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2023 (10) TMI 1267 - AT - Income TaxDelayed employees’ contribution to ESIC / PF - addition u/s 36(1)(va) on account of late contribution - HELD THAT:- Matter is already decided by Supreme Court in the case of Checkmate Services P. Ltd. v/s. Commissioner of Income Tax-1 [2022 (10) TMI 617 - SUPREME COURT] against Assessee. Also in the case of Pr. CIT v. Suzlon Energy Ltd. [2020 (2) TMI 792 - GUJARAT HIGH COURT] held that where assessee had not deposited employees' contributions towards PF and ESI within prescribed period in law and Assessing Officer by invoking provisions of section 36(1)(va) read with section 2(24)(x) made addition of aforesaid amount to income of assessee, impugned addition made to income of assessee was justified. Decided against assessee.
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