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Employees’ contribution to EPF & ESIC deposited beyond due date not allowable
Case Law Details
- Case Name
- Pr. CIT Vs Orchid Pharma Ltd. (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Pr. CIT Vs Orchid Pharma Ltd. (Madras High Court)
Employee’s contribution towards Provident Fund (PF) and Employees’ State Insurance (ESI) should be paid within the due date as provided in the related statutes to be allowed as deduction under Section 36(1)(va) of the Income Tax Act, 1961.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
We have heard Mrs. R. Hemalatha, learned Senior Standing Counsel appearing on behalf of Mr. T.R. Senthilkumar, learned Senior Standing Counsel for the appellant – Revenue. Considering the fact that the assessee was not represented before the...
