https://www.taxtmi.com/caselaws?id=460976 ITAT, Chennai upheld the disallowance of employer's deduction for belated payment of employees' PF/ESI contribution, holding that such payments, though made within the income-tax return filing period, are not deductible under s.36(1)(va) read with s.43B. The tribunal followed the SC's precedent that delayed PF/ESI remittances beyond the statutory due dates cannot be allowed as deductions. The assessee's appeal was dismissed. en-us Wed, 02 Aug 2023 00:00:00 +0530 Mon, 18 Aug 2025 15:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460976 ITAT, Chennai upheld the disallowance of employer's deduction for belated payment of employees' PF/ESI contribution, holding that such payments, though made within the income-tax return filing period, are not deductible under s.36(1)(va) read with s.43B. The tribunal followed the SC's precedent that delayed PF/ESI remittances beyond the statutory due dates cannot be allowed as deductions. The assessee's appeal was dismissed. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460976