Reliant Investigation and Security Services vs ITO

Authority: ITAT Tribunal/Court: Visakhapatnam Date: 2021-09-23 AY: 2019-20 Section: 36(1)(va), 43B, 2(24)(x) Acts: Income Tax Act 1961, Employees' Provident Funds and Miscellaneous Provisions Act 1952, Employees' State Insurance Act 1948 Result: Assessee Citation: 1021Taxpundit50 Justices: N.K.CHOUDHRY JM & D.S. SUNDER SINGH AM Appeal No: I.T.A.No.144/Viz/2021
Whether employees' contribution to PF and ESI paid after the due date under respective Acts but before the due date for filing return of income is allowable as deduction under section 43B of the Income Tax Act, 1961 --- Held Yes. Whether adjustments for debatable issues can be made while processing return under section 143(1) of the Income Tax Act, 1961 --- Held No.

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