Case Law Details
Case Name : Adhaan Solution Pvt. Ltd. Vs ACIT (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 922/Ahd/2023
Date of Judgement/Order : 08/08/2024
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.
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