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.

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