AGLOWMED LIMITED,PATNA vs. ADIT(CPC), BANGALORE
In the result, the appeal of the assessee is dismissed
ITA 95/PAT/2021[2019-20]Status: DisposedITAT Patna19 Apr 2023AY 2019-20
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 2Section 2(24)Section 2(24)(x)Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B
condoned and appeal is admitted.
4. At the outset, ld. DR submitted that the grounds of appeal relating to disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF
& ESI) totaling to Rs.3,82,386/-. The issue relating to ground taken by the assessee
