ITO vs NIRJA PUBLISHERS & PRINTERS PVT. LTD.

Authority: ITAT Tribunal/Court: Delhi Date: 2019-07-08 AY: 2011-12 Section: 80IC, 43B, 115JB, 40(a)(ia) Acts: Income Tax Act 1961 Result: Assessee Citation: 719Taxpundit96 Justices: H.S. SIDHU JM & B.R.R. KUMAR AM Appeal No: I.T.A. No. 1843/DEL/2016
Whether the assessee is eligible for deduction under Section 80IC for publishing books as a manufacturing activity --- Held Yes. Whether trade discount paid to a holding company requires TDS under Section 194H and is disallowable under Section 40(a)(ia) --- Held No. Whether delayed deposit of employees' EPF contribution before the due date of filing return is allowable --- Held Yes.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart