Section 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi

Climax Overseas Pvt. Ltd Vs DCIT (ITAT Delhi)

The appeal by Climax Overseas Pvt. Ltd. challenged an order from the Commissioner of Income-tax (Appeals) (CIT(A)), which had sustained a rectification order issued by the Assessing Officer (AO) under Section 154 of the Income Tax Act, 1961 (the Act). The core dispute centered on the AO’s attempt to disallow a deduction for the employee contributions to ESI and Provident Fund (PF) on the grounds of delayed pay

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