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2021 (9) TMI 598 - AT - Income TaxLate payment of Employee's Contribution towards EPF and ESI u/s 36(1)(va) - HELD THAT:- Since in terms of the provision of Section 36(1)(va) r.w.s. 2(24)(x) the deduction from employees contribution is allowable only if such sum is credited by employer to the employees account in the relevant fund or funds before due date which has admittedly not done by the assessee, AO disallowed such claim. First Appellate Authority relying upon the ratio laid down in the order passed in the case of CIT vs. Gujarat State Road Transport Corporation (GSRTC) [2014 (1) TMI 502 - GUJARAT HIGH COURT] confirmed such addition made by the AO which, in our considered view, is just and proper, without any ambiguity so as to warrant interference - we confirm the addition made by the CIT(A). The assessee's appeal is thus, found to be devoid of any merit and hence, dismissed.
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