ITA No. 1554/DEL/2022: Ram Raji Sharma vs. ITO, Ward-3(1), Gurgaon – An In-depth Examination
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, took up case number ITA 1554/DEL/2022, a dispute between appellant Ram Raji Sharma from Gurgaon and the respondent, ITO, Ward-3(1), also based in Gurgaon. This case, for the assessment year 2019-20, centered around the timeliness of the Employees’ Provident Fund (EPF) and Employees’ State Insurance (ESI) contributions. The appeal was allowed, marking a significant decision on the treatment of delayed PF/ESI contributions in terms of their deductibility under the Income Tax Act, 1961.
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[Approximately 4000 words of detailed analysis and discussion on the case, covering all aspects from the initial filing to the final judgment, citing relevant laws, precedents, and the implications of the tribunal’s decision.]
