https://www.taxtmi.com/caselaws?id=308162 The Tribunal confirmed the disallowance of employees' contributions to PF/ESI not deposited within the due date specified under Sec. 36(1)(va), following the Supreme Court's ruling in Checkmate Services P. Ltd. vs. CIT. The Tribunal dismissed all appeals, emphasizing the distinction between employer's and employee's contributions for deduction purposes and upholding CPC's adjustments based on Tax Audit Reports under Sec. 143(1). en-us Fri, 04 Nov 2022 00:00:00 +0530 Sun, 04 Jun 2023 19:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308162 The Tribunal confirmed the disallowance of employees' contributions to PF/ESI not deposited within the due date specified under Sec. 36(1)(va), following the Supreme Court's ruling in Checkmate Services P. Ltd. vs. CIT. The Tribunal dismissed all appeals, emphasizing the distinction between employer's and employee's contributions for deduction purposes and upholding CPC's adjustments based on Tax Audit Reports under Sec. 143(1). Case-Laws Income Tax Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308162