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Section 143(1)(a) Adjustments on Debatable PF/ESI Issues Pre-Checkmate Services Judgment
Case Law Details
- Case Name
- Raj Kumar Bothra Vs DCIT (Chhattisgarh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
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Raj Kumar Bothra Vs DCIT (Chhattisgarh High Court)
Chhattisgarh High Court on Summary Assessment of Debatable Tax Issues; Tax Disallowance on Debatable PF/ESI Deposits Set Aside Court Sets Aside Disallowance of Delayed Provident Fund, ESI Contributions Processed Summarily
Raipur: The Chhattisgarh High Court has ruled that a debatable issue, particularly one on which various High Courts held conflicting views and was pending resolution by the Supreme Court, cannot be subject to summary disallowance during the processing of income tax returns under Section 143(1)(a) of the Inco...
