Employees’ contribution towards PF paid before Due Date of Return Filing is allowable

Employees’ contribution towards PF paid by the assessee before the due date of filing of return u/s 139(1) of the Act for the assessment year under consideration is admissible.

INCOME TAX APPELLATE TRIBUNAL DELHI

ITA No.1020/Del /2012 – Assessment Year: 2008-09

ACIT V/s.   M/s Vipul Facility Management Pvt. Ltd.

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