No Disallowance on payments towards PF and ESI made before due date of filing Income Tax Return u/s 139(1) of Act: ITAT [Read Order]

disallowance payments - PF and ESI - Income Tax Return us 139(1) of Act - ITAT - TAXSCAN

The Mumbai bench Income Tax Appellate Tribunal (ITAT) held that there was no disallowance on   payment towards the Provident Fund and Employee State Insurance (ESI) made before the due date of filing Income Tax Return under Section 139(1) of the Income Tax Act, 1961. During the assessment proceedings of  assessee Coronation Cigar Co the AO…

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