https://www.taxtmi.com/caselaws?id=426546 The Tribunal upheld the addition/disallowance of late payment of Employees' contribution to E.S.I., amounting to Rs. 8,86,752, based on the Gujarat High Court's precedent. The appeal, time-barred by 75 days, was condoned due to the Covid pandemic period. The Tribunal affirmed the disallowance under section 143(1) of the Act, following the Gujarat High Court's decision in a similar case, leading to the dismissal of the appeal. The judgment emphasized adherence to statutory provisions regarding ESI contributions, resulting in the confirmation of the addition/disallowance. en-us Wed, 27 Jul 2022 00:00:00 +0530 Thu, 18 Aug 2022 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426546 The Tribunal upheld the addition/disallowance of late payment of Employees' contribution to E.S.I., amounting to Rs. 8,86,752, based on the Gujarat High Court's precedent. The appeal, time-barred by 75 days, was condoned due to the Covid pandemic period. The Tribunal affirmed the disallowance under section 143(1) of the Act, following the Gujarat High Court's decision in a similar case, leading to the dismissal of the appeal. The judgment emphasized adherence to statutory provisions regarding ESI contributions, resulting in the confirmation of the addition/disallowance. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426546