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Case Law Details

Case Name : Rai Bahadur Narain Singh Sugar Mills Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2018-19
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Rai Bahadur Narain Singh Sugar Mills Ltd. Vs ACIT (ITAT Delhi)

Introduction: The case of Rai Bahadur Narain Singh Sugar Mills Ltd. vs. ACIT (ITAT Delhi) revolves around an issue related to the disallowance of employee’s contribution to the Employees’ Provident Fund (EPF) due to a delay in payment. The Income Tax Appellate Tribunal (ITAT) in Delhi has issued a significant ruling in favor of the assessee, highlighting the importance of considering technical issues in such matters.

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