TaxTMI 
TaxTMI 
2022 (3) TMI 523
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....r of Ld. CIT(A), National Faceless Appeal Centre ("NFAC") dated 18.08.2021. The assessee has raised following grounds of appeal:- 1. "That the Ld. CIT(A)-NFAC has erred in facts and in law in sustaining an addition of Rs. 9,41,106.00 on illegal and untenable grounds. Hence, the addition as such may be deleted. 2. The Ld. AO has erred in law and on facts in invoking the provisions of section 36....
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....d in confirming the same. Hence, the addition as such may be deleted. 5. That the Ld. AO (CPC) has erred in facts and in law in making an addition of Rs. 9,41,106 while processing u/s. 143(1)(iv) on illegal and untenable grounds. The Honorable CIT(A)-NFAC has erred in confirming the same. Hence, the addition as such may be deleted. 6. That the Honorable CIT(A)-NFAC has erred in law and on fact....
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....018 declaring total income of Rs. 3,42,135/-. The same was processed u/s. 143(1) of the Income Tax Act, 1961 ("the Act") at Rs. 12,83,241/- by the DCIT, Central Processing Centre ("CPC"), Bangalore by disallowing a sum of Rs. 9,41,106/- being late payment of employee's contribution of PF and ESI. 4. Aggrieved against this, the assessee preferred appeal before Ld. CIT(A), who confirmed the add....
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....ited, (2010) 321 ITR 508 (Del.) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was/is to ensure that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of Employee's Provide....