Deduction u/s 36(1)(va) not allowable When Assessee failed to Deposit Employee’s Contribution to PF within due date: ITAT

By Yogitha S. Yogesh - On December 25, 2022 7:20 am - 2 mins read
Assessee - Deduction - Employee's Contribution to PF - PF - Deduction - ITAT - Income Tax - taxscan

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that deduction under section 36(1)(va) of the Income Tax Act,1961 is not allowable when the assessee failed to deposit employee’s contribution to PF within due date. CC Engineers Pvt. Ltd., the assessee challenged the disallowance of employees’ contribution to Provident Fund as well…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader