2 results for “section 68”+ Section 154(1)clear
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In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Shri Kul Bharatassessment Year: 2019-20 M/S. R.M. Sales & Services V. Income Tax Officer, Pvt. Ltd. Ward-2 Delha Mod, Sarla Nagar, Maihar Civil Lines, Satna - Distt. Satna-485772 (Mp). 485001. Pan:Aadcr5893G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 07 01 2025 Date Of Pronouncement: 08 01 2025 O R D E R
154 of Income Tax Act, 1961 in disallowing the claim made by the appellant aggregating to Rs 2,87,332/comprising of employee’s contribution of PF Rs 2,68,582/- and Gratuity of Rs 18,750/- by applying section 43B of LT Act, 1961. While ignoring the fact that the same have been suo-moto added back