https://www.taxtmi.com/caselaws?id=456852 ITAT Delhi dismissed assessee's appeal regarding delayed EPF/ESIC deposit addition under section 36, following SC precedent in Checkmate Services that such delays are not allowable deductions. However, ITAT remanded two issues under section 43(B) back to CIT(A) for fresh adjudication - one concerning EPF/ESIC/service tax deposits where assessee claimed amounts were deposited timely and not part of P&L account, and another regarding GST on services similarly claimed as not part of P&L account per audit report. en-us Wed, 07 Jun 2023 00:00:00 +0530 Wed, 21 Aug 2024 08:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456852 ITAT Delhi dismissed assessee's appeal regarding delayed EPF/ESIC deposit addition under section 36, following SC precedent in Checkmate Services that such delays are not allowable deductions. However, ITAT remanded two issues under section 43(B) back to CIT(A) for fresh adjudication - one concerning EPF/ESIC/service tax deposits where assessee claimed amounts were deposited timely and not part of P&L account, and another regarding GST on services similarly claimed as not part of P&L account per audit report. Case-Laws Income Tax Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456852