https://www.taxtmi.com/caselaws?id=431169 The Tribunal upheld the disallowance of employees' contribution to Provident Fund (PF) and Employee State Insurance (ESI) deposited beyond the statutory due date but before the return filing due date. It affirmed that the employer must deposit the employees' contribution by the due date for deduction under section 36(1)(va) read with section 43B. The Tribunal also upheld adjustments made by CPC under section 143(1) for delayed PF and ESI payments, citing Supreme Court rulings. The retrospective applicability of Finance Act, 2021 amendments disallowing Education Cess deductions was confirmed, dismissing the appellant's arguments. en-us Mon, 07 Nov 2022 00:00:00 +0530 Wed, 07 Dec 2022 10:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431169 The Tribunal upheld the disallowance of employees' contribution to Provident Fund (PF) and Employee State Insurance (ESI) deposited beyond the statutory due date but before the return filing due date. It affirmed that the employer must deposit the employees' contribution by the due date for deduction under section 36(1)(va) read with section 43B. The Tribunal also upheld adjustments made by CPC under section 143(1) for delayed PF and ESI payments, citing Supreme Court rulings. The retrospective applicability of Finance Act, 2021 amendments disallowing Education Cess deductions was confirmed, dismissing the appellant's arguments. Case-Laws Income Tax Mon, 07 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431169