ITAT on PF/ESI Contribution: Reckoning Due Date (Salary Month vs. Disbursement Month)

Bellur Hiriyaniah Sridhar Murthy Vs ITO (ITAT Bangalore) PF & ESI Due Date – Tribunal Sends Back Case for Fresh Look- Checkmate Applied, Yet ITAT Bangalore Grants One More Chance Employees’ Contribution Dispute Bangalore ITAT dealt with the recurring controversy surrounding disallowance of employees’ PF/ESI contributions u/s 36(1)(va). Assessee filed return declaring income of ₹1.84 crore. CPC, while processing u/s 143(1), made an addition of ₹2,01,794 towards belated remittance of employees’ share of PF/ESI. On appeal, CIT(A) confirmed the addition relying on Checkmate Service...