302 results for “disallowance”+ Section 72(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 302 · Page 1 of 16
In the result, this appeal is partly allowed
Bench: Shri B.M. Biyani & Shri Paresh M. Joshi
72,100/-, after making an upward adjustment of Rs. 10,19,880/- u/s 36(1)(va) r.w.s. 2(24)(x) on account of disallowance of employee’s contribution received by assessee towards Provident Fund/Employees State Insurance Fund (PF/ESI) by way of deduction from salaries but not paid to relevant funds upto the due dates prescribed under PF/ESI laws. Aggrieved