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![Residuary Provisions under Income Tax Act not Applicable to Disallowances for Late Payment of EPF & ESI: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/residuary-provisions-income-tax-act-income-tax-income-tax-act-disallowance-late-payment-late-payment-of-EPF-ESI-ITAT-taxscan.jpg "Residuary Provisions under Income Tax Act not Applicable to Disallowances for Late Payment of EPF & ESI: ITAT [Read Order]")
Residuary Provisions under Income Tax Act not Applicable to Disallowances for Late Payment of EPF & ESI: ITAT [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) held that the residuary provisions which are present under the Income Tax Act are not...
![Belated Remittances Towards Employees Contribution to EPF & ESI: ITAT sustains Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Belated-Remittances-Towards-Employees-Contribution-to-EPF-ESI-Employees-Contribution-to-EPF-ESI-Employees-Contribution-EPF-ESI-ITAT-sustains-Disallowance-ITAT-Disallowance-Taxscan.jpg "Belated Remittances Towards Employees Contribution to EPF & ESI: ITAT sustains Disallowance [Read Order]")
![Setback to SBI: CESTAT rules EPF and ESI are not Taxes [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-EPF-SBI-taxscan.jpg "Setback to SBI: CESTAT rules EPF and ESI are not Taxes [Read Order]")
![Disallowance of EPF shall be Added while Taxing 40% of Income from Tea Plantation Business as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Disallowance-of-EPF-EPF-Income-from-Tea-Plantation-Business-Tea-Plantation-Business-Business-Income-ITAT-taxscan.jpg "Disallowance of EPF shall be Added while Taxing 40% of Income from Tea Plantation Business as Business Income: ITAT [Read Order]")
![Non-remittance of EPF Contribution by Establishment due to attachment of bank account by Income Tax dept.: Karnataka HC quashes Criminal Proceedings against employee of Establishment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/EPF-Contribution-EPF-bank-account-Income-Tax-Department-Income-Tax-Karnataka-High-Court-Criminal-Proceedings-taxscan.jpg "Non-remittance of EPF Contribution by Establishment due to attachment of bank account by Income Tax dept.: Karnataka HC quashes Criminal Proceedings against employee of Establishment [Read Order]")
Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently in an appeal filed before it, held that contribution to EPF and ESI funds are allowable, if paid before due date of filing income...
![Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Contribution-EPF-ESI-Funds-Income-Tax-Return-ITAT-taxscan.jpg "Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]")
Income Tax Deduction Not Available for Delayed Deposit of Contributions towards EPF/ESI Funds: Supreme Court [Read Judgment]
In a significant ruling, the Supreme Court held that income tax deduction under section 36(1)(va) and section 43B of the Income Tax Act, 1961shall not be available to the late deposit of...
![Income Tax Deduction Not Available for Delayed Deposit of Contributions towards EPF/ESI Funds: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Deduction-Deposit-EPF-ESI-Supreme-Court-taxscan.jpeg "Income Tax Deduction Not Available for Delayed Deposit of Contributions towards EPF/ESI Funds: Supreme Court [Read Judgment]")
![18% GST on Reimbursement of Basic Salary, ESIC, EPF, Bonus: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/GST-Reimbursement-Basic-Salary-ESIC-EPF-Bonus-AAR-Taxscan.jpg "18% GST on Reimbursement of Basic Salary, ESIC, EPF, Bonus: AAR [Read Order]")
![GST exigible on EPF, ESI, Salary, or Wages reimbursed by Hospital: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-EPF-ESI-Salary-Wages-Hospital-AAR-Taxscan.jpg "GST exigible on EPF, ESI, Salary, or Wages reimbursed by Hospital: AAR [Read Order]")
![GST payable on Complete Billing amount including Employer portion of EPF & ESl Amount: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-complete-billing-amount-EPF-ESl-AAR-Taxscan.jpeg "GST payable on Complete Billing amount including Employer portion of EPF & ESl Amount: AAR [Read Order]")
![Employees Contribution to PF/EPF paid beyond Due Date cannot be disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Employees-Contribution-PF-EPF-ITAT-Taxscan.jpg "Employees Contribution to PF/EPF paid beyond Due Date cannot be disallowed: ITAT [Read Order]")