https://www.taxtmi.com/caselaws?id=771591 The ITAT Mumbai held that employee PF/ESI contributions deposited beyond statutory due dates are not deductible under Section 36(1)(va), even if paid before the return filing deadline, following the SC ruling in Checkmate Services Pvt. Ltd. The tribunal ruled that a bank's moratorium status could not override statutory requirements, as no exemption was granted by EPF/ESI authorities. However, gratuity fund payments made before the extended return filing date were allowed as deductions under Section 43B, with the disallowance being deleted. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771591 The ITAT Mumbai held that employee PF/ESI contributions deposited beyond statutory due dates are not deductible under Section 36(1)(va), even if paid before the return filing deadline, following the SC ruling in Checkmate Services Pvt. Ltd. The tribunal ruled that a bank's moratorium status could not override statutory requirements, as no exemption was granted by EPF/ESI authorities. However, gratuity fund payments made before the extended return filing date were allowed as deductions under Section 43B, with the disallowance being deleted. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771591