Is employees' contribution of provident fund (pf) allowed?


This query is : Resolved 

01 September 2011 Sir / Madam.
Is Employees Contribution allowed as expenditure, if paid before the due date of return filing of income tax u/s 139(1)??? Is there any new supreme court judgement on this??

01 September 2011 YES, Employees contribution is allowed if paid before the due date of roi

Refer the following Case

CIT vs. AIMIL Limited (Delhi High Court)

01 September 2011 Thanks Sir.
Can I have any reference no. to this case??

01 September 2011 @ Kapil,

try google some time to get these

https://itatonline.org/archives/index.php/cit-vs-aimil-limited-delhi-high-court-even-employees-contribution-to-pf-paid-before-due-date-of-filing-roi-is-allowable-us-43b


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