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2022 (10) TMI 111 - AT - Income TaxDelayed PF / ESI conntribution - contribution received towards PF/ESIC by the assessee from its employees was not deposited before the due date - HELD THAT:- We are of the view that the AO was not justified in denying the deduction claimed by the assessee on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in the matter, the Revenue had not contended that the assessee has deposited the contribution after the filing of the return of income, we allow the ground raised by the assessee and direct the AO to delete the addition. - Decided in favour of assessee.
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