Pr. CIT v. M/s Suzlon Energy Ltd.
What is Pr. CIT v. M/s Suzlon Energy Ltd. authority for?
Employees' contributions to provident fund and ESI must be deposited by the due date prescribed under the respective welfare legislations (e.g., within 15 days of the month-end salary payment) for a deduction under section 36(1)(va) of the Income-tax Act. Failure to do so results in disallowance, even if the deposit is made before the due date for filing the income tax return under section 139(1).
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.
Also referred to as
Pr. CIT v. M/s Suzlon Energy Ltd. · 115 Taxmann.com 340 · section 36(1)(va) · employees contribution · provident fund · ESI · due date · statutory due date · section 43B · section 2(24)(x) · disallowance · section 143(1)
Issues it is cited on
Judgments citing Pr. CIT v. M/s Suzlon Energy Ltd.
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