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2022 (4) TMI 606 - AT - Income TaxDisallowance u/s. 36(1)(va) - Employee’s contribution to PF/ESI paid belated under the relevant Act, although same paid within due specified u/s.139(1) - HELD THAT:- We find that the issue raised in the instant appeal regarding disallowance of employees’ contribution towards Provident Fund and ESI without following the provisions of section 2(24)(x) read with section 36(1)(va of the Act is squarely covered in favour of the assessee by the judgment in the case of Vijay Shree Ltd [2011 (9) TMI 30 - CALCUTTA HIGH COURT] and in LUMINO INDUSTRIES LTD. [2021 (11) TMI 926 - ITAT KOLKATA] and direct the AO to allow the claim of deduction in respect of employees contribution shares towards ESI, PF, by the assessee before the due date of filing of return u/s 139 (1) - Decided against revenue.
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