GST Late Fees Expenses allowed in Income Tax : ITAT
Further, it is noted that payments towards late fees for filing TCS/ GST Return is
not an offence prohibited by law. For the above reasons, the ground no. 3 of the
assessee is allowed
IN THE ITAT JAIPUR BENCH ‘B’
Manglam Arts
v.
Principal Commissioner of Income-tax.
SANDEEP GOSAIN, JUDICIAL MEMBER
AND RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER
AND RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER
IT APPEAL NO. 239 (JP.) OF 2023
[ASSESSMENT YEAR : 2018-19]
[ASSESSMENT YEAR : 2018-19]
AUGUST 30, 2023
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