Payment of PF and ESI contribution done before filing return is allowable as deduction

Gulermak – TPL Pune Metro Joint Venture Vs Assistant Commissioner of Income (ITAT Mumbai)

ITAT Mumbai held that disallowance of payment towards PF and ESI contributions, under section 36(1)(va) r.w.s. 2(24)(x) when payment made well before due date of filing Income Tax Return u/s 139(1) is unsustainable even if reported by the auditor in tax audit report.

Facts-

The common grievance in all these appeals is that the first appellate auth

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