This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delayed Payment: No Deduction for Employee’s PF & ESIC Contribution
Case Law Details
- Case Name
- KMTC (India) Private Limited Vs CIT(A) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
KMTC (India) Private Limited Vs CIT(A) (ITAT Mumbai)
Introduction: KMTC (India) Private Limited recently found itself in a legal battle against the Commissioner of Income Tax (Appeals)-52, Mumbai. The appeal contested the order passed under section 250 of the Income Tax Act for the Assessment Year 2014-15. The primary issues revolved around the addition of Rs.4,86,368/- for delayed PF deposit and Rs.3 lacs for preliminary expenses, including deduction allowed under section 35D of the Act.
Detailed Analysis:
1. Employee Contribution to PF & ESIC:
The case involved a disallowance of Rs.4,...
