In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt
dividend under Section 2(22)(e) of the Act. Thus, the Assessing officer made addition of Rs. 82.25 lacs plus 29.00 lacs is equal to Rs. 1,11,25,000/- (111.25 lacs). 8. On further verification of audited accounts, the Assessing Officer found that the assessee has made payment of employees contribution towards ESI & PF beyond the due date specified