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Deduction of employees’ contribution to PF/ESI made prior to due date of filing ITR
Case Law Details
- Case Name
- Google India Private Limited Vs The DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
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Google India Private Limited Vs DCIT (ITAT Bangalore)
ITAT held that assessee would be entitled to deduction of employees’ contribution to PF and ESI provided that the payments were made prior to the due date of filing of the return of income u/s 139(1) of the I.T.Act. It was further held by the ITAT that amendment by Finance Act, 2021, to section 36(1)(va) and 43B of the Act is not clarificatory
ITAT further held that amended provisions of section 43B as well as 36(1)(va) of the I.T.Act as amended vide Finance Act, 2021 are not applicable for the assessment years under consideration (I.e. 2...
