![Income Tax Annual Digest 2024: ITAT Cases [Part 21]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Income-Tax-Annual-Digest-2024-ITAT-ITAT-Cases-Part-21-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 21]")
Income Tax Annual Digest 2024: ITAT Cases [Part 21]
This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...
![ITAT Rejects Plea to Condone One-Day Delay in PF and ESI Contributions, Upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Surat-PF-and-ESI-Contributions-TAXSCAN.jpg "ITAT Rejects Plea to Condone One-Day Delay in PF and ESI Contributions, Upholds Disallowance [Read Order]")
![Amendment to section 36(1)(va) of Income Tax Act will not be applicable to Assessment Year 2017-18: ITAT allows deduction in respect of employees contribution to PF [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Amendment-Income-Tax-Act-Income-Tax-Assessment-Year-Assessment-ITAT-taxscan.jpg "Amendment to section 36(1)(va) of Income Tax Act will not be applicable to Assessment Year 2017-18: ITAT allows deduction in respect of employees contribution to PF [Read Order]")
![Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Due-date-for-Payment-Payment-of-PF-ESI-Payment-PF-Public-Holiday-Payment-of-PF-ESI-on-Public-Holiday-disallowance-ITAT-taxscan.jpg "Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]")
![Employees Contribution to PF/ESI Deposited after Due Date is not Allowable as Deduction u/s 36(1)(va) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Employees-Contribution-PF-ESI-Deposited-after-Due-Date-not-Allowable-Deduction-Income-Tax-Act-ITAT-TAXSCAN.jpg "Employees Contribution to PF/ESI Deposited after Due Date is not Allowable as Deduction u/s 36(1)(va) of Income Tax Act: ITAT [Read Order]")
Relief to Astra Zeneca: ITAT restores matter on Disallowance of Contribution towards Gratuity Funds [Read Order]
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT), restored matter on disallowance of contribution towards gratuity funds, thereby granting relief to M/s. Astra Zeneca Pharma India Ltd,...
![Relief to Astra Zeneca: ITAT restores matter on Disallowance of Contribution towards Gratuity Funds [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Astra-Zeneca-Relief-to-Astra-Zeneca-ITAT-Relief-to-Astra-Zeneca-Disallowance-Disallowance-of-Contribution-Gratuity-Funds-Funds-Income-Tax-Income-Tax-Act-taxscan-.jpg "Relief to Astra Zeneca: ITAT restores matter on Disallowance of Contribution towards Gratuity Funds [Read Order]")
Failure to pay within due date under PF Act will be Negating Employer's claim for Deduction permanently forever u/s.36(1)(va): ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has held that failure to pay within due date under Provident Fund (PF) Act will be negating the employer's claim for deduction...
![Failure to pay within due date under PF Act will be Negating Employers claim for Deduction permanently forever u/s.36(1)(va): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/PF-Act-PF-Employer-claim-Deduction-ITAT-Taxscan.jpg "Failure to pay within due date under PF Act will be Negating Employers claim for Deduction permanently forever u/s.36(1)(va): 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]")
Benefit of Sec 36(1)(Va) of Income Tax Act is not Claimable on Failure to Deposit Employees' Contribution to PF Within Due Date: ITAT [Read Order]
The Kolkata Income Tax Appellate Tribunal ( ITAT ) has held that delayed deposit of amount collected towards employees' contribution to Provident Fund ( PF ) renders claim of deduction under section...
![Benefit of Sec 36(1)(Va) of Income Tax Act is not Claimable on Failure to Deposit Employees Contribution to PF Within Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/ITAT-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Provident-Fund-Deposit-Employees-Contribution-taxscan.jpg "Benefit of Sec 36(1)(Va) of Income Tax Act is not Claimable on Failure to Deposit Employees Contribution to PF Within Due Date: ITAT [Read Order]")
No Deduction allowable If Employer omitted to remit Employees’ contribution to EPF within Statutory Due Date: Kerala HC [Read Judgment]
The Kerala High Court in the case of M/s. Popular Vehicles & Services Pvt. Ltd. v. The Commissioner of Income Tax held that no deduction would be allowable if the employer omitted to remit...
![No Deduction allowable If Employer omitted to remit Employees’ contribution to EPF within Statutory Due Date: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/EPF-Kerala-High-Court-Taxscan.jpg "No Deduction allowable If Employer omitted to remit Employees’ contribution to EPF within Statutory Due Date: Kerala HC [Read Judgment]")