SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

9), under which the disallowance falls. However, on going through the submission of the assessee, it can be seen that the assessee stated that they themselves detected that the PF and ESI for the period of business i.e. 01.04.2017 to 30.06.2017 was by mistake debited to P & L account of the company. However, the same was being brought

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed