TaxTMI 
TaxTMI 
2025 (4) TMI 2231
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....: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 09.11.2022 for the AY 2018-19. 02. The only issue raised by the assessee is against the confirmation of addition of Rs.10 lacs by the ld. CIT (A) as made by the ld. AO (CPC) Bangalore by disallowing Rs. 10 lacs out of the dividend r....
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....s which was reported u/s 10(35) by invoking provisions of section 115BBDA and levied the tax accordingly in the order passed u/s 143(1) of the Act. 04. In the appellate proceeding, the ld. CIT (A) affirmed the said order by totally mis-understanding and mis-construing the facts by recording wrong finding in the appellate order that there was a failure on the part of the assessee to pay the empl....
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....ct, which was affirmed by ld. CIT (A) upon wrong understanding of the issue to be relating to non-payment by the assessee of employees contribution of PF and ESI within the prescribed time limit. In our opinion this is a factual mistake on the part of the assessee while filing the return of income which needs to be corrected and therefore the disallowance made by the ld. AO is incorrect and agains....
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....1, Netaji Subhas Road, Kolkata-700001 ORDER Recognition is hereby accorded under Rule 3(1) of the Part A of the Fourth Schedule of the Income Tax Act, 1961, and Rule 77(5) of the Income Tax Rules, 1962, to Balmer Lawrie & Co. Ltd. Staff Provident Fund formed under the trust deed dated 25.8.1947. This shall take effect on and from 31-12-2007. The recognition may be withdrawn if the provident ....