Section 143(1) Adjustment on PF–ESI Sent Back for Proper Fact Check

Alaknanda Associates Vs ITO (ITAT Delhi) Employees’ PF/ESI Disallowance u/s 36(1)(va) Remanded: ITAT Delhi Directs AO to Examine ‘Month of Salary Disbursement’ Test The Delhi Bench ‘F’ of the Income Tax Appellate Tribunal, Delhi Bench allowed the assessee’s appeal for AY 2018-19 for statistical purposes and remanded the issue of disallowance of employees’ contribution to PF and ESI to the Assessing Officer for fresh examination. The assessee’s return was processed under section 143(1), wherein the CPC disallowed ₹85.57 lakh under section 36(1)(va) on account of alleged delaye...