https://www.taxtmi.com/caselaws?id=456886 ITAT Jaipur dismissed the assessee's appeal regarding disallowance of delayed employee PF/ESI contributions. Following SC precedent in Checkmate Services Pvt. Ltd., the tribunal held that Section 43B does not apply to employee contributions, and the due date under Section 36(1)(va) determines deductibility. The tribunal sustained CIT(A)'s addition for payments made after due date but directed AO to verify and provide relief for contributions actually paid within statutory timeframes under respective PF/ESI Acts after proper verification of details submitted by assessee's representative. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 22 Aug 2024 19:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456886 ITAT Jaipur dismissed the assessee's appeal regarding disallowance of delayed employee PF/ESI contributions. Following SC precedent in Checkmate Services Pvt. Ltd., the tribunal held that Section 43B does not apply to employee contributions, and the due date under Section 36(1)(va) determines deductibility. The tribunal sustained CIT(A)'s addition for payments made after due date but directed AO to verify and provide relief for contributions actually paid within statutory timeframes under respective PF/ESI Acts after proper verification of details submitted by assessee's representative. Case-Laws Income Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456886