#EPF
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821 articlesIncome Tax
Income Tax
No section 36(1)(va) for PF/ESI dues paid before return filing
Income Tax
Income Tax
Section 36(1)(va)/43B amended by Finance Act 2021 applicable from 01.04.2021
Income Tax
Income Tax
Employees contribution of ESI/PF paid prior to filing of return of income u/s 139(1) allowable
Income Tax
Income Tax
Section 80C disallowance: ITAT directs AO to consider submission of Assessee
Income Tax
Income Tax
Consider only investments which actually yielded dividend income for section 14A: ITAT Kolkata
Income Tax
Income Tax
Delayed deposit of ESI/PF u/s 36(1)(va)- ITAT allowed deduction
Income Tax
Income Tax
Amended provisions of section 43B & 36(1)(va) not applicable for AYs prior to AY 2021-22
Income Tax
Income Tax
ITAT deletes addition for Retention money kept with Electricity Board
Income Tax
Income Tax
Conflicting judicial opinion – No adjustment U/s. 154 can be made
Income Tax
Income Tax
Amended provisions related to deduction for ESI/PF applicable from AY 2021-22
Income Tax
Income Tax
Amendment to Section 36(1)(va) by Finance Act, 2021 applies to AY 2021-22 & subsequent AYs
Income Tax
Income Tax
Allowability of employees’ contribution to PF & ESIC paid after due date
Income Tax
Income Tax
Delayed payments of employee’s contribution to PF/ESIC allowable for AY 19-20 if deposited before filing of return U/s. 139(1)
Income Tax
Income Tax
