Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while...

Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while filing the return of income but pleaded for the allowance of the same during assessment proceedings - AO is directed to allow the same after verifying that contributions/payments were deposited before due date of filing of return of income and same was not claimed in any other AY .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X