Addition of delayed payment of employees’ contribution of EPF ...

Tax Deduction Approved for Late EPF and ESI Payments Made Before Tax Return Due Date; Jurisdictional High Court Precedent Upheld.

August 19, 2019

Case Laws Income Tax AT

Addition of delayed payment of employees’ contribution of EPF and ESI - paid before the due date of filing of return - the CIT(A) was duty bound to follow the binding precedent available of the jurisdictional High Court in favour of assessee and has erred in ignoring the same and relying upon the decision of the non jurisdictional High Court - deduction duly allowable

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Addition of delayed payment of employees’ contribution of EPF ...

Tax Deduction Approved for Late EPF and ESI Payments Made Before Tax Return Due Date; Jurisdictional High Court Precedent Upheld.

August 19, 2019

Case Laws Income Tax AT

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