https://www.taxtmi.com/caselaws?id=456505 ITAT Mumbai dismissed the assessee's appeal regarding disallowance of employees' contributions to PF and ESIC under section 36(1)(va). Following the SC precedent in Checkmate Services Pvt. Ltd, the tribunal held that payments made after the statutory due date are not allowable as deductions. Since the assessee deposited employees' contributions to PF and ESIC after the prescribed due dates, the disallowance was upheld and the grounds raised were dismissed. en-us Fri, 06 Oct 2023 00:00:00 +0530 Tue, 30 Jul 2024 20:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456505 ITAT Mumbai dismissed the assessee's appeal regarding disallowance of employees' contributions to PF and ESIC under section 36(1)(va). Following the SC precedent in Checkmate Services Pvt. Ltd, the tribunal held that payments made after the statutory due date are not allowable as deductions. Since the assessee deposited employees' contributions to PF and ESIC after the prescribed due dates, the disallowance was upheld and the grounds raised were dismissed. Case-Laws Income Tax Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456505