ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR
In the result, appeal for the A
ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)
section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored
5
The Nirmal Ujwal Credit
Co–operative Society Ltd. A.Y.2014–15
cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing
Officer must follow. The second question shall accordingly