,505/- Total       Rs. 2,11,179/- In view of the above, the assessee vide notice u/s 142(1) dated 21.07.2016 was requested to explain as to why the disallowance of Rs. 18,69,737/- for the late payment of employees contribution of provided fund and ESI should not be made. 4. Therea....

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....ess disallowance - Certain deductions to be allowed on actual payment (Employees contribution) - Whether where an employer has not credited sum received by it as employees' contribution to employees' account in relevant fund on or before due date as prescribed in Explanation to section 36(1)(va), assesses shall not be entitled to deduction of such amount though he deposits same before due ....