Deposit of employee’s contribution to PF after due date not allowable as deduction u/s 36(1)(va)

Deutsche India Pvt. Ltd Vs ADIT (ITAT Mumbai) ITAT Mumbai held that deposit of employee’s contribution to provident fund after the due date prescribed under the relevant statue is not allowable as deduction under section 36(1)(va) of the Income Tax Act. Facts- The assessee filed its return of income on 10/02/2021. The said return was processed u/s. 143(1) of the Act vide intimation dated 26/12/2021, after making an addition of Rs.6,30,42,740, on account of delayed payment towards employee’s contribution to provident fund under section 36(1)(va) of the Act. CIT(A) vide impugned order dated ...