2019 (6) TMI 1685

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....he disallowance/addition made on account delayed payment of employees contribution to Provident Funds and ESI beyond due dates prescribed under PF Act and ESI Act respectively ? 2. Whether on the facts and circumstances of the cases and in law, CIT (A) was right in allowing the asseesse's claim in full for deduction U/s 115JJAA without appreciating the purport and meaning of the section, which does not allow deduction for wages paid for earlier previous years other than the one relevant to the assessment year ? 3. The Appellant craves leave to alter, amend or delete the above grounds of appeal or add any other grounds of appeal on or before the hearing of the appeal?" 2. As far as ground No.1 raised by the revenue in this appeal is....

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....t of additional wages paid for employment of new workmen during the previous year 2013- 14 relevant to AY 2014-15 and had also claimed deduction @ 30% in respect of additional wages paid for earlier previous years 2012-2013 of Rs.1,63,67,148/- and 2013-2014 of Rs.1,56,86,134/- totaling to Rs.3,20,53,282/-. The AO referred to the provisions of the section 80JJAA and observed that the deduction is available on the additional wages paid to the new regular workmen employed in the previous year for the three assessment years including the assessment year relevant to the previous year in which such employment is provided and found that the deduction claimed in respect of the additional wages paid for the earlier previous years, if allowed, would ....

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....wn case for the assessment year 2004-05 has held that 'when the matter was taken up for hearing and order of the tribunal in ITA Nos. 273 & 274/Bang/2005 dated 21/12/06 for the assessment years 2001-02 and 2002-03 in ACIT vs. Texas Instruments (India) Pvt. Ltd was produced before us in which the Tribunal on exactly identical issue had decided in assessee's favour. Following the same we allow the appeal by the assessee". Further, during the appellate proceedings, the appellant furnished copies of Form 10DA giving the details of number of workmen on the roles. On perusal of the same it was found that the report u/s.80JJAA is in order. Further, in my earlier order passed for assessment years 2006-07 and 2011-12 in the appellant's own case ....