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Employees’ PF & ESI: ITAT Delhi Splits Treatment Before & After SC’s Checkmate Ruling
Case Law Details
- Case Name
- Rajesh Kumar Garg Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Rajesh Kumar Garg Vs ACIT (ITAT Delhi)
Pre-Checkmate Relief & Post-Checkmate Pain – PF/ESI Delay Split by ITAT Delhi- Employees’ PF & ESI: Intimation Cannot Cross Debate Before Checkmate – No 143(1) Disallowance before SC Ruling, Post-Ruling AO gets Green Signal
Delhi ITAT examined disallowances of employees’ PF & ESI contributions made during intimation u/s 143(1).
Assessee had filed his ITRs within time, but CPC while processing the returns treated delayed payments of employees’ contributions to PF & ESI as deemed income u/s 2(24)(x) & disallowed them u/...
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