The Tribunal confirmed that employees’ contributions to EPF and ESIC deposited after the statutory due dates are disallowable under Section 36(1)(va). The assessee’s appeal was dismissed as the delay ...
ITAT Pune deleted the penalty of Rs.2.74 lakh imposed under Section 270A(9) for misreporting income related to delayed PF/ESIC payments. The Tribunal ruled that since the assessee's claim was based on ...
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