Employees’ contribution to PF paid before due date of ROI allowable

We find that the assessee has made payment on or before the due date of filing of return u/s. 139(1) of the Act and this issue is squarely covered by the decision of Hon’ble jurisdictional High Court in the case of Vijay Shree Limited, supra, wherein Hon’ble Calcutta High Court has held as under:

“After hearing Mr. Sinha, learned advocate, appearing on behalf of the appellant and after

Please become a Premium member. If you are already a Premium member, login here to access the full content.