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Case Law Details

Case Name : Parry Engineering & Electronics Ltd. Vs PCIT (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 464/Ahd/2024
Date of Judgement/Order : 27/08/2024
Related Assessment Year : 2018-19
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Parry Engineering & Electronics Ltd. Vs PCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that invocation of section 263 of the Income Tax Act for issue of delayed payment of employees’ contribution to PF/ESIC justifiable as AO’s failure to examine has rendered assessment order erroneous and prejudicial to interest of revenue.

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