Delhi ITAT ruled that delayed deposit of employees' PF/ESI contributions attracts disallowance under Section 36(1)(va). The decision reinforces that such adjustments are permissible during summary ...
ITAT Agra Quashes EPF/ESI Disallowance as Section 143(1) Adjustment not allowed for Debatable Issues
The Agra ITAT held that disallowance of employees' PF and ESI contributions could not be made through Section 143(1) processing when the legal position was unsettled. The ruling emphasizes that highly ...
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