https://www.taxtmi.com/caselaws?id=780491 ITAT, Pune upheld the disallowance under s.36(1)(va) read with s.143(1) for employees' contributions to PF/ESI not deposited by the statutory due date, following the precedent set by the SC that such late deposits are not deductible. The Tribunal dismissed the assessee's appeals and affirmed the order under s.250. The plea that absence of a draft assessment order invalidated the s.143(1) order was rejected because no draft is required under s.143(1). en-us Tue, 30 Sep 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780491 ITAT, Pune upheld the disallowance under s.36(1)(va) read with s.143(1) for employees' contributions to PF/ESI not deposited by the statutory due date, following the precedent set by the SC that such late deposits are not deductible. The Tribunal dismissed the assessee's appeals and affirmed the order under s.250. The plea that absence of a draft assessment order invalidated the s.143(1) order was rejected because no draft is required under s.143(1). Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780491