Sec. 36(1)(va)

Sec. 36(1)(va), Section 43B

Rajasthan H.C : The ITAT was justified in deleting the addition made on account of depositing the PF payment beyond prescribed time, despite the fact that as per Section 36 (1)(va) employee’s contribution should have been deposited in time; and Section 43B permits delayed payment as regards employer’s contribution and not the employee’s contribution

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High Court Of Rajasthan CIT vs. State Bank Of Bikaner & Jaipur Assessment Years : 2001-02 And 2002-03 Section :

Sec. 36(1)(va), Income Tax Case Laws, Sec. 44B, Section 139, Section 36, Section 43, Section 43B

Himachal Pradesh H.C : Amounts received by the assessee from employees for crediting to their accounts in provident fund and ESI, but not so credited on or before the due dates specified under the respective statutes, were allowable deductions under section 36 (1) (va)

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High Court Of Himachal Pradesh Commissioner Of Income Tax vs. Nipso Polyfabriks Ltd. Section 36(1)(va), 43(B), 44B, 139 Assessment Year:

Sec. 36(1), Sec. 36(1)(va), Section 36, Section 43B

Karnataka H.C : the contributions made by the assessee to PF and ESI are allowable deduction even though it is made beyond the stipulated period as contemplated under the mandatory provisions of s.36(1)(va) r/w s. 2(24)(x) and s. 43B of the Act as the same was paid by the assessee on or before the due date for furnishing the return of income as per s. 139(1) of the Act

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High Court Of Karnataka CIT vs. Sabari Enterprises Section 36(1)(va), 43B V. Gopala Gowda & N. Ananda, JJ. IT Appeal

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