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2023 (3) TMI 509 - AT - Income TaxAdjustments u/s 143(1) (a) - Late deposit of PF & ESI - HELD THAT:- We note that the said issue has been settled in the case of Checkmate Service P. Ltd. [2022 (10) TMI 617 - SUPREME COURT] as expounded that the employees’ contribution in this regard deposited after the due date specified in the relevant Act is not allowable. Disallowance of interest on late payment of TDS - HELD THAT:- The issue is debatable and, therefore, is outside the scope of purview of the provisions of section 143 (1) - Accordingly, respectfully following the precedence M/S. HEBE INFRASTRUCTURE PVT. LTD.[2022 (9) TMI 492 - ITAT DELHI] we allow this issue in favour of the assessee.
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