Judgement

The ITAT Kolkata has deleted additions of Rs 1,38,49,077 towards delayed deposit of PF and ESI and Rs 23,29,89,737 towards contingent liability.


ITAT Holds Debatable PF/ESI Issue Cannot Be Adjusted Under Section 143(1)

Pune ITAT rules that CPC cannot deny Section 11 exemption through Section 143(1) adjustments, directing relief for the registered trust.

ITAT Holds CPC Cannot Deny Section 11 Exemption Through Section 143(1) Adjustment

The ITAT has upheld the disallowance of delayed employees' PF/ESI contributions under Section 143(1), ruling that CPC can make such adjustments while processing income tax returns.

Delayed PF/ESI Deposits Can Be Disallowed During ITR Processing, Holds ITAT

ITAT held that a debatable PF/ESI disallowance issue could not be adjusted while processing the return under Section 143(1), as the law was unsettled at the relevant time.

ITAT: Debatable PF/ESI Disallowance Cannot Be Adjusted Under Section 143(1)

ITAT Upholds PF/ESI Disallowance for MI2C, Says Late Employee Contributions Cannot Be Deducted Even Under Section 143(1) Processing

ITAT: Employees’ PF/ESI Contributions Paid Late Cannot Claim Deduction Under Income Tax

ITAT quashes CPC’s denial of exemption, holding that disallowance of the entire income application is beyond the scope of adjustments permissible under Section 143(1).

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ITAT Holds Debatable PF/ESI Issue Cannot Be Adjusted Under Section 143(1)

ITAT Holds CPC Cannot Deny Section 11 Exemption Through Section 143(1) Adjustment

Delayed PF/ESI Deposits Can Be Disallowed During ITR Processing, Holds ITAT

ITAT: Debatable PF/ESI Disallowance Cannot Be Adjusted Under Section 143(1)

ITAT: Employees’ PF/ESI Contributions Paid Late Cannot Claim Deduction Under Income Tax

Income Tax: CPC cannot do tax adjustment beyond purview of provisions of section 143(1)