Delhi HC Upholds Disallowance of EPF/ESI Late Payment Despite Technical Glitches

Tangerine Design Private Limited Vs CPC-ITR (Delhi High Court)

The tax appellate authority dismissed the appeal of Tangerine Design Private Limited (AY 2018-19) on the disallowance of late employee EPF/ESI contributions.

Summary

In a significant decision concerning the interpretation of tax deductions for employee welfare contributions, an appellate authority dismissed the appeal of Tangerine Design Private Limited for the Assessment Year (AY) 2018-19. The central issue before the authority was the disallowance of Rs 54,77,440, whic

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