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Case Law Details

Case Name : Siddhi Vinayaka Graphics Pvt Ltd Vs ADIT, CPC, Bengaluru and ACIT (ITAT Kolkata)
Related Assessment Year : 2020-21
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Siddhi Vinayaka Graphics Pvt Ltd Vs ADIT, CPC, Bengaluru/ACIT (ITAT Kolkata)

Disallowance made by the CPC on account of delayed deposit of employees’ contribution to PF/ESI u/s 36(1)(va) rws 2(24)(x) of the Act u/s 143(1) of the Act is correct – ITAT Kolkata.

FULL TEXT OF THE ORDER OF ITAT KOLKATA

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