Case Law Details
Case Name : CIT Vs M/s. Harrisons Malayalam Ltd. (Kerala High Court)
Related Assessment Year : 2007-08 to 2010-11
Courts :
All High Courts Kerala High Court
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CIT Vs M/s. Harrisons Malayalam Ltd. (Kerala High Court)
Conclusion: Deduction under Section 36(1)(va) with regard to Employees’ Provident Fund, Labour Welfare Fund and Employees’ State Insurance was not allowable where contribution had been made after the due date prescribed in the respective enactments.
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They should allow some grace period. Many times the PF sites are not operative in the last minute causing a delay of one or two days.
Is there any judgement allowing a grace period after the due date?