6 results for “disallowance”+ Section 239clear
Sorted by relevance
Key Topics
In the result, ITA No. 49/RAN/2021 is partly allowed for statistical purposes
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
239/- (for Assessment Year 2019-20), which were added by the ld. Assessing Officer with the aid of section 36(1)(va) read with section 2(24)(x) on the ground that employees’ contributions towards PF & ESI were not deposited by the assessee within the due date provided under these two Acts. Ld. A.R. for the assessee submitted that these