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

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KAPIL CHAUDHARY (Querist)
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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??

CA Navin Jain

CA Navin Jain (Expert)
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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)

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KAPIL CHAUDHARY

KAPIL CHAUDHARY (Querist)
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01 September 2011 Thanks Sir.
Can I have any reference no. to this case??

U S Sharma

U S Sharma (Expert)
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01 September 2011 @ Kapil,

try google some time to get these

http://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