Contribution to PF doesn’t exceed 27% of salary and wages hence disallowance deleted: ITAT Ahmedabad
Case Law Details
Case Name : Ven Singh Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 728/Ahd/2024
Date of Judgement/Order : 19/11/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Ahmedabad
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Ven Singh Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that disallowances on account of excess contribution to PF deleted since the same didn’t exceed 27% of the salary and wages in terms of rule 87 of the Income Tax Rules. Accordingly, appeal allowed to that extent.
Facts- Vide the present appeal, the appellant
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