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2023 (7) TMI 280 - AT - Income TaxDelayed payment of employees’ contribution to Provident Fund (P.F)/Employees State Insurance Corporation (E.S.I.C) u/s 36(1)(va) - assessment u/s 143(1) - HELD THAT:- We find that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. (2022 (10) TMI 617 - SUPREME COURT] held that the payment towards employees’ contribution to P.F./E.S.I.C., after the due date prescribed under the relevant statute is not allowable as a deduction u/s 36(1)(va). As employees’ contributions to P.F./E.S.I.C. were deposited after the due date prescribed under the relevant statute sole ground raised by the assessee is dismissed.
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