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...
ITAT Chandigarh allows delay in PF payment. Assessee’s Rs. 4,62,844 paid before return filing. Amendments by Finance Act 2021 are prospective, not retrospective.
ESI Court held that the conveyance allowance paid to the employees by the appellant herein does not include the wages, the employer has preferred the present appeal.
Nestor Pharmaceuticals Ltd. Vs CPC (ITAT Delhi) The issue in this appeal is related to disallowance of expenditure on account of delay in deposit of employees contribution related to EPF & ESI. The issue is squarely covered by the judgement of Hon’ble Jurisdictional High Court of Delhi in the case of PCIT vs Pro Interactive […]
U.P. Cooperative Federation Ltd. Vs Emoployees State Insurance Corporation (Allahabad High Court) In the present case, the demand was raised for an amount of Rs.33,846/- for the employer’s contribution for the employees working in the account section of PCF Press for the period January 1981 to September 1986 and from January 1988 to May 1989. […]
Stay compliant with tax and statutory due dates for May 2022. Learn about important deadlines for Income Tax, GST, ROC compliance, and more.
The assessee filed its return of income on 15.10.2019 which was processed u/s 143(1) of the Act whereby an adjustment was made on account of disallowance of claim of deduction with respect to employees’ contribution towards PF and ESIC deposited belatedly.
Keeping in view the problems being faced by the Employers in depositing ESI contribution for the contribution period March 2022, the Director General in exercise of powers vested under Regulation 100 has relaxed the provision as entered in Regulations 26 & 31 of the Employees’ State Insurance (General) Regulations, 1950.
Stay on top of tax compliance and statutory due dates for April 2022 with our comprehensive compliance calendar.
Superlite Jointings Private Ltd Vs Circle-2 (2) (ITAT Delhi) The sum and substances of the grievance in the captioned appeal pertains to the disallowance of PF and ESI payments on account of these payments being made beyond the due date specified under the specific parent legislation but before filing of the Income Tax Return. After […]
Google India Private Limited Vs DCIT (ITAT Bangalore) ITAT held that assessee would be entitled to deduction of employees’ contribution to PF and ESI provided that the payments were made prior to the due date of filing of the return of income u/s 139(1) of the I.T.Act. It was further held by the ITAT that […]
