Disallowance u/s 36(1)(va) for delayed EPF deposit. Explanation-5 to section 43B not retrospective
July 22, 2021
Income Tax, ITAT
Disallowance u/s 36(1)(va) for delayed deposit of employees contribution of EPF. Explanation-5 to section 43B not retrospective – ITAT ABCAUS Case Law CitationABCAUS 3532 (2021) (07) ITAT Important case law relied referred:CIT vs. Vijayshree Ltd.CIT vs. Alom Extrusion Ltd. In the instant case, the assessee had challenged the …