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2021 (12) TMI 665 - AT - Income TaxDisallowance on account of late payments towards EPF and ESI u/s 36(1)(va) - scope of amendment - HELD THAT:- Since the facts of the present cases are identical to the facts involved in RAJA RAM [2021 (11) TMI 370 - ITAT CHANDIGARH] therefore respectfully following the earlier orders as referred to herein above of the different Benches of the ITAT, the impugned additions made by the Assessing Officer and sustained by the Ld. CIT(A) on account of deposits of employees contribution of ESI & PF prior to filing of the return of income u/s 139(1) of the Act, in both the years under consideration prior to the amendment made by the Finance Act, 2021 w.e.f. 1.4.2021 vide Explanation 5, are deleted. - Decided in favour of assessee.
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