SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE
ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21
For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT
Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B
254 under section 36(1)(va) of the Act, being employees' contribution to Provident Fund on the ground that the same was deposited beyond the time period specified.
3. That on the facts and circumstances of the case, the NF AC erred in not appreciating that the above adjustment made is beyond the scope of adjustments specified under section