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2023 (3) TMI 257 - AT - Income TaxDelayed payment of Employees' contribution to Provident Fund u/s 36(1)(va) - HELD THAT:- It is undisputed that the employee’s contribution to provident fund was deposited by the assessee after the due date prescribed under the relevant statute but within the due date of filing the income tax return in accordance with section 139(1). We find that the Hon’ble Supreme Court in Checkmate Services (P.) Ltd. [2022 (10) TMI 617 - SUPREME COURT] held that payment towards employee’s contribution to provident fund after the due date prescribed under the relevant statute is not allowable as deduction under section 36(1)(va). Decided against assessee.
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