2021 (5) TMI 1007

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....y ORDER PER LAXMI PRASAD SAHU, A.M.: Both these appeals filed by the assessee are directed against CIT(A) - 5, Hyderabad's common order, dated 28/06/2017 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short "the Act". 2. In ITA No. 1533/Hyd/2017, the assessee has raised two substantive grounds of appeal, one is pertaining to addition towards PF and ESI and another is p....

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.... filing return of income. 3.1 On appeal, the CIT(A) after discussing the issue with various case laws, confirmed the addition made by the AO. 4. Before us, the ld. AR of the assessee filed Notes on clauses, wherein Clause 8 o the Bills seeks to amend section 36 of the Income-tax Act, relating to other deductions read as under: This amendment will take effect from 1st April, 2021 and will.....

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....r authorities held that the same had to be deposited before the due date prescribed in the corresponding statute than the due date for filing Section 139(1) return. The Revenue's case in tune thereof relies on Section 36(va) read with explanation thereto that it is not Section 43B but the former provision which is applicable in such an instance. We find no merit in the Revenue's foregoing stand. W....

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....regards, the addition u/s 14A of Rs. 2,30,555/- in AY 2013-14, the AO made the addition on the ground that no deduction shall be allowed in respect of expenditure incurred in relation to income which does not form part of the total income rejecting the argument of the assessee that it has not earned any dividend income from the investments in equity shares of subsidiaries and other companies ....