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
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 have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services