https://www.taxtmi.com/caselaws?id=461618 The SC's ruling in a tax dispute involving PF/ESIC contributions affirmed disallowance of deductions for late payments. The Tribunal upheld precedent from Checkmate Services, ruling that contributions paid after statutory due dates but before tax return filing are not eligible for deductions under Section 36(i)(va). The case was remanded to the AO for re-evaluation of the disallowance, with instructions to verify actual salary disbursement dates. en-us Wed, 09 Aug 2023 00:00:00 +0530 Wed, 16 Apr 2025 20:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461618 The SC's ruling in a tax dispute involving PF/ESIC contributions affirmed disallowance of deductions for late payments. The Tribunal upheld precedent from Checkmate Services, ruling that contributions paid after statutory due dates but before tax return filing are not eligible for deductions under Section 36(i)(va). The case was remanded to the AO for re-evaluation of the disallowance, with instructions to verify actual salary disbursement dates. Case-Laws Income Tax Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461618