Delayed deposit of employees’ contribution to PF/ESI not allowable

Supreme & Co. Pvt Ltd Vs DCIT (ITAT Kolkata)

The appeal was filed by the assessee against the order dated 02.02.2024 of the National Faceless Appeal Centre (CIT(A)) under section 250 of the Income Tax Act.

Grounds of Appeal: 2. The assessee raised the following grounds of appeal:

• Disallowance of Rs. 85,23,450/- under section 36(1)(va) for delayed deposits of PF.

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