Case Law Details
Case Name : Ajashy Engineering Sales Pvt. Ltd. Vs ITO (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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Ajashy Engineering Sales Pvt. Ltd. Vs ITO (ITAT Delhi)
ITAT held that AO was not justified in denying the deduction claimed by the assessee on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in the matter, the Revenue had not contended that the assessee has deposited the contribution after the filing of the return of income. In view of the above, respectfully following the decision of the Hon’ble Please become a Premium member. If you are already a Premium member, login here to access the full content.
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