Due Date Must Link to Salary Disbursement – ITAT Delhi Restores PF/ESI Disallowance Issue

Satya Pratap Singh Kunwar Vs ITO (ITAT Delhi) Checkmate Faces Checkmate-Checkmate Doesn’t End the Game: Due Date Must Link to Salary Disbursement – ITAT Delhi Restores PF/ESI Disallowance Issue Delhi Tribunal partly allowed Assessee’s appeal by remanding the issue of PF/ESI contribution disallowance back to AO. Tribunal held that due date for deposit of employees’ contribution should be reckoned from actual salary disbursement month, not merely accrual month, & directed AO to re-verify facts. Assessee, engaged in security agency business, filed return declaring ₹15.44 lakh. C...