https://www.taxtmi.com/caselaws?id=313802 ITAT Raipur allowed the appeal regarding delayed deposit of employees' share of ESI/PF contributions. The tribunal held that prior to the SC judgment in Checkmate Services Pvt. Ltd., such deductions could not be summarily disallowed under section 143(1). Following precedent from Gurmeet Singh Hora, the tribunal set aside the CIT(Appeals) order that upheld the CPC's disallowance under section 154, vacating the addition made by the AO and allowing the deduction claim. en-us Thu, 11 Jan 2024 00:00:00 +0530 Sat, 18 Apr 2026 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313802 ITAT Raipur allowed the appeal regarding delayed deposit of employees' share of ESI/PF contributions. The tribunal held that prior to the SC judgment in Checkmate Services Pvt. Ltd., such deductions could not be summarily disallowed under section 143(1). Following precedent from Gurmeet Singh Hora, the tribunal set aside the CIT(Appeals) order that upheld the CPC's disallowance under section 154, vacating the addition made by the AO and allowing the deduction claim. Case-Laws Income Tax Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313802