Additions towards the amount of Employees Provident Fund and ESI ...

Case Laws Income Tax

October 27, 2018

Additions towards the amount of Employees Provident Fund and ESI beyond the due date, but prior to filing of return - Employee's contribution - application of Section 36(1)(va) r.w.s. 2(24)(x) alone is the proper course and any other interpretation would only defeat the object and scope of both the provisions viz., 43B and 36(1)(va).

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Additions towards the amount of Employees Provident Fund and ESI ...

Case Laws Income Tax

October 27, 2018

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