2018 (11) TMI 1937 - HC - Income Tax

Delayed employees contribution paid after the due date as per the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for brevity, 'EPF MP Act') - allowable deduction u/s 36(1)(va) of the EPF MP Act? - HELD THAT - The issue stands covered in favour of the Revenue as held by us in Popular Vehicles and Services Pvt. Ltd. v. Commissioner of Income Tax 2018 (8) TMI 133 - KERALA HIGH COURT - Decided in favour of revenue .

Summary

The Kerala High Court judgment in 2018 (11) TMI 1937 addressed whether employees' contribution paid after the due date under the EPF & MP Act can be claimed as a deduction under Section 36(1)(va). The court ruled in favor of the Revenue, citing a previous case, and dismissed the appeal.