Is disallowance on account of delay in deposit of employee share of ESI and EPF justified?

Last updated: 14 January 2022
Quick Summary
This ruling by the ITAT Chandigarh addresses whether disallowances are justified when the employee's share of ESI and EPF contributions are deposited late. The Tribunal followed previous decisions in similar cases where the facts were identical. Consequently, the disallowances previously upheld by the CIT(A) were deleted, and the assessees' appeals were allowed.

Court :
ITAT Chandigarh

Brief :
Both the above appeals by different assessees are directed against the separate orders of the CIT(Appeal), National Faceless Appeal Centre, (NFAC), Delhi

Citation :
ITA No. 341/Chd/2021

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Poojitha Raam Vinay
Published in Income Tax
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