PF/ESI Disallowance Could Not Be Adjusted Under Section 143(1) Before Supreme Court’s Checkmate Judgment: ITAT Grants Relief to Taxpayers In an important relief for taxpayers facing Employees’ Provident Fund (PF) and ESI disallowances, the Income Tax Appellate Tribunal (ITAT) has held that additions under Section 36(1)(va) could not have been made while processing returns…
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