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3 orders · Page 1 of 1
The Tribunal allowed the appeal regarding the time extension amount, finding the AO's approach unjustifiable. It also allowed the appeal concerning labour and material charges, stating no TDS was required for material purchases and direct hiring of labour. However, the appeal regarding disallowance of interest and remuneration to partners was dismissed.
The Tribunal held that if employees' contributions to PF and ESI are paid before the due date of filing the return of income, the assessee is eligible to claim the deduction. The disallowances made by the Assessing Officer were deleted.
The Tribunal held that if employees' contributions to PF and ESI are paid before the due date of filing the return of income, the assessee is eligible to claim the deduction. The disallowances made by the Assessing Officer were deleted.