Case Law Details
Case Name : Coronation Cigar Co. Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Mumbai
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Coronation Cigar Co. Vs DCIT (ITAT Mumbai)
Introduction: The case of Coronation Cigar Co. Vs DCIT, adjudicated by the Income Tax Appellate Tribunal (ITAT) Mumbai, revolves around the disallowance of payments towards Provident Fund (PF) and Employee State Insurance (ESI) made before the due date of filing Income Tax Return under section 139(1) of the Income Tax Act. The key contention was whether such payments should be disallowed under section 36(1)(va) read with section 2(24)(x) of the Act.
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