Employer/employees/contribution towards PF before due date of filing of return U/s. 139(1) allowable

A.T.E. Pvt. Ltd. Vs ACIT (Bombay High Court)

In this case, admittedly, the payments have been made beyond the due date as prescribed in the relevant Act, under which the aforesaid payments have been made. However, it is also undisputed that the payments have been made before the due date for fling the return of income under section 139 of the Act. However, the Tribunal held that in view of the second proviso to section 43B as existing in the previous year relevant to the subject Assessment Year 1988-89, the appellant would b

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