M/S SHRISTI INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. A.C.I.T.,CIRCLE-11(2), KOLKATA
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 1228/KOL/2019[2012-13]Status: DisposedITAT Kolkata31 Oct 2022AY 2012-13
Bench: Shri Sanjay Garg & Shri Girish Agrawal]
Section 143(3)Section 14ASection 2(24)Section 3Section 36(1)Section 36(1)(va)Section 43B
68,95,685/- was claimed. Assessment proceedings were completed wherein ld.A.O made disallowance of Rs. 4,22,409/- u/s 36(1)(va) in respect of employees’ contribution to provident fund and ESI which was deposited to the Govt. Account beyond the prescribed due date.
Further, disallowance u/s 14A read with Rule 8D(2)(iii) was made of Rs. 1
