2016 (12) TMI 1918

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....ildyal For the Respondent :- Rakesh Kumar ORDER Heard Sri Ashok Kumar, learned Counsel assisted by Sri Manu Ghildyal, learned counsel for the appellant and Sri  Ashish Bansal along with Sri Rakesh Kumar, learned Counsel for the assessee. This is an appeal filed by the department under Section 206-A of the Income Tax Department, 1961 against an order of the Tribunal dated 03.03.2016. The q....

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....ircumstances of the case, the learned ITAT was justified in treating the addition eligible for deduction under 80P of the I.T. Act 1961, which was made by the Assessing Officer on account of Provident Fund amount to Rs. 6,03,547/- not been deposited to the Provident Fund regularly and within the stipulated time. So it was not exempt under Section 80P of the I.T. Act 1961, as it was not the part of....