Explaination to 36 (1) (va)

[Pritesh Jain]

Will the word 'as an employer' used in explaination include cases where amts have been recieved by employer from employee's of contactee's because as per PF act etc.. Employer/e is liable w.r.t PF for contactors employee's also..

Or will expression 'from any of his employee's' used in 36 (1) (va) include such employee's of contractors ??? ???

[pawansingla]

When the contractor is making payment then there arsie no issue.Further this issue has almost settled has it has been linked with amendment to second close of 43B.There is judgement of Delhi High Court,Uttarakhand ,Karnataka and further supreme court has dismissed the SLP.

[Pritesh Jain]

Pawan Sir,
                   Pls give me the citations,

I dont think 43B(b) is applicable to employee's contribution,

43B(b) is as follows

      "(b) any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees".

i think upon reading of this section as an employer will include only Employer's contribution and will not include employee's contribution recieved by the employer which is covered U/s 36(1)(va)..

Is this interpretation right or wrong sir

[pawansingla]

The argumant taken by the Ahmedabad Tribunal is that it is ultimately the employer who is making payment.He is making his own contribution and after collecting from the employees deposits the same in govt account.If you need i can send you copy of unreported order of Tribunal.mail me your address on pawansingla@indiatimes.com or sms me on 9825829075