ITAT Upholds addition for belated employees’ contributions to PF/ESIC

Naveen Chandra Bhatt Vs ITO (ITAT Delhi)

The case of Naveen Chandra Bhatt Vs ITO (ITAT Delhi) offers critical insights into the legal repercussions of belated deposit of employees’ contributions to Provident Fund/ESIC. The case examines the regulatory framework and underlying tax implications surrounding the late submission of these contributions under the Income Tax Act.

Analysis

The appeal by the assessee, Naveen

Please become a Premium member. If you are already a Premium member, login here to access the full content.