Addition made in respect of employees contribution towards ...

Case Laws Income Tax

March 21, 2020

Addition made in respect of employees contribution towards PF/ESI - if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. - AT

View Source

← Previous Next →

Addition made in respect of employees contribution towards ...

Case Laws Income Tax

March 21, 2020

You may also like:

Addition in respect of employees contribution to ESI & PF - delayed deposits of contributions - addition by way of adjustment while processing the return of income u/s...

Additions towards Employees contribution on account of PF & ESI delayed payment - Assessee company is not entitled for deduction u/s 36(1)(va) claimed on account of...

Disallowance for late payment of employees contribution to ESI and PF - The respective enactment has although provided deterrent to the employer in the form of interest...

Employees contribution towards PF and ESI deducted by assessee from salaries of employees which is deposited by assessee beyond the due date prescribed under relevant...

Impact of belated deposit of employees’ contribution towards the EPF and ESI under Income Tax

Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while...

Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961...

Employees contribution received from its employees towards PF/ESI - deposited with PF/ESI authorities beyond the time stipulated under the relevant PF/ESI Act but were...

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...

Delay in deposit made to the employees Provident fund and ESIC - such sums were not credited by the respective assessee to the employees 'accounts in the relevant fund...

Delay in deposit of employee’s contribution to Provident Fund and ESI u/s 2(24)(x) r.w.s. 36(1)(va) - due date of deposit of PF and ESI contribution is to be considered...

Belated deposit of employees’ contribution towards the EPF and ESI - Nevertheless, the assessees are given some leeway in that as long as deposits are made beyond the...

The delayed deposit of employees' share of contributions towards ESIC and EPF by the assessee beyond the due dates prescribed under the respective Acts would constitute...

Disallowance u/s 36(1)(va) - delayed payment of ESI/EPF - if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is...

Delayed deposit of PF/ESI - disallowance u/s 36(1)(va) r.w.s 2(24) (x) - same has to be deposited with the Government within fifteen days of the close of every month and...

Quick Updates: