No addition can be made on Belated Deposits of PF and ESIC Contributions before Amendment in Sec 36(1)(va) of Income Tax Act: ITAT [Read Order]

Late-Deposit-of-Employees-Contribution-ITAT-Employee-Contribution-TAXSCAN

The Mumbai Bench Income Tax Appellate Tribunal (ITAT) recently held that no addition could be made on belated deposits of Provident Fund and Employee State Insurance Corporation before the amendment in Sec 36(1) (va) of Income Tax Act, 1961. The assessee Malgudi Foods Pvt Ltd., engaged in the business of Hospitality services & granting of…

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