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Income Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Disallowance of delayed deposit of contribution received by the ...

Income Tax

June 10, 2021

Disallowance of delayed deposit of contribution received by the employees’ towards provident funds and ESI fund - CPC was not justified in disallowing the payment. We therefore direct the deletion of addition. - AT

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  1. Delay in deposit made to the employees Provident fund and ESIC - such sums were not credited by the respective assessee to the employees 'accounts in the relevant fund...

  2. Validity of Resolution plan - the Appellant - 'Sales Tax Department' claim an Operational Creditor cannot equated with the ESIC Employees Contribution; ESIC Employers...

  3. Whether the benefit of the amendment of Section 43B of the Income Tax Act equally applies to the employees’ contribution of provident fund - held yes - HC

  4. Scope of the term Due Date - Payments made to the Provident Fund Authority on account of employees’ contribution disallowed - AO was required to take note of Section 43B(b) - HC

  5. Disallowance u/s 36(1)(va) - delayed payment of ESI/EPF - if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is...

  6. Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident...

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  8. GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity...

  9. Impact of belated deposit of employees’ contribution towards the EPF and ESI under Income Tax

  10. Disallowance of employees’ contribution to Provident Fund as well as ESIC - Disallowance u/s 36(1)(va) - the assessee is not entitled for deduction u/s 36(1)(va) read...

 

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