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Late Payment of Employees’ PF/ESIC Contributions not allowable u/s 36(1)(va)
Case Law Details
- Case Name
- Giri Bahadur Vs Ward (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Giri Bahadur Vs Ward (ITAT Mumbai)
Introduction: The case of Giri Bahadur vs. Ward, adjudicated by the Income Tax Appellate Tribunal (ITAT) Mumbai, revolves around the disallowance of late deposits of employees’ contributions towards Provident Fund (PF) and Employees’ State Insurance Corporation (ESIC). The ITAT’s decision emphasizes the significance of adhering to statutory deadlines in tax matters.
Detailed Analysis:
1. Background: The Assessing Officer (AO) made an addition of Rs. 8,10,552/- on account of late deposit of employees’ contributions toward PF and ESIC, c...
