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Case Law Details

Case Name : Ernst & Young Merchant Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2019-20
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Ernst & Young Merchant Vs ACIT (ITAT Mumbai)

Ernst & Young Merchant, involved in corporate advisory and merchant banking services, contested an addition of Rs. 22,37,042/-made under Section 36(1)(va) of the I.T. Act. This was pertaining to the employees’ contribution to the provident fund, where the tax auditor had erroneously reported the payment dates of the fund.

As a result of this error, the Centralized Processing Center (CPC) disallowed the aforementioned amount during the processing of the companyR

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