https://www.taxtmi.com/caselaws?id=311573 ITAT Ahmedabad upheld disallowance of late PF and ESIC contributions under section 143(1) proceedings. Following Supreme Court's Checkmate Services judgment, the tribunal ruled that section 43B's non obstante clause cannot apply to employee contributions deducted from salaries. CPC validly disallowed the claim as an incorrect claim apparent from return information under section 143(1)(a)(ii). The assessee failed to respond to CPC's communication regarding the disallowance. Appeal dismissed as grounds lacked merit post-Checkmate Services ruling. en-us Wed, 10 May 2023 00:00:00 +0530 Tue, 02 Jan 2024 20:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311573 ITAT Ahmedabad upheld disallowance of late PF and ESIC contributions under section 143(1) proceedings. Following Supreme Court's Checkmate Services judgment, the tribunal ruled that section 43B's non obstante clause cannot apply to employee contributions deducted from salaries. CPC validly disallowed the claim as an incorrect claim apparent from return information under section 143(1)(a)(ii). The assessee failed to respond to CPC's communication regarding the disallowance. Appeal dismissed as grounds lacked merit post-Checkmate Services ruling. Case-Laws Income Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311573