https://www.taxtmi.com/highlights?id=60474 Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while processing the return of income u/s. 143(1) so made by the CPC towards the delayed deposit of the employees's contribution towards ESI and PF though paid well before the due date of filing of return of income u/s. 139(1) is hereby directed to be deleted as the same cannot be disallowed under section 43B read with section 36(1)(va) - AT en-us Fri, 12 Nov 2021 08:52:05 +0530 Fri, 12 Nov 2021 08:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60474 Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while processing the return of income u/s. 143(1) so made by the CPC towards the delayed deposit of the employees's contribution towards ESI and PF though paid well before the due date of filing of return of income u/s. 139(1) is hereby directed to be deleted as the same cannot be disallowed under section 43B read with section 36(1)(va) - AT Highlights Income Tax Fri, 12 Nov 2021 08:52:05 +0530 https://www.taxtmi.com/highlights?id=60474