Delayed payment of Employees’ Contributions to PF, No Section 36(1)(va) Deduction

Trimbak Konher Patil Vs ITO (ITAT Bangalore) The Trimbak Konher Patil vs ITO case, adjudicated by the Bangalore ITAT, addresses crucial issues concerning the timely payment of employees’ contributions under the PF Act. This detailed analysis delves into the essence of the case, examining legal provisions, judicial interpretations, and their implications. The crux of the matter lies in the non-payment of employees’ contributions to PF and ESI accounts within the stipulated time frames as mandated by the respective Acts. The ITAT Bangalore, in alignment with judicial precedents and s...