Disallowance being payment of Provident Fund and ESI ...

Case Laws Income Tax

April 27, 2023

Disallowance being payment of Provident Fund and ESI u/s.36(1)(va) - The auditor in the audit report specifies the due date as prescribed u/s. 36(1)(va) of the Act and the date on which deposit has been made, then in the computation of income, the same cannot be claimed as deduction, because the law envisages that such payment is disallowable, because it has not been paid within the due date. - AT

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Disallowance being payment of Provident Fund and ESI ...

Case Laws Income Tax

April 27, 2023

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