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2024 (3) TMI 1357

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....:- 18-3-2024<br>R/TAX APPEAL NO. 193 of 2024 - -<br>Income Tax<br>HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE NIRAL R. MEHTA MR B S SOPARKAR(6851) for the Appellant(s) No. 1 ....

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....te Tribunal has erred in law and on facts in confirming the disallowance of Rs.22,68,438/- on account of delayed contribution to Provident Fund and Employee's State Insurance which were debatable and ....

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