PF & ESI Deduction allowed on payments being made beyond due date as per parent legislation but before filing ITR
CA Pratibha Goyal | Mar 24, 2022 |
PF & ESI Deduction allowed on payments being made beyond due date as per parent legislation but before filing ITR
This appeal pertains to the disallowance of PF and ESI payments on account of these payments being made beyond the due date specified under the specific parent legislation but before filing of the Income Tax Return.
Assessee Quoted various case laws well settled in favor of the assessee and against the revenue in this matter.
In the light of the decisions cited above in above, the honorable ITAT directed the AO to delete the impugned disallowance in the hands of the Taxpayer.
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