Focus Trans Tech Shipping Private Ltd. vs DCIT

Authority: ITAT Tribunal/Court: Visakhapatnam Date: 2021-09-23 AY: 2018-19 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: 1021Taxpundit53 Justices: N.K.CHOUDHRY JM & D.S. SUNDER SINGH AM Appeal No: I.T.A.No.132/Viz/2021
Whether employees' contribution to PF and ESI paid after due date under respective Acts but before due date for filing return of income is allowable as deduction --- Held Yes. Whether adjustments for debatable issues can be made while processing return u/s 143(1) --- Held No.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart