Late Deposition of Employees Contribution to PF/ESI would Trigger Disallowance u/s 36(1)(va) of Income Tax Act : ITAT [Read Order]

By Shabna Rahim - On June 22, 2023 7:00 am - 2 mins read

Late Deposition - Employees - Contribution - PF - ESI - Trigger Disallowance - Income - Tax Act - ITAT - TAXSCAN

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the deposition of Employees contribution to Provident fund (PF) or Employee State Insurance (ESI) after the due date would trigger disallowance under section 36(1)(va) of the Income Tax Act,1961. P A Zaveri, the appellant assessee had claimed a deduction for Employees’ Contribution for…

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