Employee Contributions not deposited within PF & ESIC Act Deadlines is Disallowable: ITAT

C. Doctor & Co . Pvt. Ltd Vs ACIT (ITAT Mumbai)

Introduction: The case of C. Doctor & Co. Pvt. Ltd. vs. ACIT, adjudicated by the ITAT Mumbai, delves into the disallowance of contributions made by employees if not deposited within the due dates prescribed under the Provident Fund (PF) and Employees’ State Insurance Corporation (ESIC) Acts. The decision of the Mumbai ITAT significantly impacts the appellant, C. Doctor & Co. Pvt. Ltd., and sheds light on the interpretation of relevant tax laws

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