CA, CS, CMA : A comprehensive guide covering 175 legal compliances for July 2026 under FEMA, Income Tax, GST, SEBI, Companies Act, Labour Laws, ...
Income Tax : Under the earlier law, even a one-day delay in depositing employee contributions resulted in permanent tax disallowance. The new r...
Income Tax : The Central Government, in the Union Budget 2026, has proposed an important amendment concerning employee welfare funds. The objec...
Income Tax : The amendment replaces the fund-specific due date with the return-filing deadline for claiming deductions. Employers gain greater ...
Income Tax : Delhi High Court upholds disallowance of delayed PF/ESI contributions under Section 143(1), but permits deductions when the due da...
Corporate Law : ESIC launched a one-time Amnesty Scheme (Oct 2025-Sept 2026) to settle pending court cases on ESI contribution, coverage, and dama...
Corporate Law : ESIC launches the Amnesty Scheme 2025 (Oct 2025-Sep 2026) to settle ESI court cases, withdrawal of prosecution, and reduce litigat...
Company Law : Explore the challenges faced by newly incorporated companies regarding mandatory ESI and EPF registrations in India, with proposed...
Corporate Law : As we all know that registration on Sham Suvidha Portal for new Companies was discontinued w.e.f. 15.02.2020 and thereafter, Compa...
Corporate Law : Through the coordinated efforts of Government, Private Institutions, Civil Society, NGOs and Private Citizens overcame the health ...
Income Tax : The ITAT Ahmedabad upheld the disallowance of employees' PF/ESI contributions deposited beyond the due dates prescribed under the ...
Income Tax : The ITAT Ahmedabad held that proportionate interest disallowance cannot be sustained without establishing a direct nexus between b...
Income Tax : The Agra ITAT held that disallowance of employees' PF and ESI contributions could not be made through Section 143(1) processing wh...
Income Tax : The Tribunal rejected the challenge to disallowance of delayed PF and ESI employee contributions, relying on the Supreme Court's d...
Income Tax : The Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues can...
Corporate Law : The Government of India has implemented the Code on Social Security, 2020 with nationwide effect from November 21, 2025, consolida...
Corporate Law : ESIC launches SPREE, a scheme from July 1 to Dec 31, 2025, for employers and employees to register under the ESI Act without retro...
Corporate Law : ESIC's SPREE 2025 scheme offers a time-bound opportunity for employers to register their businesses and employees without past pen...
Corporate Law : ESIC proposes new rules for medical benefits to retired employees and spouses, open to public suggestions for 30 days from notific...
Corporate Law : Explore the latest amendment to the Employees' State Insurance Rules 1950, raising the threshold from INR 5 to 25 crores. Get insi...
CIT Vs State Bank of Bikaner (Rajasthan High Court) On perusal of Sec.36(1)(va) and Sec.43(B)(b) and analyzing the judgements rendered, in our view as well, it is clear that the legislature brought in the statute Section 43(B)(b) to curb the of such tax payers who did not discharge their statutory liability of payment of dues, as […]
Essae Teraoka Pvt. Ltd. Vs DCIT (Karnataka High Court) In the present case, admittedly, though the employer did not deposit the contribution, within the stipulated time, as contemplated by paragraph-3O of the PF Scheme or before the due date under the provisions of the PF scheme/Act, he deposited the contribution to the PF/ESI fund before […]
CIT, Udaipur Vs Udaipur Dugdh Utpadak Sahakari Sangh Limited (Rajasthan High Court) While completing the assessment under Section 143(3) of the Income Tax Act, 1961 the Assessing Officer (AO) noticed that the assessee had deposited payment of Rs.14,60,412/- in the PF fund and Rs.973/- in the ESI fund with delay that is the said payments […]
Checkmate Services P. Ltd Vs CIT (Supreme Court) The factual narration reveals two diametrically opposed views in regard to the interpretation of Section 36(1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing […]
Explore the impact analysis of the recent Supreme Court verdict in Checkmate Services Pvt Ltd vs CIT-1 on the treatment of delayed Employee PF Contribution payment under the Income Tax Act. Understand the background, adjustments in summary proceedings, Finance Act 2021 amendments, and the way forward for ongoing litigation.
Online submission of Maternity Claim has been deployed. The I.W. whose UAN number has been seeded in the system, can claim for Maternity Benefit through IP Portal.
BCCI is a ‘shop’ for the purposes of applicability of the ESI Act as activities of the BCCI can be said to be systematic commercial activities providing entertainment by selling tickets etc.
Held that disallowance u/s 36(1)(va) unsustainable as the amount of employees’ contribution to the provident fund deposited before filing of return.
With almost 1.4 billion residents, India is slowly overtaking China as the country with the most population in the world. The private sector is quickly expanding and tightening the ties with the developed economies, becoming a hot destination for multinational companies seeking to expand to new markets.
Since the nature of activities conducted by the Board Of Control for Cricket in India were commercial activities, therefore, the appellant Board was covered by the provisions of ESIC Act and was liable to pay ESI contribution on the wages paid to the coverable employees.
