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ITAT on PF/ESI Contribution: Reckoning Due Date (Salary Month vs. Disbursement Month)
Case Law Details
- Case Name
- Bellur Hiriyaniah Sridhar Murthy Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Bangalore
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Bellur Hiriyaniah Sridhar Murthy Vs ITO (ITAT Bangalore)
PF & ESI Due Date – Tribunal Sends Back Case for Fresh Look- Checkmate Applied, Yet ITAT Bangalore Grants One More Chance Employees’ Contribution Dispute
Bangalore ITAT dealt with the recurring controversy surrounding disallowance of employees’ PF/ESI contributions u/s 36(1)(va).
Assessee filed return declaring income of ₹1.84 crore. CPC, while processing u/s 143(1), made an addition of ₹2,01,794 towards belated remittance of employees’ share of PF/ESI. On appeal, CIT(A) confirmed the addition relying on ...





