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2022 (5) TMI 95 - AT - Income TaxDisallowance being employees contribution to provident fund and employees state insurance u/s. 36(1) - whether the payment made beyond the due date prescribed under respective statutes, but before the due date prescribed u/s. 139(1)? - HELD THAT:- On identical facts, the Bangalore Bench of the Tribunal in the case of M/s. Shakuntala Agarbathi Company Vs. DCIT [2021 (10) TMI 1196 - ITAT BANGALORE] by following the dictum laid down by the Hon'ble jurisdictional High Court in the case of Essae Teraoka Pvt. Ltd. Vs. DCIT [2014 (3) TMI 386 - KARNATAKA HIGH COURT] had held that the assessee would be entitled to deduction of employees' contribution to PF and ESI provided that the payments were made prior to the due date of filing of the return of income u/s. 139(1) - Decided in favour of assessee.
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