ITAT Deletes Rs 87.67 Lakh PF-ESI Disallowance in Dell International Services Case; Says Section 154 Cannot Rectify Debatable Issues :

ITAT deletes Rs 87.67 lakh PF-ESI disallowance against Dell International, holding that Section 154 cannot be used to rectify a debatable issue based on a later Supreme Court ruling.

ITAT Says Subsequent Supreme Court Ruling Cannot Revive Rectification Order

Saloni Kumari

Sep 7, 2026

Last update on Sep 7, 2026

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ITAT Deletes Rs 87.67 Lakh PF-ESI Disallowance in Dell International Services Case; Says Section 154 Cannot Rectify Debatable Issues

ITAT deletes Rs 87.67 lakh PF-ESI disallowance against Dell International, holding that Section 154 cannot be used to rectify a debatable issue based on a later Supreme Court ruling.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].