Home › Income-Tax Act › Kwality Motel Shiraz 1. v. ADIT (2023) 200 ITD 402 (Indore) (Trib.) Ocean Exim India (P.) Ltd. v. ITO (2023) 200 ITD 366 (Jaipur) (Trib) Prashanti Engineering Works (P.) Ltd. v. ADIT (2023) 200 ITD 408 (Indore) (Trib.)

Kwality Motel Shiraz 1. v. ADIT (2023) 200 ITD 402 (Indore) (Trib.) Ocean Exim India (P.) Ltd. v. ITO (2023) 200 ITD 366 (Jaipur) (Trib) Prashanti Engineering Works (P.) Ltd. v. ADIT (2023) 200 ITD 408 (Indore) (Trib.)

S. 36(1)(va): justified-Any sum received from employees-Employee’s contribution-Belated payment-Not entitle to deduction. [S.143(1)(a)]

Assessee will not be entitled to deduction of belated payment of ESI and PF of employees’ share of contribution as per provisions of section 36(1)(va). Followed Checkmate Services (P.) Ltd. v. CIT (2022) 143 taxxmann.com 178 (SC)