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2022 (8) TMI 1295 - AT - Income TaxAddition with the aid of section 36(1)(va) r.w.s. 2(24)(x) - employees’ contributions towards PF & ESI were not deposited by the assessee within the due date provided under these two Acts - HELD THAT:- ITAT, Kolkata [2022 (3) TMI 961 - ITAT KOLKATA] has specifically propounded that if employees’ contribution received by an assessee and paid to ESI and PF accounts before the due date of filing of the return, then the assessee will be eligible to claim the deduction of such amounts. With the assistance of ld. representatives, we have specifically gone through the record and find that payments have been made within the due dates of filing of the return. With the above observation, these appeals of the assessee are treated as allowed. The disallowances stand deleted - Assessee appeal allowed..
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