Climax Overseas Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle 42(1) Delhi (ITAT Delhi)

Court: Income Tax appellate Tribunal A Bench Delhi
Head Notes:

we are inclined to sustain the ground holding that the disallowance in regard to delayed deposits of employees contribution could not have been made by way of rectification proceedings u/s 154 of the
Act. The ground is sustained. The appeal is allowed.

Law:
Section(s): 154
Counsel(s): CA RAKESH KUMAR KHIWANI
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Uploaded By CA RAKESH KUMAR KHIWANI
Date of upload: November 4, 2025

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