ITAT’s clarifies law on additions wrt employees’ contributions for PF/ESI based on Tax Audit Report by CPC

Cemetile Industries Vs ITO (ITAT Pune) These appeals by different assessees are directed against the confirmation of disallowance u/s.36(1)(va) of the Income-tax Act, 1961 (hereinafter also called ’the Act’) made in the Intimations issued u/s.143(1) of the Act or thereafter its confirmation in the respective rectification orders for the assessment years 2017-18 to 2020-21. Due to commonness of the issue, we are proceeding to dispose this batch of appeals through a consolidated order for the sake of convenience. 2. On a representative basis, we are taking up the factual scenario from the ap...