Case Law Details
Case Name : Salasar Balaji Ship Breakers Pvt. Ltd. Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2018-2019
Courts :
All ITAT ITAT Mumbai
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Salasar Balaji Ship Breakers Pvt. Ltd. Vs ACIT (ITAT Mumbai)
ITAT Mumbai held that payment of employee’s contribution to PF & ESI beyond the due dates is not allowable as deduction. Accordingly, the same is an incorrect claim and therefore it falls within the scope of prima facie adjustment u/s 143(1) of the Income Tax Act.
Facts- The only issue here is whether, employees’ contribution of PF & ESI which has not been deposited before the due date under the relev
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