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![Late Deposition of Employees Contribution to PF/ESI would Trigger Disallowance u/s 36(1)(va) of Income Tax Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Late-Deposition-Employees-Contribution-PF-ESI-Trigger-Disallowance-Income-Tax-Act-ITAT-TAXSCAN.jpg "Late Deposition of Employees Contribution to PF/ESI would Trigger Disallowance u/s 36(1)(va) of Income Tax Act : ITAT [Read Order]")
Late Deposition of Employees Contribution to PF/ESI would Trigger Disallowance u/s 36(1)(va) of Income Tax Act : ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the deposition of Employees contribution to Provident fund (PF) or Employee...
![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]")
![S. 143(1)(a)(vi) would not be invoked in case of Discrepancies in Form 26AS or Form 16/16A: CBDT [Read Instructions]](https://www.taxscan.in/wp-content/uploads/2017/10/Form-26AS-CBDT-Taxscan.jpg "S. 143(1)(a)(vi) would not be invoked in case of Discrepancies in Form 26AS or Form 16/16A: CBDT [Read Instructions]")