Home › Income-Tax Act › Nalina Dyave Gowda. (Ms.) v. ADIT (2023) 199 ITD 28 (SMC) (Bang) (Trib.) Premier Irrigation Adritec (P.) Ltd. v. ACIT (2023) 199 ITD 342 / 222 TTJ 732 (Kol) (Trib.) Savleen Kaur. v. ITO (2023) 199 ITD 437 / 221 TTJ 409 (Delhi) (Trib.)

Nalina Dyave Gowda. (Ms.) v. ADIT (2023) 199 ITD 28 (SMC) (Bang) (Trib.) Premier Irrigation Adritec (P.) Ltd. v. ACIT (2023) 199 ITD 342 / 222 TTJ 732 (Kol) (Trib.) Savleen Kaur. v. ITO (2023) 199 ITD 437 / 221 TTJ 409 (Delhi) (Trib.)

S. 36(1)(va) : 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).(AY. 2019-20)