Disallowance of Employees Contribution to PF&ESIC paid after due date

Eximius Management Pvt Ltd Vs ADIT (ITAT Mumbai) Introduction: The Income Tax Appellate Tribunal (ITAT) Mumbai recently adjudicated a significant matter in the case of Eximius Management Pvt Ltd Vs ADIT concerning TDS deduction under section 194J of the Income Tax Act. The issues raised were in relation to the non-deduction of TDS for payment of professional services and the disallowance of Employees Contribution to PF&ESIC. Analysis: 1. Disallowance of Employees Contribution to PF&ESIC: The ITAT relied on the Supreme Court’s judgment in Checkmate Services Pvt. Ltd. v/s CIT, holding ...