Addition made in respect of employees contribution towards ...

No Disallowance for Late PF/ESI Deposits Made Before Tax Filing Deadline, Per Section 43B Amendment.

March 21, 2020

Case Laws Income Tax AT

Addition made in respect of employees contribution towards PF/ESI - 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. - AT

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Addition made in respect of employees contribution towards ...

No Disallowance for Late PF/ESI Deposits Made Before Tax Filing Deadline, Per Section 43B Amendment.

March 21, 2020

Case Laws Income Tax AT

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