Del HC: Pre-SCN Consultation is Unnecessary in Large-Scale GST Fraud Cases with Complex Transactions  ||  Calcutta HC: Unilaterally Appointed Arbitrator Violates Natural Justice and Sets Aside the Award  ||  Raj HC Upholds Padmesh Mishra’s AAG Appointment, Noting Advocacy Skill isn’t Tied to Experience  ||  Supreme Court: Photographing a Woman not Engaged in Private Acts Does not Constitute Voyeurism  ||  SC Directs UPSC to Permit Scribe Changes Till Seven Days Before Exams and Review Screen-Reader Use  ||  Madras HC: Freedom of Religion Cannot Extend to Disturbing Peace Within Temple Premises  ||  Delhi HC: Lokpal Cannot Form a Prima Facie View on Corruption Without Hearing The Official  ||  MP High Court: DRT Cannot Restrict or Impose Conditions on a Person's Foreign Travel  ||  Bombay HC: Results of Dec 2 And 20 Local Body Election Must be Declared Together  ||  Delhi HC: Employment Disputes Cannot be Treated as Commercial Cases under the Act    

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 2025 - All Rights Reserved