https://www.taxtmi.com/caselaws?id=436306 The appeal of the assessee against the addition made by the Assessing Officer on account of late remittance of employees' contribution to PF and ESIC was dismissed. The Supreme Court clarified the distinction between employer's and employee's contributions, holding that non-compliance with statutory requirements regarding employees' contributions does not absolve the employer from liability. Citing previous decisions, including Checkmate Services (P.) Ltd. and Harrisons Malayalam Ltd., the court upheld the disallowance of deductions for late payments of employees' contributions. The dismissal of the appeal was in line with Supreme Court rulings and precedents. en-us Tue, 21 Mar 2023 00:00:00 +0530 Sat, 08 Apr 2023 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436306 The appeal of the assessee against the addition made by the Assessing Officer on account of late remittance of employees' contribution to PF and ESIC was dismissed. The Supreme Court clarified the distinction between employer's and employee's contributions, holding that non-compliance with statutory requirements regarding employees' contributions does not absolve the employer from liability. Citing previous decisions, including Checkmate Services (P.) Ltd. and Harrisons Malayalam Ltd., the court upheld the disallowance of deductions for late payments of employees' contributions. The dismissal of the appeal was in line with Supreme Court rulings and precedents. Case-Laws Income Tax Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436306