Allowability of deduction for payment EPF, LWF and ESI after due ...

Case Laws Income Tax

June 26, 2019

Allowability of deduction for payment EPF, LWF and ESI after due date - to claim the benefit of deduction u/s 36(1)(va) payment has to be made before the due date prescribed under the relevant statute - Tribunal holding to allow payments before the due date prescribed u/s 139(1) for filing return of income to claim the benefit u/s 36(1)(va) is liable to be set aside

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Allowability of deduction for payment EPF, LWF and ESI after due ...

Case Laws Income Tax

June 26, 2019

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