Case Law Details
Case Name : Adhaan Solution Pvt. Ltd. Vs ACIT (ITAT Ahmedabad)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Ahmedabad
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Adhaan Solution Pvt. Ltd. Vs ACIT (ITAT Ahmedabad)
ITAT Ahmedabad held that addition u/s. 36(1)(va) of the Income Tax Act for delayed payment of employees’ contributions to PF and ESIC based on mis-reporting by the auditor in the audit report is unjustified. Accordingly, addition restriction.
Facts- The case of the assessee was selected for scrutiny, and notices under Sections 143(2) and 142(1) of the Income Tax Act were issued. After considering the replies submitted by the assessee, the AO passed an order under Section 143(3) on 14.12.2019, making the ad
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