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2023 (4) TMI 755 - AT - Income TaxEmployee contribution to PF/ESI beyond the due dates as prescribed u/s. 36(1)(va) - adjustment made by the lower authorities u/s 143(1) - HELD THAT:- Assessee demonstrated that the tax auditor has merely given the details as required in the form no 3CD and at the same time in 3CA has given his view that considering the favorable decision for ESI and PF they have considered the same as allowable and not considered the deemed income of the assessee. On going the tax audit report and provision of section 143(1) of the Act we are of the considered view that the PF and ESI being the deemed income of the assessee as the same is collected from the employee salary and therefore, the same is not under the permissible adjustments. Thus we are of the considered view that the adjustment made by the lower authorities are outside the purview of Section 143(1) of the act - To support the view taken by us we have relied upon the detailed finding in the case of Garg Heart Center & Nursing Home Private Limited [2022 (8) TMI 1135 - ITAT DELHI] - Decided in favour of assessee.
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