Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 182 - AT - Income TaxEmployees’ contribution to PF & ESI - amount same was not paid before the due date as provided u/s 36(1)(va) - HELD THAT:- If the assessee has paid the PF and ESI payments before the due date of filing of return income u/s 139(1) of the Act, no disallowance is warranted as held by the coordinate bench in case in case of Value Momentum Software Services Private Limited [2021 (5) TMI 989 - ITAT HYDERABAD]. We direct the AO to delete the addition made towards employees PF & ESI contribution and confirmed by the CIT (A) and accordingly, the grounds raised by the assessee on this issue are allowed.
|