https://www.taxtmi.com/caselaws?id=461619 ITAT Delhi upheld disallowance under section 36(1)(va) for late deposit of employee PF/ESI contributions. Following Supreme Court precedent in Checkmate Services, the tribunal confirmed that employee contributions deposited after statutory due dates cannot be claimed as deductions. The assessee argued due dates should be calculated from actual salary payment dates, while revenue contended it should be from the month for which salary is due. The tribunal noted admitted delays in crediting contributions within statutory timeframes and remanded the matter to Assessing Officer for fresh consideration, referencing Master Polishers precedent and directing review of tax audit reports. en-us Mon, 09 Oct 2023 00:00:00 +0530 Wed, 16 Apr 2025 20:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461619 ITAT Delhi upheld disallowance under section 36(1)(va) for late deposit of employee PF/ESI contributions. Following Supreme Court precedent in Checkmate Services, the tribunal confirmed that employee contributions deposited after statutory due dates cannot be claimed as deductions. The assessee argued due dates should be calculated from actual salary payment dates, while revenue contended it should be from the month for which salary is due. The tribunal noted admitted delays in crediting contributions within statutory timeframes and remanded the matter to Assessing Officer for fresh consideration, referencing Master Polishers precedent and directing review of tax audit reports. Case-Laws Income Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461619