SIMHAPURI BHAVITHA ,NELLORE vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-1, NELLORE
In the result, both the appeals of the assessee are partly allowed for statistical purposes in above terms
ITA 21/HYD/2022[2018-19]Status: DisposedITAT Hyderabad07 Mar 2022AY 2018-19
Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Chary
For Appellant: Shri I. KamareddyFor Respondent: Shri Rohit Mujumdar
Section 139Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B
disallowed an amount of Rs. 52,27,033/-. Therefore, for arriving the correct claim of
:- 5 -:
ITA Nos. 21 & 22/Hyd/2022
Simhapuri Bhavitha, Nellore.
deduction of employees contribution of PF & ESI u/s 36(1)(va) r.w.s. 43B, we remit the issue to the file of the AO with a direction to follow the above decision of the coordinate bench cited supra
