2 results for “disallowance”+ Section 272(1)(d)clear
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In the result, the assessee’s appeals are allowed
Bench: Sh. Sanjay Arora, Hon'Ble
disallowance in respect of the employees’ contribution to the employees’ provident fund and the employees’ state insurance fund, on account of the same having been deposited (by the assessee-employer) beyond the due dates for the deposit thereof under the 1 ITA Nos. 37 & 38/Jab/2021 (AY 2018-19 & 2019-20) Nikhil Mohine v. Dy. CIT/Asst. DIT relevant statute. The assessee