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PF/ESI 36(1)(va) Disallowance under 143(1) Set Aside – ITAT Remands Matter to AO After Accepting Revised Tax Audit Report
Case Law Details
- Case Name
- Crown Gaskets Private Limited Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Delhi
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Crown Gaskets Private Limited Vs ITO (ITAT Delhi)
PF/ESI 36(1)(va) Disallowance under 143(1) Set Aside – ITAT Remands Matter to AO After Accepting Revised Tax Audit Report
Assessee filed return declaring income of ₹24.41 lakh. CPC, Bengaluru processed the return u/s 143(1) & made an adjustment of ₹35,75,905/- by disallowing employees’ PF/ESI contribution u/s 36(1)(va), based on due dates reported in Clause 20(b) of the Tax Audit Report. CIT(A) confirmed the disallowance, holding that TAR details are final unless a revised report is filed, & observed that Assessee had not furnis...
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