Belated Payment of Employee Contribution to PF/ESI Deposited before due date for filing Return of Income is Deductible u/s 43B: ITAT [Read Order]

By Taxscan Team - On June 6, 2022 1:08 pm - 2 mins read
Payment - Employee Contribution - PFESI Deposited - Return of Income - ITA - taxscan

The Allahabad Bench of Income Tax Appellate Tribunal ( ITAT ), has held that the belated payment of employee contribution to PF/ESI deposited before the due date for filing the return of income is deductible u/s 43B. The appellant, M/s. SBW Udyog Limited filed its return of income u/s. declaring a total income of Rs….

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