![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]")
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...
![ITAT Upholds Disallowance made u/s 143(1) of Income Tax Act on ground of Late Deposition of Employee’s Contribution to PF/ESI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Uphold-Employees-Contribution-Provident-fund-deposit-Disallowance-income-tax-taxscan.jpg "ITAT Upholds Disallowance made u/s 143(1) of Income Tax Act on ground of Late Deposition of Employee’s Contribution to PF/ESI [Read Order]")
![Error of Tax Auditor in Reporting Payment Date of PF Collected from Employees: ITAT Deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Error-of-Tax-Auditor-Reporting-Payment-Date-of-PF-Collected-from-Employees-ITAT-Deletes-Disallowance-PF-Collected-from-Employees-Employees-Reporting-Payment-Date-taxscan.jpg "Error of Tax Auditor in Reporting Payment Date of PF Collected from Employees: ITAT Deletes Disallowance [Read Order]")
![Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deposit-of-Employees-Contribution-to-PF-and-ESI-Deposit-PF-Contribution-ESI-Contribution-Claim-Due-Date-of-Filing-Return-ITAT-Taxscan.jpg "Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]")
Late Deposit of Employees' Share of PF/ESI Contribution to Relevant Fund: ITAT Upholds Disallowance u/s 143(1)(a) [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance under Section 143 (1)(a) of the Income Tax Act because of the late deposit of the employee's share of...
![Late Deposit of Employees Share of PF/ESI Contribution to Relevant Fund: ITAT Upholds Disallowance u/s 143(1)(a) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Late-Deposit-of-Employees-Deposit-Share-of-PF-PF-ESI-Contribution-to-Relevant-Fund-ITAT-Upholds-Disallowance-ITAT-Disallowance-Taxscan.jpg "Late Deposit of Employees Share of PF/ESI Contribution to Relevant Fund: ITAT Upholds Disallowance u/s 143(1)(a) [Read Order]")
Deduction u/s 36(1)(va) not allowable When Assessee failed to Deposit Employee's Contribution to PF within due date: ITAT
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that deduction under section 36(1)(va) of the Income Tax Act,1961 is not allowable when the assessee failed to deposit employee's...
PF Dues are Not the Assets of the Corporate Debtor: NCLAT Directs to Release Full Provident Fund to Ex-Employees [Read Order]
The National Company Law Appellate Tribunal ( NCLAT ) has held that PF dues are not the assets of the Corporate Debtor and directs to release the full provident fund to ex-employees. The...
![PF Dues are Not the Assets of the Corporate Debtor: NCLAT Directs to Release Full Provident Fund to Ex-Employees [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/PF-Dues-PF-Assets-dues-Corporate-Debtor-NCLAT-Full-Provident-Fund-Ex-Employees-Taxscan.jpg "PF Dues are Not the Assets of the Corporate Debtor: NCLAT Directs to Release Full Provident Fund to Ex-Employees [Read Order]")
Amendment in Finance Act, 2021 restricting Employees’ Contribution to ESI and PF after Due Date is Prospective: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the amendment in the Finance Act, 2021 restricting employees’ contribution to ESI and PF after the due date is prospective in...
![Amendment in Finance Act, 2021 restricting Employees’ Contribution to ESI and PF after Due Date is Prospective: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Amendment-in-Finance-Act-Employees-Contribution-ESI-and-PF-ITAT-Taxscan.jpg "Amendment in Finance Act, 2021 restricting Employees’ Contribution to ESI and PF after Due Date is Prospective: ITAT [Read Order]")
![ITAT deletes Addition made on account of Late Deposit of ESIC & PF [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/ITAT-late-deposit-of-ESIC-PF-Taxscan.jpg "ITAT deletes Addition made on account of Late Deposit of ESIC & PF [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]")