2010 (9) TMI 169 - HC - Income Tax

Contribution of employees towards PF/ESI (section 43B of the Income Tax Act, 1961) - can be made upto the date of filing of the return under section 138(1) of the Income Tax Act, 1961 - Held that - same issue was gone into by this Court in CIT v. M/s Lakhani India Ltd. (2009 -TMI - 35276) and decided against the revenue - appeal is dismissed

Summary

The High Court dismissed the appeal by the assessee under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The court cited a previous case and decided against the revenue, stating that the contribution of employees towards PF/ESI is covered under section 43B of the Income Tax Act, 1961.