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2022 (7) TMI 1080 - AT - Income TaxDelayed payment of employees' contribution to ESI & PF account - impact of amendment brought into section 36(1) as well as 43B by Finance Act, 2021 - HELD THAT:- As Relying on SHRACHI BURDWAN DEVELOPERS (P) LIMITE [2022 (3) TMI 961 - ITAT KOLKATA] if employees' contribution received by an assessee and paid to ESI and PF accounts before the due date of filing of the return, then the assessee will be eligible to claim the deduction of such amounts. With the assistance of ld. representatives, we have specifically gone through the record and find that payments have been made within the due dates of filing of the return. With the above observation, these appeals of the assessee are treated as allowed. The disallowances stand deleted - Decided in favour of assessee.
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