ITAT direct AO to find Every Month’ Definition in Clause 38 of EPF Scheme from PF/ESI Authority

ACIT Vs VVDN Technologies Pvt Ltd (ITAT Delhi) ITAT Delhi restored the issue to the file of AO with the direction to find out from the relevant PF authorities and ESI authorities about the term ‘every month’ as mentioned in clause 38 of the employees provident fund scheme. Facts- The revenue has preferred the present appeal contesting that CIT(A) has erred in deleting the disallowance of Rs.1,85,73,689/- without appreciating the legal position that expenditure on account of employees contribution to PF and ESIC is not covered u/s 43B of IT Act, but is covered u/s 36(1)(va) r.w.s 2(24)(...