https://www.taxtmi.com/caselaws?id=462621 ITAT Visakhapatnam dismissed the assessee's appeal challenging CPC adjustments under section 143(1) for disallowing employees' PF and ESI contributions paid after statutory due dates. The tribunal held that CPC's disallowance was valid based on tax audit report information showing belated payments beyond prescribed deadlines under PF and ESI Acts. Following SC precedent in Checkmate Services case and relying on section 36(1)(va) provisions, the tribunal confirmed that contributions must be paid within statutory deadlines to claim deductions, upholding CIT(A)'s decision supporting CPC's adjustment. en-us Tue, 14 Mar 2023 00:00:00 +0530 Fri, 04 Jul 2025 13:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462621 ITAT Visakhapatnam dismissed the assessee's appeal challenging CPC adjustments under section 143(1) for disallowing employees' PF and ESI contributions paid after statutory due dates. The tribunal held that CPC's disallowance was valid based on tax audit report information showing belated payments beyond prescribed deadlines under PF and ESI Acts. Following SC precedent in Checkmate Services case and relying on section 36(1)(va) provisions, the tribunal confirmed that contributions must be paid within statutory deadlines to claim deductions, upholding CIT(A)'s decision supporting CPC's adjustment. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462621