https://www.taxtmi.com/caselaws?id=435075 The Tribunal upheld the disallowance of employees' contributions to PF and ESI under Section 36(1)(va) of the Income Tax Act, 1961. It affirmed that belated contributions must be disallowed if not paid within specified due dates. The Tribunal also held that adjustments under Section 143(1)(a) could be made based on audit reports for disallowances, supporting the AO, CPC's jurisdiction in making such adjustments. The decision aligned with the Supreme Court's precedent in Checkmate Services (P) Ltd. and previous judicial rulings, resulting in the dismissal of the appeal. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 10 Mar 2023 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435075 The Tribunal upheld the disallowance of employees' contributions to PF and ESI under Section 36(1)(va) of the Income Tax Act, 1961. It affirmed that belated contributions must be disallowed if not paid within specified due dates. The Tribunal also held that adjustments under Section 143(1)(a) could be made based on audit reports for disallowances, supporting the AO, CPC's jurisdiction in making such adjustments. The decision aligned with the Supreme Court's precedent in Checkmate Services (P) Ltd. and previous judicial rulings, resulting in the dismissal of the appeal. Case-Laws Income Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435075