https://www.taxtmi.com/caselaws?id=775155 Employee contributions to provident fund and ESI deposited beyond the prescribed due date were held disallowable, as the Tribunal treated the issue as governed by the Supreme Court's ruling in Checkmate Services. It found no room for a contrary view on the allowability of delayed employee contributions, and an earlier Tribunal decision relied on by the assessee could not override binding precedent. The disallowance was therefore upheld and the assessee's challenge failed. en-us Mon, 02 Jun 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775155 Employee contributions to provident fund and ESI deposited beyond the prescribed due date were held disallowable, as the Tribunal treated the issue as governed by the Supreme Court's ruling in Checkmate Services. It found no room for a contrary view on the allowability of delayed employee contributions, and an earlier Tribunal decision relied on by the assessee could not override binding precedent. The disallowance was therefore upheld and the assessee's challenge failed. Case-Laws Income Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775155