Case Law Details
Case Name : Sushil Kumar Gupta & Co Vs ITO (ITAT Chandigarh)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Chandigarh
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Sushil Kumar Gupta & Co Vs ITO (ITAT Chandigarh)
ITAT Chandigarh held that disallowance for late deposit of employees’ share of PF/ ESI contribution to relevant funds beyond prescribed due date under respective Act is duly sustainable in law.
Facts- The Assessee’s return was processed by the CPC and order u/s. 143(1) was passed wherein the disallowance invoking the provisions of Section 143(1)(a)(iv) was made for fault of the assessee not to pay the employees’ contribution to PF/ESI before t
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