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Non-deposit of employees contribution to ESI and PF within due date disallowed
Case Law Details
- Case Name
- Om Infra Limited Vs ADIT (CPC) (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20 & 2018-19
- Courts
- All ITAT, ITAT Jaipur
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Om Infra Limited Vs ADIT (CPC) (ITAT Jaipur)
ITAT Jaipur held that non-deposit of employees contribution to ESI and PF within due date as per the respective Act is disallowance by invoking provisions of section 36(1)(va) r.w.s. 2(24)(x) of the Income Tax Act.
Facts- An intimation was issued u/s 143(1) of the Act, whereby, adjustment of PF & ESI was not paid within time for an amount of Rs. 41,89,576/- and unpaid service tax was disallowed as per provision of Section 43B of the Income Tax Act for an amount of Rs. 1,07,621/-.
CIT(A) dismissed the appeal of the assessee. Being aggrieved, the ...
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