Assessee Must Deposit PF and ESIC Contributions by Due Date, Not by Income Tax Return Filing Date.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessee was required to deposit the employees PF and ESIC contribution into the government account within the due date, including grace period allowed by the respective Acts and not before the due date of filing the return of income as contended by the assessee. - AT....