ITAT, Delhi: Belated Payment of Employees Contribution to Provident Fund and Insurance Scheme - (17 Mar 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Delhi has ruled that belated payment of employees' contribution to the Provident Fund and State Insurance Scheme cannot be added to the employer's taxable income as deemed income, if the said deposits are made before the due date of filing the income tax return under the Income Tax Act, 1961.
Tags : INCOME TAX APPELLATE TRIBUNAL BELATED PAYMENT OF EMPLOYEES CONTRIBUTION
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