https://www.taxtmi.com/caselaws?id=770788 ITAT dismissed the appeal regarding disallowance of employees' contribution to EPF and ESIC deposited after statutory due dates but before filing return u/s 139. The court held that despite the return being processed u/s 143(1)(a) before the Checkmate judgment, payments made after due dates remain disallowable under section 36(1)(va) read with section 43B. The CIT(A)'s decision following Allied Motors and consistent with Checkmate was upheld as justified and well-reasoned. en-us Fri, 17 Jan 2025 00:00:00 +0530 Wed, 14 May 2025 12:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770788 ITAT dismissed the appeal regarding disallowance of employees' contribution to EPF and ESIC deposited after statutory due dates but before filing return u/s 139. The court held that despite the return being processed u/s 143(1)(a) before the Checkmate judgment, payments made after due dates remain disallowable under section 36(1)(va) read with section 43B. The CIT(A)'s decision following Allied Motors and consistent with Checkmate was upheld as justified and well-reasoned. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770788