https://www.taxtmi.com/caselaws?id=456827 ITAT Mumbai ruled on delayed PF/ESIC employee contributions, following SC precedent in Checkmate Services case. Tribunal upheld disallowance of late deposits as per statutory requirements, but directed verification of actual amounts deposited late versus amounts disallowed. However, when the due date fell on Sunday, applying General Clauses Act provisions, payment made on next working day was deemed timely since banks were closed and no malafide intent existed. en-us Thu, 25 May 2023 00:00:00 +0530 Sat, 17 Aug 2024 22:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456827 ITAT Mumbai ruled on delayed PF/ESIC employee contributions, following SC precedent in Checkmate Services case. Tribunal upheld disallowance of late deposits as per statutory requirements, but directed verification of actual amounts deposited late versus amounts disallowed. However, when the due date fell on Sunday, applying General Clauses Act provisions, payment made on next working day was deemed timely since banks were closed and no malafide intent existed. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456827