M/S. JAMMU DEVELOPMENT AUTHORITY,JAMMU ( J&K) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU

ITA 498/ASR/2013Status: DisposedITAT Amritsar20 March 2019AY 2005-0643 pages
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What did the Tribunal hold?

The Tribunal held that the assessee's grounds of appeal related to general nature were dismissed as withdrawn. Regarding the agency commission, the Tribunal noted that the CIT(A) had dismissed the assessee's appeal on this issue. The Tribunal also addressed issues related to interest income and EPF deposits, allowing one ground for the assessee and dismissing another for the revenue.

What were the facts?

The assessee, Jammu Development Authority, appealed against an addition made by the Assessing Officer (AO) on account of agency commission. The AO had added a notional commission on works executed by the assessee for other departments, including state and central plan works, which the assessee argued were grants and not subject to commission.

What were the issues?

Whether agency commission can be charged on grants-in-aid and whether late deposit of employee's EPF contribution disallows deduction.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 2(24)(x)

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: Sh. N. S. Saini & Sh. N. K. Choudhry

For Appellant: Shri. R. K. Gupta, CA &, Shri. Vasu Gupta, CA
For Respondent: Shri. M. P. Singh, CIT DR
Hearing: 21.02.2019Pronounced: 22.03.2019

Per N. S. Saini, Accountant Member:

These are the cross appeals filed by the assessee and Revenue against the order of Commissioner of Income Tax (Appeals) dated 06.05.2013, Jammu.

2.

The assessee has filed modified grounds of appeal and submitted that the same may be adjudicated by the Tribunal in place of the original grounds of appeal filed with the appeal memo.

ITA Nos. 494 & 498/Asr./2013 2 Jammu Development Authority

3.

The ld. Departme

The order continues below.

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