https://www.taxtmi.com/caselaws?id=464325 ITAT, Delhi (AT) upheld disallowance of delayed employee PF and ESI contributions under s.36(1)(va), aligning with SC precedent, noting the assessee conceded delay. The tribunal directed the AO to verify whether the delay should be calculated from the actual salary payment date (the point liability arose) and to decide accordingly. The AO must provide the assessee a reasonable opportunity of being heard before finalizing disallowance. en-us Wed, 30 Jul 2025 00:00:00 +0530 Sat, 18 Oct 2025 16:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464325 ITAT, Delhi (AT) upheld disallowance of delayed employee PF and ESI contributions under s.36(1)(va), aligning with SC precedent, noting the assessee conceded delay. The tribunal directed the AO to verify whether the delay should be calculated from the actual salary payment date (the point liability arose) and to decide accordingly. The AO must provide the assessee a reasonable opportunity of being heard before finalizing disallowance. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464325