Employee’s contribution deposited after statutory due date disallowed even if amount paid before return filing

Woodland (Aero Club) Private Limited Vs ACIT (Delhi High Court) Delhi High Court held that employee’s contribution deposited after statutory due date under relevant Acts is disallowed under section 143(1)(a) of the Income Tax Act even if the same is paid before filing of income tax return. Accordingly, question is decided against appellant. Facts- The appellant is a Partnership Firm engaged in the business of manufacturing, supply and export of leather products like leather shoes, leather garments under the name of Woodland. The case of the assessee was selected for scrutiny by notice dated...