In a move expected to bring relief to employers and reduce routine tax disallowances, the finance bill has proposed a key change to the treatment of employees’ provident fund (PF), ESI and similar ...
Penalty u/s 270A on PF/ESI Disallowance Deleted – Mere Disallowance Not Misreporting: ITAT Chennai
Penalty was imposed alleging misreporting due to belated PF/ESI remittance. The Tribunal ruled that a disclosed claim later disallowed does not fall under any clause of Section 270A(9), and deleted ...
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