Tribunal held that payments made to employees’ contribution to provident fund and employees’ state insurance fund before due date of filing of return is entitle to deduction. (AY.2011-12 to 2015-16).
Arihant Constructions v. ACIT (2020)77 ITR 171 (Vishakha)(Trib.)
S. 43B : Deductions on actual payment-Employees’ contribution to provident fund and employees’ state insurance fund-Payment was made before due date of filing of return–Entitle to deduction. [S. 139(1)]