https://www.taxtmi.com/caselaws?id=468941 Disallowance of employees' contribution to provident fund and ESI for alleged delayed remittance was restored for fresh examination because the assessee specifically disputed the computation of the statutory due date under section 36(1)(va). Although delayed employee contributions are generally governed by the Supreme Court's ruling in Checkmate Services, the assessee contended that the due date should be measured from actual salary disbursement rather than the date salary became due. The issue was therefore remanded to the Assessing Officer for de novo adjudication after considering the cited precedents and giving the assessee a proper hearing. en-us Wed, 29 Nov 2023 00:00:00 +0530 Tue, 26 May 2026 13:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468941 Disallowance of employees' contribution to provident fund and ESI for alleged delayed remittance was restored for fresh examination because the assessee specifically disputed the computation of the statutory due date under section 36(1)(va). Although delayed employee contributions are generally governed by the Supreme Court's ruling in Checkmate Services, the assessee contended that the due date should be measured from actual salary disbursement rather than the date salary became due. The issue was therefore remanded to the Assessing Officer for de novo adjudication after considering the cited precedents and giving the assessee a proper hearing. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468941