Case Law Details
Case Name : Subramanya Karthik Vs ITO (ITAT Bangalore)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Bangalore
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Subramanya Karthik Vs ITO (ITAT Bangalore)
ITAT held that decisions cited by the learned Counsel for the assessee proceed on the assumption that the disallowance of employees’ share of PF and ESI paid beyond the due dates under relevant law has been made only under section 143(1)(a)(iv) of the Act, while in the intimation under section 143(1)(a) of the Act, no such basis has been given and therefore the disallowance can be justified even in terms of section 143(1)(a)(ii) of the Act.
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