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2018 (11) TMI 1937 - HC - Income TaxDelayed employees contribution paid after the due date as per the Employees Provident Funds and Miscellaneous Provisions Act 1952 (for brevity EPF MP Act ) - allowable deduction u/s 36(1)(va) of the EPF MP Act? - HELD THAT - The issue stands covered in favour of the Revenue as held by us in Popular Vehicles and Services Pvt. Ltd. v. Commissioner of Income Tax 2018 (8) TMI 133 - KERALA HIGH COURT - Decided in favour of revenue .
The Kerala High Court judgment in 2018 (11) TMI 1937 addressed whether employees' contribution paid after the due date under the EPF & MP Act can be claimed as a deduction under Section 36(1)(va). The court ruled in favor of the Revenue, citing a previous case, and dismissed the appeal.
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