https://www.taxtmi.com/caselaws?id=458043 ITAT Kolkata upheld disallowance of deduction under Section 36(1)(va) for delayed PF ESI deposits. Following SC precedent in Checkmate Services, the tribunal ruled that deduction cannot be claimed for delayed employee PF contributions even when deposited within return filing due date. The tribunal also rejected the assessee's argument that such disallowance constitutes a debatable issue impermissible under Section 143(1) processing, citing coordinate bench decision in Siddhi Vinayaka Graphics. Appeal dismissed. en-us Tue, 09 Jan 2024 00:00:00 +0530 Tue, 01 Oct 2024 17:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458043 ITAT Kolkata upheld disallowance of deduction under Section 36(1)(va) for delayed PF ESI deposits. Following SC precedent in Checkmate Services, the tribunal ruled that deduction cannot be claimed for delayed employee PF contributions even when deposited within return filing due date. The tribunal also rejected the assessee's argument that such disallowance constitutes a debatable issue impermissible under Section 143(1) processing, citing coordinate bench decision in Siddhi Vinayaka Graphics. Appeal dismissed. Case-Laws Income Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458043