Deduction of employees’ contribution to PF and ESI u/s 43B of the Income Tax Act

Last updated: 14 January 2022
Quick Summary
This Income Tax Appellate Tribunal ruling clarifies that employees' contributions to Provident Fund (PF) and Employees' State Insurance (ESI) are deductible under Section 43B of the Income Tax Act, provided they are paid before the due date for filing the income tax return. The Tribunal allowed the assessee's appeals, overturning the disallowance made by the lower authorities.

Court :
ITAT Bangalore

Brief :
These appeals at the instance of the assessee are directed against three different orders of the CIT(A), NFAC. The relevant assessment years are 2017-2018, 2018-2019 and 2019-2020.

Citation :
ITA No.571/Bang/2021 : Asst.Year 2017-2018 ITA No.572/Bang/2021 : Asst.Year 2018-2019 ITA No.573/Bang/2021 : Asst.Year 2019-2020

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