https://www.taxtmi.com/caselaws?id=759483 ITAT Kolkata ruled against the assessee regarding delayed deposit of PF/ESI contributions. The tribunal held that deduction under Section 36(1)(va) for delayed deposit of employee PF contributions cannot be claimed even when deposited within the due date of filing returns, following SC precedent in Chekmate Services Pvt. Ltd. The issue was settled law and no longer res-integra, with the deduction being disallowed despite provisions of Section 43B. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 01 Oct 2024 16:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759483 ITAT Kolkata ruled against the assessee regarding delayed deposit of PF/ESI contributions. The tribunal held that deduction under Section 36(1)(va) for delayed deposit of employee PF contributions cannot be claimed even when deposited within the due date of filing returns, following SC precedent in Chekmate Services Pvt. Ltd. The issue was settled law and no longer res-integra, with the deduction being disallowed despite provisions of Section 43B. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759483