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2019 (2) TMI 1743 - ITAT AHMEDABADEmployee’s Contribution payments towards ESIC - delayed payment after due date specified under section 36(1)(va) - HELD THAT:- Hon’ble Jurisdictional High Court in the case of CIT-vs-Gujarat State Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] wherein it has been held that the assessee shall not be entitled to deduction of payments of Employee’s Contribution to ESIC account if it is paid to the concerned account after the due date as specified u/s 36(1)(va), though he deposits the same before the due date prescribed u/s 43B i.e., prior to filing of return u/s 139(1) of the Act which according to us is just and proper, without any infirmity. Hence, we find no merit in this ground of appeal preferred by the assessee. The same is thus, dismissed.
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