https://www.taxtmi.com/caselaws?id=457824 Employees' contributions to provident fund and ESI deducted from wages must be deposited within the statutory time limit linked to the relevant wage month, and delayed deposit is not allowable merely because salary was paid later. The ITAT noted that processing under section 143(1)(a) extends to patent mistakes and incorrect claims evident from the record, so the disallowance at the intimation stage was upheld. It also rejected the argument that the due date should be computed from the month of salary disbursement, declined remand on additional evidence, and applied Checkmate Services to sustain the disallowance under section 36(1)(va). en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 27 Sep 2024 21:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457824 Employees' contributions to provident fund and ESI deducted from wages must be deposited within the statutory time limit linked to the relevant wage month, and delayed deposit is not allowable merely because salary was paid later. The ITAT noted that processing under section 143(1)(a) extends to patent mistakes and incorrect claims evident from the record, so the disallowance at the intimation stage was upheld. It also rejected the argument that the due date should be computed from the month of salary disbursement, declined remand on additional evidence, and applied Checkmate Services to sustain the disallowance under section 36(1)(va). Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457824