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2022 (2) TMI 1206 - ITAT VISAKHAPATNAM
Belated remittance of employees contribution to PF - Deduction made before the due date of filing of the return of income u/s 139(1) - HELD THAT:- Employees contribution to PF and ESI is allowable deduction if the same is paid before the due date of filing the return of income. In the case of APEPDCL [2016 (9) TMI 1040 - ITAT VISAKHAPATNAM] after considering the decision of Hon’ble Karnataka High Court in the case of Essae Teraoka (P) Ltd. [2014 (3) TMI 386 - KARNATAKA HIGH COURT] and the decision of coordinate bench of ITAT Hyderabad in the case of Tetra Soft (India) Pvt. Ltd. [2015 (10) TMI 1601 - ITAT HYDERABAD] and also taking support from the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s Vegetables Products Ltd.[1973 (1) TMI 1 - SUPREME COURT] decided the issue in favour of the assessee.