Application though named as rectification but if tax imposed is not legitimate then it also touches upon the merit –…
No disallowance for delayed deposit of PF/ESI prior to judgment of Supreme Court Disallowance of u/s 36(1)(va) for delayed deposit…
Delay in deposit of PF/ESI for disallowance u/s 36(1)(va) to be calculated from the month of actual payment of salary…
Date of actual payment of salary to be considered for disallowance of EPF u/s 36(1)(va) for delay in deposit within…
Employers contribution not covered under Supreme Court order in case of Checkmate. Payment by cheque within due date allowed by…
Mistake by CA in Tax Audit Report if demonstrated with relevant material enough, Insistence of correction in audit report is…
Disallowance of belated deposit of Employees’ contribution of PF/ESI u/s 43B even if deposited before due date of ITR filing…
Disallowance u/s 36(1)(va) for delayed EPF deposit. Amendment by Finance Act is prospective - ITAT ABCAUS Case Law Citation ABCAUS…
Amendment by Finance Act 2021 for disallowance u/s 36(1)(va) read with u/s 43B retrospective or prospective is debatable & controversial…
Disallowance u/s 36(1)(va) for delayed deposit of employees contribution of EPF. Explanation-5 to section 43B not retrospective - ITAT ABCAUS…