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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Delayed payment of employee Contribution of PF and ESI - ...

Income Tax

June 27, 2019

Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while filing the return of income but pleaded for the allowance of the same during assessment proceedings - AO is directed to allow the same after verifying that contributions/payments were deposited before due date of filing of return of income and same was not claimed in any other AY

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