Delhi Duty Free Services Pvt Ltd vs ACIT on Provident Fund and ESIC Contribution Disallowance and Gratuity Provision Appeal
The Income Tax Appellate Tribunal, Delhi Bench ‘B’, in a notable judgment concerning the case number ITA No. 1515/DEL/2022, delivered a nuanced verdict in the matter involving Delhi Duty Free Services Private Limited, based in New Delhi, and the ACIT, Circle-7(1), also situated in Delhi, for the assessment year 2018-19. This case centers around the gripping contestation over the disallowance of employees’ contributions to Provident Fund (PF) and Employee State Insurance Corporation (ESIC) alongside the provision towards gratuity, which was addressed and adjudicated partially in the favour of the appellant.
Filed against the backdrop of a lingering dispute on the applicability and the timing of employee contributions to provident funds and other statutory dues, the case throws light on the intricate interpretations of the Income Tax Act, 1961…
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