https://www.taxtmi.com/caselaws?id=456901 ITAT Mumbai dismissed the assessee's appeal regarding disallowance of PF deduction under section 36(1)(va). Following SC precedent in Checkmate Services Pvt. Ltd., the tribunal held that employee contributions to PF deposited after the statutory due date are not allowable as deductions. The record showed the assessee had deposited PF contributions beyond the prescribed timeline, making the disallowance justified under the established legal principle. en-us Wed, 05 Jul 2023 00:00:00 +0530 Fri, 23 Aug 2024 20:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456901 ITAT Mumbai dismissed the assessee's appeal regarding disallowance of PF deduction under section 36(1)(va). Following SC precedent in Checkmate Services Pvt. Ltd., the tribunal held that employee contributions to PF deposited after the statutory due date are not allowable as deductions. The record showed the assessee had deposited PF contributions beyond the prescribed timeline, making the disallowance justified under the established legal principle. Case-Laws Income Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456901