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Kerala High Court: No Deduction in Respect of Delayed Payment of Employee Provident Fund - (25 Jun 2019)

DIRECT TAXATION

Kerala High Court has rejected the deduction claim made by Harrisons Malayalam wherein it was held that the deduction under Section 36(1)(va) of Income Tax Act, 1961 cannot be granted if such payment was made after the due date.

Tags : KERALA HIGH COURT   DEDUCTION  

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