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2022 (4) TMI 551 - AT - Income TaxDelayed payment of employees’ contribution towards provident fund contribution and ESI contribution - HELD THAT:- Tribunal has consistently viewed that the employees contribution to PF and ESI is allowable deduction if the same is paid before the due date of filing the return of income. In the case of EASTERN POWER DISTRIBUTION COMPANY OF A.P. LTD [2016 (9) TMI 1040 - ITAT VISAKHAPATNAM] considering the decision of Essae Teraoka (P) Ltd. [2014 (3) TMI 386 - KARNATAKA HIGH COURT] and the decision of coordinate bench in the case of Tetra Soft (India) Pvt. Ltd. [2015 (10) TMI 1601 - ITAT HYDERABAD] and also taking support from the decision in the case of CIT Vs. M/s Vegetables Products Ltd [1973 (1) TMI 1 - SUPREME COURT] decided the issue in favour of the assessee.
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