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2018 (9) TMI 1999 - AT - Income TaxEmployee’s contribution on ESI & PF - Sum not paid by the assessee as an employer within the due date of PF Act - HELD THAT:- As assessee failed to remit the PF & ESI within the due date under PF Act but the assessee had remitted the same within the due date of filing of the return of income. There is no dispute about the above said contention. As perused the ratio laid down in the case of CIT vs. Industrial Security & Intelligence India Pvt. Ltd. [2015 (7) TMI 1063 - MADRAS HIGH COURT] wherein, it was held that there could be no deemed addition u/s.36(1)(va) r.w.s.2(24)(x) of the Act if the impound amount paid before the due date of the filing of the return. - Decided in favour of assessee.
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