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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Addition u/s 43B r.w.s 2(24)(x) - employees contribution towards ...


Confirming Section 43B Additions: Late Deposits of Employee PF and ESIC Contributions Violate Statutory Deadlines.

April 19, 2019

Case Laws     Income Tax     AT

Addition u/s 43B r.w.s 2(24)(x) - employees contribution towards PF and ESIC - Since the employees’ contribution toward PF was not deposited before due date in terms of statutory rules, additions confirmed.

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