MOHAMMED DARUS SALAM,NEW DELHI vs. DCIT, CPC, BENGALURU
In the result, the appeal of the assessee is allowed
ITA 946/DEL/2021[2018-19]Status: DisposedITAT Delhi11 Nov 2021AY 2018-19
Bench: Shri Kul Bharat[Assessment Year : 2018-19] Mohammed Darus Salam, Vs Dcit, 15/5A, Old Chandrawal, Civil Lines, Cpc, New Delhi-110054. Bengaluru. Pan-Afgpd5866E Appellant Respondent Appellant By Shri Manu K.Giri, Adv., Shri Aseem Chawla, Adv. & Ms. Sonia Dudeja, Adv. Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 11.11.2021 Date Of Pronouncement 11.11.2021
Section 142(1)Section 143(1)Section 36(1)(va)
belated deposit of employees' PF/ESI contributions are taxed in the case of non-business income also. Under the head 'Income From Other Sources', Section 56(2)(ic) inserted by the Finance
Act, 1987 w.e.f 01/04/1988 reads as under: -
"56(2) In particular, and without prejudice to the generality
