DCIT,CIRCLE 7(1) , NEW DELHI vs. EAGLE HUNTER SOLUTION LTD, NEW DELHI
In the result, the appeal of the revenue is allowed
ITA 2150/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Jun 2023AY 2017-18
For Appellant: Shri Vagish Kumar (On behalf of assessee)For Respondent: Shri Vipul Kashyap, Sr. DR
Section 2(24)(assessee)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B
erred in deleting the addition amounting to Rs. 2,46,27,875/- in violating of the provisions of section 2(24)(assessee) r.w.s. 36(1)(va) on account of delayed payment of employee contribution towards PF/ESI.
Application of assessee for condonation of delay
3. The ld. Senior DR submitted that ... erred in deleting the addition amounting to Rs. 2,46,27,875/- in violating of the provisions of section 2(24)(assessee) r.w.s. 36(1)(va) on account of delayed payment of employee contribution towards PF/ESI. He submitted that after judgment of Hon’ble Supreme Court in the case
