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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Disallowance of Employees’ Contribution to PF - inadvertently ...

Case Laws     Income Tax

August 14, 2019

Disallowance of Employees’ Contribution to PF - inadvertently disallowed in the revised return despite remitted within the due dates - DRP brushed aside the assessee’s claim holding that in view of section 144C(1) the claim does not relate to any variation made by the AO - whatever may be the fetters placed on the scope of the powers of the DRP, there can be no estoppel against the application/operation of law laid by the Hon’ble jurisdictional High Court - allowable

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