https://www.taxtmi.com/caselaws?id=423632 The Tribunal affirmed the disallowance of employees' contribution under PF and ESI Act due to late deposit, as per section 36(1)(va) of the Act. The decision was based on legal precedents and specific provisions of section 143(1)(iv), emphasizing the importance of crediting employees' contribution before the due date for deduction eligibility. The appeal was dismissed, highlighting the significance of following jurisdictional High Courts' decisions and the Tax Audit Report's recommendations for disallowance based on prescribed due dates. en-us Wed, 08 Jun 2022 00:00:00 +0530 Thu, 09 Jun 2022 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423632 The Tribunal affirmed the disallowance of employees' contribution under PF and ESI Act due to late deposit, as per section 36(1)(va) of the Act. The decision was based on legal precedents and specific provisions of section 143(1)(iv), emphasizing the importance of crediting employees' contribution before the due date for deduction eligibility. The appeal was dismissed, highlighting the significance of following jurisdictional High Courts' decisions and the Tax Audit Report's recommendations for disallowance based on prescribed due dates. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423632