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2022 (1) TMI 828 - ITAT DELHIAddition u/s 36(1)(va) - late deposit of PF & ESI - HELD THAT:- Issue decided in favour of assessee as relying on PRO INTERACTIVE SERVICE (INDIA) PVT. LTD. [2018 (9) TMI 2009 - DELHI HIGH COURT] and AIMIL LIMITED [2009 (12) TMI 38 - DELHI HIGH COURT] as held the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) - Decided against revenue.
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