3 results for “disallowance”+ Section 254(1)clear
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In the result, assessee’s appeal is partly allowed for statistical
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19
disallowance of employees’ contribution towards Provident Fund (PF) and Employees State Insurance Corporation (ESIC) was covered by the judgment of the Hon’ble Supreme Court in Checkmate Services (P) Ltd. vs. CIT (2022) 143 taxmann.com 178 (SC). Subsequently, the assessee filed an application under section 254(2) of the Income Tax Act, 1961, seeking recall of the said order dated