SMT. LINGAMMAL RAMARAJU SHASTRA PRATHISHTA TRUST,RAJAPALAYAM vs. ACIT (EXEMPTIONS), COIMBATORE
In the result, the appeal stands allowed
ITA 1250/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Nov 2024AY 2018-19
Section 11Section 12ASection 142(1)Section 143(3)Section 263Section 264
36(1)(va) of the Act. On appeal, the Hon'ble High Court\nupholding the order of the Kolkatta Tribunal held that, since the AO had\nfollowed decision of jurisdictional High Court which held field in the\nrelevant AY, allowing deduction for belated payment of employee's\ncontribution to PF/ESI, the said view of the AO cannot be termed
