![ITAT Grants Partial Relief on Minor Deposit & Depreciation Claims, Disallows Late ESIC & Commission Payments [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Minor-Deposit-Depreciation-ITAT-TAXSCAN.jpg "ITAT Grants Partial Relief on Minor Deposit & Depreciation Claims, Disallows Late ESIC & Commission Payments [Read Order]")
ITAT Grants Partial Relief on Minor Deposit & Depreciation Claims, Disallows Late ESIC & Commission Payments [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to the assessee by allowing depreciation at 60%, permitting...
![Interest u/s 234C to be Calculated on Tax Due as Per Returned Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Nagpur-Tax-Due-Interest-Taxscan.jpg "Interest u/s 234C to be Calculated on Tax Due as Per Returned Income: ITAT [Read Order]")
![Delayed PF & ESIC Payments: ITAT remands Matter for Production of Payment Challans [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Bangalore-Delayed-PF-ESIC-Payments-Delayed-PF-and-ESIC-Payments-ITAT-remands-Payment-Challans-Production-of-Payment-Challans-taxscan.jpg "Delayed PF & ESIC Payments: ITAT remands Matter for Production of Payment Challans [Read Order]")
![No Deduction for Delay in Deposit of Employees’ Contributions to ESIC and PF: ITAT Upholds Disallowance u/s 36(1)(va) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ESIC-and-PF.jpg "No Deduction for Delay in Deposit of Employees’ Contributions to ESIC and PF: ITAT Upholds Disallowance u/s 36(1)(va) [Read Order]")
![Employees Contribution of PF paid in Government Account before due date filing of ITR is allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-Mumbai-Income-Tax-ITR-Income-Tax-Return-TAXSCAN.jpg "Employees Contribution of PF paid in Government Account before due date filing of ITR is allowable as Deduction: ITAT [Read Order]")
Employee’s contribution to PF & ESIC shall not be allowed deduction when Deposited belatedly after Due date and before filling ITR: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the employee’s contribution to Provident Fund (PF) and Employee State Insurance Corporation (ESIC) shall not be allowed...
![Employee’s contribution to PF & ESIC shall not be allowed deduction when Deposited belatedly after Due date and before filling ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Employees-contribution-PF-ESIC-Employees-contribution-to-PF-ESIC-deduction-taxscan.jpg "Employee’s contribution to PF & ESIC shall not be allowed deduction when Deposited belatedly after Due date and before filling ITR: ITAT [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]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, held that payments towards employees' contributions on account of Provident Fund and Employee State Insurance Contributions made after the due...
![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]")
Delayed Deposit of Employees Contribution to PF/ESIC is sufficient to make Income Tax Addition: ITAT rejects Appeal [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the delayed deposit of employees contribution indicated in the Audit Report is sufficient to make income tax addition and to disallow...
![Delayed Deposit of Employees Contribution to PF/ESIC is sufficient to make Income Tax Addition: ITAT rejects Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delayed-deposit-of-employees-contribution-employees-contribution-PF-ESIC-income-tax-addition-ITAT-rejects-appeal-appeal.jpg "Delayed Deposit of Employees Contribution to PF/ESIC is sufficient to make Income Tax Addition: ITAT rejects Appeal [Read Order]")
No addition can be made on Belated Deposits of PF and ESIC Contributions before Amendment in Sec 36(1)(va) of Income Tax Act: ITAT [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT) recently held that no addition could be made on belated deposits of Provident Fund and Employee State Insurance Corporation before the amendment...
![No addition can be made on Belated Deposits of PF and ESIC Contributions before Amendment in Sec 36(1)(va) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Late-Deposit-of-Employees-Contribution-ITAT-Employee-Contribution-TAXSCAN-1.jpg "No addition can be made on Belated Deposits of PF and ESIC Contributions before Amendment in Sec 36(1)(va) of Income Tax Act: ITAT [Read Order]")
ITAT upholds Disallowance of Belated Payment of Employees’ Contribution to Provident Fund/ESIC [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the disallowance of belated payment of employees’ contribution to provident fund and ESIC. The assessee, S K G Traders P. Ltd. filed the...
![ITAT upholds Disallowance of Belated Payment of Employees’ Contribution to Provident Fund/ESIC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-disallowance-elated-Payment-Employees-Contribution-Provident-Fund-income-tax-taxscan.jpg "ITAT upholds Disallowance of Belated Payment of Employees’ Contribution to Provident Fund/ESIC [Read Order]")