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The Tribunal held that the rejection of books of account by the AO was not justified as no specific defects were pointed out, and the additions were made by merely following previous years' orders without new material. The CIT(A)'s decision to allow the assessee's appeal was confirmed.
The Tribunal held that the rejection of books of account by the AO was not justified as no specific defects were pointed out, and the additions were made by merely following previous years' orders without new material. The CIT(A)'s decision to allow the assessee's appeal was confirmed.
The Tribunal held that the amendment by the Finance Act, 2021, clarifying the 'due date' for employee contributions, is prospective. Therefore, for AY 2018-19, payments made before the return filing date were allowable.