Case Law Details
Case Name : K A Hospitality Private Ltd. Vs Income Tax Department (ITAT Mumbai)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Mumbai
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K A Hospitality Private Ltd. Vs Income Tax Department (ITAT Mumbai)
Grievance of the assessee, in this appeal, is that the CIT(A) is not justified in upholding the adjustment, made by the Centralized Processing Centre Bengaluru while processing income tax returns under section 143(1) in respect of disallowance of on account of delay in making the payment towards the employees’ contribution for the provident fund, under section 36(1)(va) r.w.s. 2(24)(x) of the Act based on mere Tax Audit Report of Auditor.
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