Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 708 - ITAT HYDERABADDisallowance of contributions of the employees towards ESI & PF - Held that:- As it is stated by the learned Counsel for the assessee that the payment was made before the date of filing of the return of income by the assessee. Further, we find that this issue is also covered by the judgment of the Hon'ble Supreme Court in the case of Alom Extrusion, reported in (2009 (11) TMI 27 - SUPREME COURT ) wherein it has been held that both the employees as well as employers contribution are allowable as deduction u/s 36(1)(va) provided assessee makes the payment before due date of filing of return. - Decided in favour of assessee.
|