Employees contribution received from its employees towards ...
PF/ESI Contributions Deposited Late but Before Tax Return Deadline Allowed as Deduction u/s 139(1) IT Act.
October 29, 2020
Case Laws Income Tax AT
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 deposited within the time stipulated for filing of return of income under the provisions of Section 139(1) - Claim of deduction allowed - AT
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