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2017 (7) TMI 1123 - AT - Income TaxPayment of the employee’s contribution towards EPF & ESI by the employer assessee - entitled for deduction u/s 43B - disallowance u/s 36(1)(va) - Held that:- No disallowance can be made towards PF/ESI contributions made by the assessee within the FY or before filing of the return. In the given case, assessee has paid shortfall amount within the FY, hence, the assessee is allowed to claim the above payment as deduction in the same FY. Therefore, the AO is directed to delete the addition made. See Sagun Foundry Private Limited Versus Commissioner of Income Tax, Kanpur [2016 (12) TMI 1479 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
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