Case Law Details
Case Name : Pik Pen Pvt Ltd Vs. ITO (ITAT Mumbai)
Related Assessment Year : 2005- 06
Courts :
All ITAT ITAT Mumbai
Sponsored
The assessee paid the employees’ contribution to PF and ESIC after the grace period but before the due date for filing the return. The AO disallowed the payment u/s 36(1) (va) and held that s.43B had no application. This was confirmed by the CIT (A). On appeal, HELD deciding in favour of the assessee:
In Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
due dates for the payments of EPF IS 20TH OF every month and for ESIC is 21st of every month (both includong grace days)
What are due dates for the payment of PF & ESIC <
How many days allowed as Grace period u/s 43B