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...
Delhi HC confirms PF/ESI delay disallowance under Sec 143(1). Employee contributions must be deposited by due dates to qualify for tax deductions.
The ITAT Chandigarh has ruled that late payments of employees’ PF and ESI contributions are not deductible, upholding the principle from the Supreme Court’s Checkmate Services case.
SEO Description: The ITAT Bangalore has remanded a case back to the tax office to verify whether employee PF/ESI contributions were paid on time, noting a discrepancy between the audit report and the taxpayer’s claim.
Delhi ITAT has clarified that due date for PF/ESI contributions starts from date of salary disbursement, not accrual. Case has been remanded for re-verification.
The ITAT Delhi quashed a rectification order against Avia Xpert, ruling the disallowance of employee PF/ESI contributions was illegal due to a lack of prior notice and the issue being a debatable matter at the time.
ITAT Lucknow set aside CIT(A)’s order on disallowance under Section 36(1)(va). Directed CPC to verify if PF/ESI payments were made in time before deciding afresh.
Learn the standard operating procedure for PF & ESI compliance services, including client onboarding, monthly processing, reporting, and handling late payments and defaults.
ESIC launches SPREE, a scheme from July 1 to Dec 31, 2025, for employers and employees to register under the ESI Act without retrospective penalties.
ESIC’s SPREE 2025 scheme offers a time-bound opportunity for employers to register their businesses and employees without past penalties, expanding social security coverage.
Raipur ITAT dismisses BPS Infrastructure’s appeal against delayed PF/ESI contribution disallowance, citing 690-day delay and lack of sufficient cause.
