https://www.taxtmi.com/caselaws?id=381682 The Tax Appeal challenged the order of the Income Tax Appellate Tribunal regarding the disallowance of delayed deposits of PF/ESI and the timing of liability to deduct employees' contributions. The court upheld that delayed deposits beyond the specified date are subject to disallowance and clarified that the liability to deduct and deposit contributions arises in the same month as the payment of wages, not the subsequent month. The court emphasized the importance of timely deposits as per the relevant provisions, ultimately dismissing the appeal based on established legal precedent from a previous case. en-us Tue, 11 Jun 2019 00:00:00 +0530 Mon, 17 Jun 2019 07:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381682 The Tax Appeal challenged the order of the Income Tax Appellate Tribunal regarding the disallowance of delayed deposits of PF/ESI and the timing of liability to deduct employees' contributions. The court upheld that delayed deposits beyond the specified date are subject to disallowance and clarified that the liability to deduct and deposit contributions arises in the same month as the payment of wages, not the subsequent month. The court emphasized the importance of timely deposits as per the relevant provisions, ultimately dismissing the appeal based on established legal precedent from a previous case. Case-Laws Income Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381682