135 results for “disallowance”+ Section 132(1)clear
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In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)
disallowing the claim of deduction for payment of employees’ share EPF and ESI amount to Rs.1,18,28,616/-. The said amount was paid before due date of filing return of income u/s 139(1) of the Act but not before the respective due dates as stipulated under the Act. The assessee challenged the order of the ld. AO before