ITAT upholds disallowance for delayed Deposit of Employees’ PF & ESIC

Kothari Wheels Vs DCIT (ITAT Pune)

Introduction: The appeal filed by Kothari Wheels against the order of the CIT(A) regarding the disallowance of late deposit of Employees’ share of PF and ESIC has been upheld by ITAT Pune. Here’s a detailed analysis of the case.

Detailed Analysis: During the assessment year 2018-19, the CPC, Bengaluru made a disallowance of Rs. 93,37,905/- due to the late deposit of employees’ share of PF and ESIC by Kothari Whe

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