https://www.taxtmi.com/caselaws?id=772932 ITAT Mumbai dismissed the assessee's appeal on three grounds. First, disallowance under Section 36(1)(va) for late payment of PF and ESIC contributions was upheld following SC precedent in Checkmate Services case. Second, disallowance under Section 36(1)(iii) for interest on non-interest bearing loans was confirmed as assessee failed to prove advances were for business purposes, with similar disallowance previously accepted. Third, disallowance under Section 43B for unpaid service tax and GST was sustained due to lack of evidence showing payment before return filing due date. en-us Mon, 19 May 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772932 ITAT Mumbai dismissed the assessee's appeal on three grounds. First, disallowance under Section 36(1)(va) for late payment of PF and ESIC contributions was upheld following SC precedent in Checkmate Services case. Second, disallowance under Section 36(1)(iii) for interest on non-interest bearing loans was confirmed as assessee failed to prove advances were for business purposes, with similar disallowance previously accepted. Third, disallowance under Section 43B for unpaid service tax and GST was sustained due to lack of evidence showing payment before return filing due date. Case-Laws Income Tax Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772932