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ITAT Upholds Disallowance for Delayed Employees’ Contribution Fund Deposit
Case Law Details
- Case Name
- Poddar Car World Private Limited Vs ACIT (ITAT Guwahati)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Guwahati
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Poddar Car World Private Limited Vs ACIT (ITAT Guwahati)
Introduction: The Income Tax Appellate Tribunal (ITAT) in Guwahati recently ruled against Poddar Car World Private Limited in a case against the Assistant Commissioner of Income Tax (ACIT). The dispute revolved around the delayed deposit of the Employees’ Contribution Fund, which was disallowed by the ITAT, endorsing the earlier orders of the National Faceless Appeal Centre.
Analysis: The ITAT ruled that the delayed deposit of the Employees’ Contribution Fund by Poddar Car World Private Limited and other appellants is not per...
