![Income Tax Deduction claim of Employees Contribution to PF or ESI is allowable only if deposited on or before statutory due date under ESI/PF Act: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085811-pf-esi-pf-esi-tax-deduction-taxscan.webp "Income Tax Deduction claim of Employees Contribution to PF or ESI is allowable only if deposited on or before statutory due date under ESI/PF Act: Delhi HC [Read Order]")
Income Tax Deduction claim of Employees Contribution to PF or ESI is allowable only if deposited on or before statutory due date under ESI/PF Act: Delhi HC [Read Order]
The Delhi High Court has held that income tax deduction claim of an employee's contribution to Provident Fund, Employer's State Insurance and Labour...
![Rejection of Books u/s 145 Does Not Retrospectively Waive Mandatory Obligation to Furnish Audit Report u/s 44AB: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/250x150_2083371-itat-hyderabad-tax-audit-report-filing-section-145-rejection-section-44ab-audit.webp "Rejection of Books u/s 145 Does Not Retrospectively Waive Mandatory Obligation to Furnish Audit Report u/s 44AB: ITAT [Read Order]")
![Documentary Evidence Clears Loan Trail: ITAT Quashes ₹1.63 Crore Addition u/s. 68, Appeal Allowed [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/250x150_2081602-section-68-addition-itat-delhi-unexplained-cash-credit.webp "Documentary Evidence Clears Loan Trail: ITAT Quashes ₹1.63 Crore Addition u/s. 68, Appeal Allowed [Read Order]")
![Relief to Axis Finance Ltd: ITAT Allows Club Membership Fees for Employees incurred as Business Expense [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079254-itat-club-membership-fees-axis-finance-tax-expense-case-taxscan.webp "Relief to Axis Finance Ltd: ITAT Allows Club Membership Fees for Employees incurred as Business Expense [Read Order]")
CPC Adjustments on Exempt Income and Disallowances Invalid: ITAT Deletes ₹5.95 Cr Additions, Citing Technical Glitches and Lack of Judicial Application [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that adjustments made by the Central Processing Centre (CPC) under Section 143(1) of the Income Tax Act, 1961, were invalid due to ...
![CPC Adjustments on Exempt Income and Disallowances Invalid: ITAT Deletes ₹5.95 Cr Additions, Citing Technical Glitches and Lack of Judicial Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070904-itat-mumbai-cpc-adjustments-technical-glitches-taxscan.webp "CPC Adjustments on Exempt Income and Disallowances Invalid: ITAT Deletes ₹5.95 Cr Additions, Citing Technical Glitches and Lack of Judicial Application [Read Order]")
![ITAT Weekly Round-Up [April 1st-26th]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Income-tax-news-Income-tax-updates-ITAT-Tax-judgments-TAXSCAN.jpg "ITAT Weekly Round-Up [April 1st-26th]")
ITAT grants Relief on Employer PF/ESI Contributions, Restricts disallowance to Employee Contributions based on Timely Payment u/s 43B of Income Tax Act [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to assessee, by restricting the disallowance of Provident Fund ( PF ) and Employees State Insurance ( ESI ) contributions,...
![ITAT grants Relief on Employer PF/ESI Contributions, Restricts disallowance to Employee Contributions based on Timely Payment u/s 43B of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-ITAT-Bangalore-Income-Tax-Act-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "ITAT grants Relief on Employer PF/ESI Contributions, Restricts disallowance to Employee Contributions based on Timely Payment u/s 43B of Income Tax Act [Read Order]")
CBDT Issues Corrigendum for Inclusion of Sec. 43B(h) IT Act Disallowance under Clause 22 of Form 3CD [Read Notification]
The Central Board of Direct Taxes ( CBDT ) has issued a corrigendum to include Section 43B(h) disallowance under Clause 22 of Form 3CD. Previously, Notification No. 27/2024 mandated including...
![CBDT Issues Corrigendum for Inclusion of Sec. 43B(h) IT Act Disallowance under Clause 22 of Form 3CD [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/03/CBDT-CBDT-Issues-Corrigendum-Income-Tax-Disallowance-TAXSCAN.jpg "CBDT Issues Corrigendum for Inclusion of Sec. 43B(h) IT Act Disallowance under Clause 22 of Form 3CD [Read Notification]")
Gratuity Paid to Employee Classified as Salary, Deemed Expense allowable u/s 37(1) of Income Tax Act: ITAT [Read Order]
In a recent ruling, the Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) highlighted that the gratuity paid to an employee is classified as salary, hence deemed an allowable expense under...
![Gratuity Paid to Employee Classified as Salary, Deemed Expense allowable u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Gratuity-Employee-Classified-Salary-Deemed-Expense-allowable-us-371-of-Income-Tax-Act-ITAT-TAXSCAN.jpg "Gratuity Paid to Employee Classified as Salary, Deemed Expense allowable u/s 37(1) of Income Tax Act: ITAT [Read Order]")
Tax Audit Form 3CD, Form 3CEB and Form 65 Amendments Decoded, with Hints on Section 43B(h) MSME Payment Mandate Extension
The Central Board of Direct Taxes ( CBDT ) has amended the tax audit form ( Form 3CD & Form No. 3CEB ) and Form for filing of tonnage tax application ( Form 65 ). In Form 3CD, changes include...
