Deduction u/s 36(1)(va) not allowable When Assessee failed to Deposit Employee’s Contribution to PF within due date: ITAT

Assessee - Deduction - Employee's Contribution to PF - PF - Deduction - ITAT - Income Tax - taxscan

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that deduction under section 36(1)(va) of the Income Tax Act,1961 is not allowable when the assessee failed to deposit employee’s contribution to PF within due date. CC Engineers Pvt. Ltd., the assessee challenged the disallowance of employees’ contribution to Provident Fund as well…

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