https://www.taxtmi.com/caselaws?id=456454 ITAT Ahmedabad ruled against the assessee regarding delayed employees' contribution to PF and ESI not deposited within prescribed due dates under PF and ESI Acts. The tribunal applied Section 36(1)(va) with Explanation-1, following the SC precedent in Checkmate Services (P.) Ltd. [2022 (10) TMI 617]. The addition was upheld as the issue had been settled by the SC, with ITAT finding no reason to prolong litigation on this matter. en-us Mon, 20 May 2024 00:00:00 +0530 Tue, 04 Mar 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456454 ITAT Ahmedabad ruled against the assessee regarding delayed employees' contribution to PF and ESI not deposited within prescribed due dates under PF and ESI Acts. The tribunal applied Section 36(1)(va) with Explanation-1, following the SC precedent in Checkmate Services (P.) Ltd. [2022 (10) TMI 617]. The addition was upheld as the issue had been settled by the SC, with ITAT finding no reason to prolong litigation on this matter. Case-Laws Income Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456454