correct in holding that the contributions made by the assessee to PF and ESI are allowable deduction even though it is made beyond the stipulated ... such as in respect of excise duty, employer's contribution to PF, ESI Scheme, etc., for long periods of time, extending sometimes to several
admission.
Let notice be issued to the respondent on payment of PF
with a week along with copy of the petition as well as others ... admission.
Let notice be issued to the respondent on payment of PF
with a week along with copy of the petition as well as others
India in the Department of Labour and Employment, No. 4/3/65-PF-II(i), dated the 17th March, 1972, come into force
system. In response to this note the DDG (PF) commented (Ex. PW-3/K-20) that it
was difficult to say what exactly the reduction ... would depend
largely on the quantum of imported inputs.‖ The officer DDG (PF) Mr. U.S. Prasad
suggested therefore, that it would be prudent
making
disallowance of Rs. 21,15,855/- in respect of ESIC and PF u/s
36(1)(va) of Income Tax Act, 1961. The action ... towards employee's contribution towards ESI and PF. On appeal, the ld.
CIT(A), NFAC has confirmed the disallowance made
respect of employees contribution to ESI & PF.
3. That on the facts and in the circumstances of the case, the ld.
CIT(A) grossly ... respect of employees's contribution of ESI & PF u/s
36(1)(va) without providing any opportunity and without following
binding decision
appellant's claim of deductions of the
employees contribution to PF/ESI alleging
that the payment was not made by the
appellant in accordance ... Provident Funds and
Miscellaneous Provisions Act, 1952 (for short 'the PF Act ')
and The Employees' Provident Funds Scheme, 1952 (for
short
surveillance to different establishments and
is covered by the provisions of the PF Act . It is allotted Code Number DL-
27506. It appears that ... towards interest payable under Section 7-Q of the PF
Act @ 12% p.a. which provisions come into force vide notification dated
30.06.1997. The account
tune of
Rs.6,31,788/- on employee's contribution towards PF, on
account of belated remittance into Government Account,
not conforming ... received by the assessee from his employees as
contribution to any PF or Superannuation Fund etc., as
per the Relevant Acts, is to be treated
Income Tax
Act 1961, employee contribution towards ESI and PF paid after due date
of respective statue but before the filling of Income Tax return ... Income Tax
Act 1961, employee contribution towards ESI and PF paid after due date
of respective statue but before the filling of Income Tax return
