Deduction u/s 36(1)(va) of Income Tax Act is not allowable if Employees’ Contributions are not Paid within Due Dates Specified under PF Act: ITAT [Read Order]
The ITAT remitted the matter to the Adjudicating authority to decide on the question raised by the assessee as to when a contractor is not paying the dues to EPF, and how the EPF contribution of contract employees is protected
In a recent case, the Bangalore bench of the Income Tax Appellate Tribunal(ITAT) held that deduction under section 36(1)(va) of the Income Tax Act, 1961 is not allowable if employees’ contributions are not paid within due dates specified under Provident Fund (PF) Act. Shri. Trimbak Konher Patil, the Assessee is a proprietary concern deriving income…
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