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...
In a case between Giri Bahadur and the Ward, ITAT Mumbai dismisses the appeal, upholding disallowance of late PF/ESIC contributions under Section 36(1)(va) of the Income Tax Act.
Explore ESIC’s scope, benefits, and more. Learn how to register, claim, and check status. Discover the impact of contribution rate reduction.
Delhi High Court’s ruling on deductibility of provident fund and ESI payments made after the due date due to a national holiday. Analysis and implications.
In the case of Rai Bahadur Narain Singh Sugar Mills Ltd. vs. ACIT, ITAT Delhi rules that no disallowance can be made for delay in EPF payment due to technical issues.
Dive deep into case of DCIT Vs Suman Solanki, as ITAT Jaipur discusses its authority to rectify mistakes, amendments from Finance Act, 2021, and interpretation of Section 254(2).
The issues raised were in relation to the non-deduction of TDS for payment of professional services and the disallowance of Employees Contribution to PF&ESIC.
Explore the ruling of ITAT Indore in Devendra Singh Chauhan vs ITO about delayed deposits of Employee Contribution, with insights on the impact of non-working ESIC site.
Examination of the case between Tripoto Travel Private Limited and the ACIT, where ITAT directed re-adjudication on the income tax deduction claim for late deposit of employees’ contributions to PF/ESI.
The Delhi bench of ITAT rules against Gopi Mani Kuttan on delayed deposit of employee contributions to PF/ESIC, in compliance with income tax laws. The article explores the verdict in detail and provides an analysis of the implications of the ruling.
The ITAT Guwahati upholds the disallowance concerning the delay in depositing the Employees’ Contribution Fund in the case of Poddar Car World Pvt Ltd vs ACIT.
