Case Law Details
Case Name : Radial International Vs DCIT (ITAT Delhi)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Delhi
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Radial International Vs DCIT (ITAT Delhi)
Introduction: The case of “Radial International vs DCIT” was heard by the ITAT Delhi and revolves around the disallowance of payment of Provident Fund (PF) amounting to Rs.89,644/- deposited after the due date. The central issue is whether the payment made on the next working day, when the due date falls on a national holiday, should be accepted and not subject to disallowance under section 36(1)(va) of the Income-tax Act, 1961.
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