https://www.taxtmi.com/caselaws?id=773084 ITAT Delhi upheld disallowances under section 36(1)(va) for late deposit of employees' ESI and EPF contributions, following SC precedent in Checkmate Services case. The tribunal also sustained disallowances under section 43B for non-payment of GST within ITR filing due dates for AY 2019-20 and 2020-21, relying on TCG Lifesciences precedent. Both issues were decided against the assessee, confirming the lower authority's findings on statutory compliance requirements for deduction claims. en-us Wed, 23 Apr 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773084 ITAT Delhi upheld disallowances under section 36(1)(va) for late deposit of employees' ESI and EPF contributions, following SC precedent in Checkmate Services case. The tribunal also sustained disallowances under section 43B for non-payment of GST within ITR filing due dates for AY 2019-20 and 2020-21, relying on TCG Lifesciences precedent. Both issues were decided against the assessee, confirming the lower authority's findings on statutory compliance requirements for deduction claims. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773084