https://www.taxtmi.com/caselaws?id=469408 Employees' contribution to ESI and PF deposited after the statutory due dates was held not deductible, applying the settled principle from Checkmate Services Pvt. Ltd., and the disallowance was sustained in favour of the Revenue. As to the other additions, the remand course adopted by the first appellate authority was noted as beyond power for the year involved, but the Assessing Officer, on remand, accepted the explanation and made no further addition; since no effective prejudice survived, the deletions were left undisturbed and the challenge failed on that aspect. en-us Thu, 06 Mar 2025 00:00:00 +0530 Tue, 16 Jun 2026 21:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469408 Employees' contribution to ESI and PF deposited after the statutory due dates was held not deductible, applying the settled principle from Checkmate Services Pvt. Ltd., and the disallowance was sustained in favour of the Revenue. As to the other additions, the remand course adopted by the first appellate authority was noted as beyond power for the year involved, but the Assessing Officer, on remand, accepted the explanation and made no further addition; since no effective prejudice survived, the deletions were left undisturbed and the challenge failed on that aspect. Case-Laws Income Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469408