https://www.taxtmi.com/caselaws?id=460542 The Tribunal, following the Supreme Court's precedent in Checkmate Services Pvt Ltd, held that delayed payments of employees' contributions to Provident Fund (PF) and Employees' State Insurance (ESI) beyond the statutory due date are not allowable as deductions under section 36(1)(va) of the Income Tax Act, even if made before the income tax return filing due date. Section 43B does not apply to these contributions. The Tribunal remanded the case to the Assessing Officer for re-adjudication, allowing the assessee to argue for deductions under other provisions of the Income Tax Act. en-us Tue, 01 Nov 2022 00:00:00 +0530 Thu, 30 Jan 2025 19:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460542 The Tribunal, following the Supreme Court's precedent in Checkmate Services Pvt Ltd, held that delayed payments of employees' contributions to Provident Fund (PF) and Employees' State Insurance (ESI) beyond the statutory due date are not allowable as deductions under section 36(1)(va) of the Income Tax Act, even if made before the income tax return filing due date. Section 43B does not apply to these contributions. The Tribunal remanded the case to the Assessing Officer for re-adjudication, allowing the assessee to argue for deductions under other provisions of the Income Tax Act. Case-Laws Income Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460542