Employee’s contribution to PF & ESIC shall not be allowed deduction when Deposited belatedly after Due date and before filling ITR: ITAT [Read Order]

By Sunayana Dhal - On November 23, 2023 12:00 pm - 2 mins read
Employee’s contribution - PF - ESIC - Employee’s contribution to PF & ESIC - deduction - taxscan

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the employee’s contribution to Provident Fund (PF) and Employee State Insurance Corporation (ESIC) shall not be allowed deduction when deposited belatedly after the due date and before filling of the Income Tax Return (ITR). The assessee is engaged in the business of customary…

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