This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Mere Typographical Error in Tax Audit Report Cannot Deny PF Deduction: ITAT Mumbai
Case Law Details
- Case Name
- Delhi International Cargo Terminal Pvt. Ltd. Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2023-24
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Delhi International Cargo Terminal Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Mumbai ITAT: Typographical Error in Tax Audit Report Cannot Deny PF Deduction if Contribution Was Actually Paid Within Due Date
The Mumbai ITAT held that a mere typographical error in the Tax Audit Report cannot justify disallowance of employees’ Provident Fund (PF) contribution under section 36(1)(va) where the evidence establishes that the contribution was in fact deposited within the statutory due date. In this case, the tax auditor mistakenly reported the date of deposit as 11.01.2022 instead of the c...
Author Info
