SC: Suit Alleging Coercion or Undue Influence Cannot be Rejected under Order VII Rule 11 CPC  ||  Cal HC: Once ED Attachment is Confirmed, Challenge Becomes Academic; PMLA Remedy Must be Pursued  ||  MP HC: Pen-Drive Evidence Cannot be Introduced At a Late Trial Stage Without Proof or Relevance  ||  Calcutta HC: Employee Can't be Stopped From Joining Rival Post-Resignation; Trade Secrets Protected  ||  Calcutta HC: Banks Must Provide Forensic Audit Report Before Calling an Account Fraudulent  ||  Del HC: Woman Cannot Demand Re-Entry to Abandoned Matrimonial Home if Alternate Accommodation Exists  ||  Calcutta HC: Land Acquisition For Industrial Park is Public Purpose; Leasing to Industry is Valid  ||  Patna HC: PwD Recruitment Must Comply With RPwD Act; Executive Resolutions Cannot Override the Law  ||  Madras HC: Individuals Facing Criminal Trial Must Get Court Permission Even to Renew Passports  ||  Calcutta HC: Demolition Orders Cannot be Challenged under Article 226 if a Statutory Appeal Exists    

ITAT: Belated Payment to PF/ESI Before Due Date for Filing Return is Deductable U/S 43B of IT Act - (07 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Allahabad has held that the belated payment of employee contribution to Provident Fund (PF)/Employees State Insurance (ESI) deposited before the due date for filing the return of income is deductible under Section 43B of Income-Tax Act, 1961.

Tags : ITAT   INCOME-TAX ACT   PF/ESI  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved