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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Addition of delayed payment of employees’ contribution of EPF ...

Income Tax

August 19, 2019

Addition of delayed payment of employees’ contribution of EPF and ESI - paid before the due date of filing of return - the CIT(A) was duty bound to follow the binding precedent available of the jurisdictional High Court in favour of assessee and has erred in ignoring the same and relying upon the decision of the non jurisdictional High Court - deduction duly allowable

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