AdvertisementDignus Services Vs ITO (ITAT Delhi) The assessee filed two appeals against the orders of the Commissioner of Income Tax (Appeals), challenging the sustenance of disallowance under Section 43B of the Income-tax Act in respect of Provident Fund (PF) and Employees’ State Insurance (ESI) contributions. The assessee submitted that while processing the return, the Centralised Processing Centre (CPC) disallowed Rs. 1,77,54,030 representing both employees’ and employers’ contributions towards PF and ESI based on the tax audit report. According to the assessee, the tax audit report mi...