Failure to Timely Pay Employee’s PF Contribution Negates Deduction Claim

Prolific HR Consultants (India) Ltd. Vs DCIT (ITAT Bangalore)

Introduction: The case of “Prolific HR Consultants (India) Ltd. vs DCIT” involves an appeal to the ITAT Bangalore against the disallowance of an employer’s contribution to PF due to a delay in payment during the COVID-19 pandemic. The petitioner sought to claim full deduction for the delayed payment based on exceptional circumstances caused by the pandemic.

Analysis: The appeal

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