Income Tax : Under the earlier law, even a one-day delay in depositing employee contributions resulted in permanent tax disallowance. The new r...
CA, CS, CMA : This update compiles key statutory deadlines across multiple laws for May 2026. It highlights filing requirements under income tax...
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 Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues can...
Income Tax : The Tribunal held that the original assessment was not erroneous or prejudicial except for TDS verification and PF/ESI disallowanc...
Income Tax : ITAT confirmed Section 263 revision after finding that the AO wrongly allowed delayed PF/ESI contributions despite binding Supreme...
Income Tax : The assessee’s plea that delayed PF/ESI deduction was a debatable issue was rejected because Checkmate had settled the law retro...
Income Tax : The Tribunal confirmed that employees’ contributions to EPF and ESIC deposited after the statutory due dates are disallowable un...
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...
The Tribunal set aside the PCIT’s revision of a scrutiny assessment, ruling the action invalid because the Assessing Officer’s view on critical items like creditors and PF/ESI payments was already plausible and reasoned. Introducing new issues not covered in the show-cause notice constituted an exercise of jurisdiction beyond the permissible scope of Section 263.
This case addresses the disallowance of employees’ PF and ESI contributions deposited after the due dates specified in the respective Acts, following the Supreme Court’s Checkmate Services decision. The ITAT required a fresh verification to allow the deduction if the payments were made within 15 days of the actual salary disbursement.
Chandigarh ITAT remanded a case where CPC disallowed delayed PF/ESI deposits under section 143(1)(a), holding that factual errors and debatable issues require detailed verification and cannot be adjusted mechanically.
The tax appellate authority dismissed the appeal of Tangerine Design Private Limited (AY 2018-19) on the disallowance of late employee EPF/ESI contributions.
ITAT Pune upheld CPC disallowance under section 36(1)(va) for delayed employee PF/ESI deposits, following Supreme Court ruling in Checkmate Services.
ESIC launched a one-time Amnesty Scheme (Oct 2025-Sept 2026) to settle pending court cases on ESI contribution, coverage, and damages, promoting compliance.
ESIC launches the Amnesty Scheme 2025 (Oct 2025-Sep 2026) to settle ESI court cases, withdrawal of prosecution, and reduce litigation burden for employers and insured persons.
ITAT Kolkata partially reverses CPC’s Rs.6.56 lakh disallowance for Payal Enterprise. S. 38 of EPF Scheme means due date is 15 days from salary payment month, not due month, making certain payments timely.
ITAT Kolkata remands PF/ESI disallowance for AY 2018-19, 2019-20 to AO for verification of statutory due dates. Follows Supreme Court’s Checkmate ruling: employee contributions must be paid by special Act due dates.
Delhi High Court upholds disallowance of delayed PF/ESI contributions under Section 143(1), but permits deductions when the due date falls on a public holiday.
