Employees’ contribution to PF & ESI allowable if paid before due date of filing income Tax Return

Methods (India) Pvt. Ltd. Vs DCIT (ITAT Bangalore)

Karnataka High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT (supra)¸ had held that the assessee would be entitled to deduction of employees’ contribution to PF and ESI provided that the payments were made prior to the due date of filing of the ret

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