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2021 (8) TMI 459 - AT - Income TaxExpenditure claimed in respect of employee's contribution - disallowance of expenditure claimed on account of the employee's contribution to ESI & EPF - HELD THAT:- The issue for consideration in this case is with regard to allowability of employee's contribution made towards EPF & ESI. Considering the material available on record and submissions of the assessee, the assessee ought to have been given opportunity for furnishing the relevant evidences in the interest of principles of natural justice - we set aside the order of Ld. CIT(A) and restore the grounds to CIT(A) for the decision afresh after considering the evidences furnished by the assessee. Thus, grounds raised by the assessee in this appeal are allowed for statistical purposes.
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