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Case Law Details

Case Name : Parv Buildcon Vs DCIT (ITAT Raipur)
Appeal Number : ITA No. 357/RPR/2023
Date of Judgement/Order : 11/01/2024
Related Assessment Year : 2018-19
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Parv Buildcon Vs DCIT (ITAT Raipur)

ITAT Raipur held that delayed deposit of employees share of contribution towards ESI/PF for A.Y. 2018-19 allowed as deduction.

Facts- The assessee company had filed its return of income for A.Y. 2018-19 declaring an inco

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