ACIT, NEW DELHI vs. M/S U.K. PAINTS (INDIA) PVT. LTD., NEW DELHI

ITA 4115/DEL/2013Status: DisposedITAT Delhi16 June 2023AY 2008-0926 pages
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What did the Tribunal hold?

The Tribunal dismissed the Revenue's ground regarding the admission of additional evidence by the CIT(A). It also dismissed the Revenue's ground concerning the disallowance of employee's PF contribution, as it was covered by a Supreme Court decision against the assessee. The Tribunal dismissed the Revenue's ground regarding the disallowance under Section 80IB, upholding the CIT(A)'s decision.

What were the facts?

The assessee company engaged in manufacturing and trading filed its return for AY 2008-09. The Assessing Officer (AO) made additions, and the CIT(A) granted partial relief. The Revenue appealed this order.

What were the issues?

Whether the CIT(A) erred in admitting additional evidence and in deleting additions related to employee's PF contribution and Section 80IB deduction.

Which sections of the Income-tax Act were involved?

Section 14A,Section 36(1)(va),Section 80IB

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: SH. ANIL CHATURVEDI & SH. ANUBHAV SHARMA

For Appellant: Shri Pradeep Dinodia, C.A, Shri R. K. Kapoor, Adv
For Respondent: Ms. Sunita Verma, CIT - D.R
Hearing: 22.05.2023Pronounced: 16.06.2023

PER ANIL CHATURVEDI, AM : The above appeals by Revenue are directed against the separate order of the Ld. CIT(A)-XXI & 30, New Delhi, dated 15.03.2013 & 12.10.2017 in Appeal No.191/10-11/1149 and

The order continues below.

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