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![16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088654-provident-fund-deposit-covid-19-lockdown-deduction-taxscan.webp "16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]")
16-Day Delay in Employees Provident Fund Deposit u/s 36(1)(va) Due to COVID-19 Lockdown: Karnataka HC allows Deduction [Read Order]
The High Court of Karnataka, allowed a deduction under Section 36(1)(va) of Income Tax Act,1961,for a 16-day delay in depositing Employees’ Provident...
![Wrong Reporting of PF/ESI Deposit Dates by Tax Auditor Causes Excess Disallowance: ITAT Directs AO to Verify and Restrict Only to Late Payments [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080612-pf-esi-deposit-disallowance-taxscan.webp "Wrong Reporting of PF/ESI Deposit Dates by Tax Auditor Causes Excess Disallowance: ITAT Directs AO to Verify and Restrict Only to Late Payments [Read Order]")
![Disallowance of ₹24.22 Lakh Towards ESI/PF u/s 36(1)(va): ITAT Condones Delay, Remands Matter to CPC for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070088-disallowance-disallowance-of-2422-lakh-towards-esi-pf-esi-pf-section-361va-taxscan.webp "Disallowance of ₹24.22 Lakh Towards ESI/PF u/s 36(1)(va): ITAT Condones Delay, Remands Matter to CPC for Verification [Read Order]")
![Payment towards Employees’ contribution on account of PF/ESIC made after due date prescribed relevant statutes attract Disallowance u/s 36(1)(va) of Income Tax Act: ITAT dismisses assesee Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Payment-towards-Employees-contribution-on-account-of-PF-ESIC-Employees-contribution-Disallowance-Income-Tax-Act-ITAT-dismisses-assesee-Appeal-taxscan.jpg "Payment towards Employees’ contribution on account of PF/ESIC made after due date prescribed relevant statutes attract Disallowance u/s 36(1)(va) of Income Tax Act: ITAT dismisses assesee Appeal [Read Order]")
![Gratuity Entitled for Income Tax Deduction u/s 36 (1)(va): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Gratuity-Income-Tax-Deduction-ITAT-taxscan.jpeg "Gratuity Entitled for Income Tax Deduction u/s 36 (1)(va): ITAT [Read Order]")
No Deduction in respect of Delayed Payment of EPF: Kerala HC disallows Harrisons Malayalam’s Plea [Read Judgment]
The Kerala High Court has recently dismissed the deduction claim made by Harrisons Malayalam wherein it was held that the deduction under Section 36(1)(va) of Income Tax Act cannot be granted if such...
![No Deduction in respect of Delayed Payment of EPF: Kerala HC disallows Harrisons Malayalam’s Plea [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/06/Harrisons-Malayalam-Kerala-High-Court-Taxscan.jpg "No Deduction in respect of Delayed Payment of EPF: Kerala HC disallows Harrisons Malayalam’s Plea [Read Judgment]")