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![Deduction u/s 36(1)(va) of Income Tax Act is not allowable if Employees Contributions are not Paid within Due Dates Specified under PF Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Deduction-Income-Tax-Act-Employees-Contributions-Paid-Due-Dates-PF-Act-ITAT-taxscan.jpg "Deduction u/s 36(1)(va) of Income Tax Act is not allowable if Employees Contributions are not Paid within Due Dates Specified under PF Act: ITAT [Read Order]")
Deduction u/s 36(1)(va) of Income Tax Act is not allowable if Employees' Contributions are not Paid within Due Dates Specified under PF Act: ITAT [Read Order]
In a recent case, the Bangalore bench of the Income Tax Appellate Tribunal(ITAT) held that deduction under section 36(1)(va) of the Income Tax Act,...
![Disallowances on Delay in making Payment towards PF & ESI cant be initiated when Payment is made before filling of ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Disallowances-on-Delay-PF-and-ESI-Payment-filling-of-ITR-ITAT-Delay-in-making-Payment-towards-PF-and-ESI-taxscan.jpg "Disallowances on Delay in making Payment towards PF & ESI cant be initiated when Payment is made before filling of ITR: ITAT [Read Order]")
![Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Due-date-for-Payment-Payment-of-PF-ESI-Payment-PF-Public-Holiday-Payment-of-PF-ESI-on-Public-Holiday-disallowance-ITAT-taxscan.jpg "Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]")
![Tax Exemption can’t be allowed in the absence of Evidence substantiating Claim of Reimbursement of Expense as Cost to Cost Basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tax-Exemption-absence-of-Evidence-Reimbursement-of-Expense-Cost-ITAT-Income-Tax-taxscan-.jpg "Tax Exemption can’t be allowed in the absence of Evidence substantiating Claim of Reimbursement of Expense as Cost to Cost Basis: ITAT [Read Order]")
![Deduction allowable towards the delayed payment of the Employee’s contribution on PF and ESI before filing the ROI: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Deduction-delayed-payment-Payment-Employees-contribution-on-PF-and-ESI-Pf-ESI-ROI-ITAT-taxscan.jpg "Deduction allowable towards the delayed payment of the Employee’s contribution on PF and ESI before filing the ROI: ITAT [Read Order]")
Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]
The Amritsar bench of Income Tax Appellate Tribunal (ITAT) consisting of Dr. M L Meena, AM, and Shri Anikesh Banerjee, JM has held that disallowance can’t be made on payment to PF and ESI before the...
![Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-payment-PF-and-ESI-ITAT-Taxscan.jpg "Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]")