https://www.taxtmi.com/caselaws?id=466464 Assessee's claim for deduction of employee PF and ESI contributions was disallowed under section 36(1)(va) where contributions were not paid by statutory due dates; absence of evidence that generated challans were submitted to bankers meant delay could not be attributed to bankers, so disallowance stood. The tribunal relied on the SC decision in Checkmate Services endorsing denial of deduction for delayed employee contributions while allowing relief only in exceptional circumstances; ground dismissed. Separately, additions made by the CPC under intimation processing u/s.143(1) to correct an apparent wrong claim on the return were held within CPC's powers; that ground dismissed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 09 Feb 2026 21:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466464 Assessee's claim for deduction of employee PF and ESI contributions was disallowed under section 36(1)(va) where contributions were not paid by statutory due dates; absence of evidence that generated challans were submitted to bankers meant delay could not be attributed to bankers, so disallowance stood. The tribunal relied on the SC decision in Checkmate Services endorsing denial of deduction for delayed employee contributions while allowing relief only in exceptional circumstances; ground dismissed. Separately, additions made by the CPC under intimation processing u/s.143(1) to correct an apparent wrong claim on the return were held within CPC's powers; that ground dismissed. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466464