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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Employee's contribution to PF and ESI funds beyond the due dates ...


Employee Contributions to PF and ESI Not Deductible if Paid Late, Per Section 36(va) of Income Tax Act.

July 23, 2019

Case Laws     Income Tax     HC

Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable

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