Employees contribution towards PF and ESI deducted by assessee ...

Late PF and ESI deposits allowed as deductions if made before tax filing deadline u/s 139(1) IT Act.

November 27, 2019

Case Laws Income Tax AT

Employees contribution towards PF and ESI deducted by assessee from salaries of employees which is deposited by assessee beyond the due date prescribed under relevant statutes governing PF and ESI, but deposited prior to due date of filing of return of income u/s.139(1) of the 1961 Act shall be allowed as deduction

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Employees contribution towards PF and ESI deducted by assessee ...

Late PF and ESI deposits allowed as deductions if made before tax filing deadline u/s 139(1) IT Act.

November 27, 2019

Case Laws Income Tax AT

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