Employees Contributions to ESI & PF made after due date allowable as Deduction

Deloitte Haskins & Sells Vs Additional Director of Income Tax (ITAT Kolkata) ITAT, Kolkata has specifically propounded that if employees’ contribution received by an assessee and paid to ESI and PF accounts before the due date of filing of the return, then the assessee will be eligible to claim the deduction of such amounts. With the assistance of ld. representatives, we have specifically gone through each case and find that payments have been made within the due dates of filing of the return except in ITA No. 483/KOL/2021. In this case also, a claim has been made that payment was made w...