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2022 (3) TMI 37 - AT - Income TaxAddition on account of late deposit of ESI and EPF contribution from the employees - Payments payments were made by the assessee before filing of the due date of filing the return of income - HELD THAT:- It is undisputed fact that the payments were made beyond due date of specified time mentioned in the Provident Fund Act. It is also admitted fact that the payments were made by the assessee before filing of the due date of filing the return of income. On this aspect, the coordinate Bench of ITAT, Visakhapatnam [2021 (9) TMI 1350 - ITAT VISAKHAPATNAM] under similar set of facts decided the issue in favour of the assessee, relying on the decision of Hon’ble Karnataka High Court in the case of Essae Teraoka (P) Ltd. [2014 (3) TMI 386 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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