Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 570 - AT - Income TaxDelayed employees' contribution to PF - amount not paid before the due date as provided u/s. 36(1)(va) - HELD THAT:- The issue has been settled that if the assessee has paid the PF and ESI payments before the due date of filing of return income u/s. 139(1) of the Act, no disallowance is warranted as held in case of VALUE MOMENTUM SOFTWARE SERVICES PRIVATE LIMITED [2021 (5) TMI 989 - ITAT HYDERABAD]. Thus we direct the AO to delete the addition made towards employees PF contribution and confirmed by the ld. CIT (A) on this issue and accordingly, the grounds raised by the assessee on this issue is allowed.
|