SHIVA INDUSTRIAL SECURITY AGENCY GUJARAT PVT. LTD.,,SURAT vs. THE ACIT, CIRCLE-4,, SURAT
In the result, ITA No.2527/Ahd/2017 is allowed, and ITA
ITA 2527/AHD/2015[2006-07]Status: DisposedITAT Surat13 Nov 2018AY 2006-07
Bench: Shri Rajpal Yadav & Shri Amarjit Singh
For Appellant: Shri Nirmal Somani, CAFor Respondent: Smt.Smitha V. Nair, Sr.DR
Section 139Section 143(3)Section 147Section 148Section 36Section 36(1)(v)Section 40
36(1)(v) on account of deposits made by the assessee representing employees’ contribution to PF account after due date in the Asstt.Years 2006-07 and 2011-12 respectively; (b) disallowance of Rs.2,09,885/- and Rs.3,08,247/- out of ESIC fund after specified due date in the Asstt.Year 2006-07 and 2011-12. Apart from these common issues