ITAT Raipur Upholds Late PF/ESIC Deduction Disallowance: Checkmate Ruling Applied

Shivam Attires Pvt. Ltd Vs ACIT (ITAT Raipur) The Income Tax Appellate Tribunal (ITAT) Raipur has dismissed an appeal filed by Shivam Attires Pvt. Ltd. for the Assessment Year 2018-19, affirming the disallowance of Rs. 25,81,110/- claimed by the company for employee contributions to EPF (Employees’ Provident Fund) and ESIC (Employees’ State Insurance Corporation). The decision, pronounced on January 17, 2025, aligns with recent pronouncements by higher courts, notably the Supreme Court’s judgment in Checkmate Services Pvt. Ltd. v. Commissioner of Income Tax-1. The case origin...