2022 (2) TMI 570

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....r S. S. Godara, JM This appeal filed by the assessee is directed against CIT(A)'s National Faceless Appeal Centre (NFAC) order dated 29/10/2021 for AY 2019-20 involving proceedings u/s. 154 of the Income Tax Act, 1961, in short "the Act". 2. The only issue involved in this appeal is that the addition of Rs. 1,30,255/- towards employees' contribution to PF made on the ground that the same....

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....nt Year: 2013-14, in case of Value Momentum Software Services Private Limited, Vs. Deputy Commissioner of Income Tax, in which, it was held as under: "5. Next comes the latter issue of Section 43B disallowance of Rs. 8,11,648/- pertaining to employees provident fund. It is not in dispute that learned lower authorities held that the same had to be deposited before the due date prescribed in the c....