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2022 (10) TMI 534 - ITAT AHMEDABADAddition u/s.36(1)(va) on the ground of belated payments - EPF contributions and that of ESIC were deposited delayed - HELD THAT:- It is pertinent to note that the Hon’ble Jurisdictional High Court [2014 (1) TMI 502 - GUJARAT HIGH COURT]has categorically observed that Employees Contribution to the EPF and ESIC deposit’s beyond the due date prescribed under Section 36(10(va) of the Act would not be eligible for deduction under Section 43B of the Act even after depositing before the due date of filing of tax return. The issue contested by the assessee in the present appeal is squarely covered by the decision of Hon’ble Jurisdiction High Court against the assessee. Hence, appeal filed by the assessee is dismissed.
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