If the assessee had deposited employee's contribution towards ...

No disallowance for late Provident Fund and ESI contributions if paid before Income Tax return due date per Section 43B.

November 11, 2019

Case Laws Income Tax AT

If the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003.

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If the assessee had deposited employee's contribution towards ...

No disallowance for late Provident Fund and ESI contributions if paid before Income Tax return due date per Section 43B.

November 11, 2019

Case Laws Income Tax AT

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