https://www.taxtmi.com/caselaws?id=775602 The ITAT Pune upheld the disallowance under section 36(1)(va) for delayed payment of employees' contributions to Provident Fund and ESIC, as reflected in the audit report. The tribunal found no error in the CIT(A)'s order, which relied on the Supreme Court's ruling in Checkmate Services Pvt. Ltd. The assessee's appeal was dismissed. en-us Wed, 25 Jun 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775602 The ITAT Pune upheld the disallowance under section 36(1)(va) for delayed payment of employees' contributions to Provident Fund and ESIC, as reflected in the audit report. The tribunal found no error in the CIT(A)'s order, which relied on the Supreme Court's ruling in Checkmate Services Pvt. Ltd. The assessee's appeal was dismissed. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775602