ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL
In the result, both appeals of the Revenue are partly allowed as above
ITA 908/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13
Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra
Section 142Section 143(3)Section 14ASection 36(1)(va)
68,009/- instead of returned loss of (-) Rs.76,05,926/-
(ii)
Disallowance of employees’ contribution in EPF and ECGI under section 36(1)(va