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Delayed PF & ESI Deposits Not Deductible as SC Precedent Applies: ITAT Ahmedabad
Case Law Details
- Case Name
- Swiss Pharma Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Ahmedabad
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Swiss Pharma Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
The assessee filed its return of income for Assessment Year 2021-22 on 04.03.2022, declaring a total loss of ₹10,97,374. The return was processed under Section 143(1), and the total income was determined at ₹4,01,300 after an addition of ₹14,98,673 due to disallowance of delayed payment of employees’ contributions to Provident Fund (PF) and Employees’ State Insurance (ESI) under Section 36(1)(va) of the Income Tax Act. An income tax refund was granted.
The assessee challenged the disallowance of employees’ PF and ESI contributions and ...
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