https://www.taxtmi.com/caselaws?id=437661 The delay in filing appeals was condoned due to exceptional circumstances. The disallowance of employees' contribution to PF/ESI was upheld as it was not paid before the prescribed due date. The Tribunal justified the disallowance under section 143(1)(a)(iv) based on delayed payments. The applicability of a Supreme Court judgment clarified that deductions for employees' contributions are only allowed if deposited before the stipulated date. Consequently, the Tribunal affirmed the decision to sustain adjustments for late deposits, leading to the dismissal of both appeals by the assessee. en-us Tue, 18 Apr 2023 00:00:00 +0530 Fri, 12 May 2023 08:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437661 The delay in filing appeals was condoned due to exceptional circumstances. The disallowance of employees' contribution to PF/ESI was upheld as it was not paid before the prescribed due date. The Tribunal justified the disallowance under section 143(1)(a)(iv) based on delayed payments. The applicability of a Supreme Court judgment clarified that deductions for employees' contributions are only allowed if deposited before the stipulated date. Consequently, the Tribunal affirmed the decision to sustain adjustments for late deposits, leading to the dismissal of both appeals by the assessee. Case-Laws Income Tax Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437661