PF/ESI/EPF paid before ITR filing for AY 2018-19 was allowable: ITAT Agra

Krishna Kanha Shelters Pvt. Ltd. Vs ACIT (ITAT Agra)

ITAT held that AO was not justified in denying, the deduction claimed by the assessee for AY 2018-19 on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in all the above-stated matters, the revenue had not contended that the assessee has deposited the contribution after the filing of the return of income.

FULL TEXT OF THE ORDER OF ITAT AGRA

The present appeals are filed by the above mentioned

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