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No Deduction if Employees’ Contribution Not Paid to PF & ESI: Kolkata ITAT
Case Law Details
- Case Name
- Jankalyan Vinimay Pvt Ltd Vs DCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Kolkata
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Jankalyan Vinimay Pvt Ltd Vs DCIT (ITAT Kolkata)
The dispute between Jankalyan Vinimay Pvt Ltd and DCIT, as adjudicated by the Income Tax Appellate Tribunal (ITAT) Kolkata, revolves around the disallowance of deductions concerning employees’ contributions to Provident Fund (PF) and Employee State Insurance (ESI) accounts. This detailed article delves into the crux of the matter, examining the contentions of both parties, the legal precedents invoked, and the final verdict rendered by the ITAT.
The ITAT’s scrutiny begins with the grounds presented by the assessees against the Commis...





