ITAT: Payment Towards Employee’s Contribution To Provident Fund After Due Date Is Not Allowable As Deduction
02 Mar 2023 00:30 AM IST
Asstt. Director of Income Tax observed and has held that payment towards an contribution of an employee to the provident fund after the due date is not allowable as a deduction. The two-member bench comprising of Judicial Member, Sandeep Singh Karhail and the Accountant Member, Om Prakash Kant in the