CPC Cannot Override High Court Law: ITAT Deletes PF & ESIC Additions

Chandrakant Shamappa Kontha Vs DCIT (ITAT Bangalore)

Pre-Checkmate Era Cannot Be Rewritten: ITAT Deletes 36(1)(va) Additions Made by CPC- Finance Act 2021 Prospective Only: ITAT Protects Assessee from Retrospective PF Hit- When CPC Overrides HC Law, ITAT Steps In: Employee Contribution Disallowance Quashed

Assessee filed returns for AYs 2019-20 & 2020-21. CPC processed the returns u/s 143(1) & made additions towards employees’ PF & ESIC contributions u/s 36(1)(va) as they were deposited beyond the due dates und

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