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2021 (8) TMI 1219 - AT - Income Tax
Addition u/s 36 (1)(va) - delay in depositing the ESI and EPF - employees' contribution to specified fund - amount has been paid beyond the due date as prescribed in the ESI & PF Act - HELD THAT:- As relying on M/S. EAGLE TRANS SHIPPING AND LOGISTICS (INDIA) PRIVATE LTD. [2019 (10) TMI 704 - ITAT DELHI] and M/S. BHARAT HOTELS LTD. [2018 (9) TMI 798 - DELHI HIGH COURT] Assessee company is not entitled for deduction u/ s 36(1)(va) of the Act claimed on account of depositing the employees contribution towards ESI & PF as per provisions contained u/s 2(24)(x) read with section 36(1)(va) after due date - Decided against assessee.