| 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  | 
  
| Law: | Income-Tax Act | 
| Section(s): | 154 | 
| Counsel(s): | CA RAKESH KUMAR KHIWANI | 
| Dowload Pdf File | Click here to download the file in pdf format | 
| Uploaded By | CA RAKESH KUMAR KHIWANI | 
| Date of upload: | November 4, 2025 | 
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