Addition shall be made in respect of Employees Contribution to PF/ESI which has not been deposited within Stipulated Date: ITAT [Read Order]

Employee State Insurance - Provident Fund - ITAT - PF - ESI - TAXSCAN

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the addition shall be made in respect of the employee’s contribution to Employee State Insurance (ESI) and Provident Fund (PF) which has not been deposited within the stipulated date. The issue is that for the year under consideration, an intimation was issued under Section 143(1)…

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