One-Day PF Delay Excused Where Payment Was Impossible

Intertek India Private Limited Vs ACIT (ITAT Delhi) One-Day PF Delay Due to Technical Glitch Excused; DTAA Rate Applies to DDT on UK Dividend — ITAT Grants Multi-Issue Relief The Delhi Bench “B” of the ITAT, in Intertek India Pvt. Ltd. v. ACIT (AYs 2016-17 & 2017-18), granted substantial relief to the assessee on multiple issues relating to employees’ PF contribution, dividend distribution tax (DDT), treaty benefit, and TDS credit, partly allowing both appeals. For AY 2016-17, the Tribunal deleted the disallowance of ₹33.39 lakh towards employees’ contribution to PF, where paym...