![ITAT Bars Late PF/ESIC Deductions, Follows Supreme Courts Ruling in Checkmate Services [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/500x300_2041995-checkmate-services-esic-pf-taxscan.webp "ITAT Bars Late PF/ESIC Deductions, Follows Supreme Courts Ruling in Checkmate Services [Read Order]")
ITAT Bars Late PF/ESIC Deductions, Follows Supreme Court's Ruling in Checkmate Services [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) dismissed an appeal upholding the disallowance of ₹25.81 lakh claimed as a deduction...
![Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Prima-Facie-Adjustment-ESIPF-Disallowance-us-1431a-Pendency-Debatable-Checkmate-SC-Chhattisgarh-HC-taxscan.jpg "Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC [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]")
Late Deposit to Employee’s PF due to National Holiday is allowable: Delhi HC rules in Favour of PepsiCo India [Read Order]
The Delhi High Court in the case of Pepsico India Holding Ltd has held that a late deposit to the employee’s Provident Fund (PF )due to a national holiday is allowable. The question was whether...
![Late Deposit to Employee’s PF due to National Holiday is allowable: Delhi HC rules in Favour of PepsiCo India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Delhi-High-Court-Late-Deposit-Employee-National-Holiday-allowable-Favour-PepsiCo-India-taxscan.jpg "Late Deposit to Employee’s PF due to National Holiday is allowable: Delhi HC rules in Favour of PepsiCo India [Read Order]")
Finance Ministry notifies exemption of Pension, PF and Gratuity Benefits for Services rendered by Tribunal Members [Read Notification]
The Ministry of Finance vide notification no. G.S.R. 655(E) issued on 5th September 2023 has notified the Tribunal (Conditions of Service) Second Amendment Rules, 2023. Under the authority granted by...
No Income Tax Deduction on Delayed Payment of Employees Contribution to PF & ESIC After Prescribed Due Date: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT), held that delayed payment of Employees Contribution to PF (Provident Fund) and ESIC (Employees' State Insurance Corporation) after the...
![No Income Tax Deduction on Delayed Payment of Employees Contribution to PF & ESIC After Prescribed Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Deduction-Delayed-Payment-Employees-Contribution-PF-ESIC-Due-Date-ITAT-TAXSCAN.jpg "No Income Tax Deduction on Delayed Payment of Employees Contribution to PF & ESIC After Prescribed Due Date: ITAT [Read Order]")
Date of Deposit of PF Payment Allows Extension for Due Date being a Holiday: ITAT directs AO for Re-Examination [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that if the last date for depositing of payment of Provident Fund (PF) is a holiday and the payment is made on the next date, the same...
![Date of Deposit of PF Payment Allows Extension for Due Date being a Holiday: ITAT directs AO for Re-Examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Date-of-Deposit-of-PF-Payment-Deposit-of-PF-Payment-Deposit-PF-PF-Payment-Date-of-Deposit-of-PF-Payment-Allows-Extension-for-Due-Date-being-a-Holiday-ITAT-Taxscan.jpg "Date of Deposit of PF Payment Allows Extension for Due Date being a Holiday: ITAT directs AO for Re-Examination [Read Order]")
IRP/RP/Liquidator cannot Provide for IT except under S. 53 of IBC in Absence of Separate Account for PF: NCLT [Read Order]
The National Company Law Tribunal (NCLT), Mumbai Bench has held that if the corporate debtor (CD) failed to keep a separate account for the Provident Fund (PF), the Insolvency Resolution...
