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 Bangalore held that disallowance as per section 36(1)(va) r.w.s. 2(24)(x) of the Income Tax Act sustained as amount of employees’ share of contribution of PF/ESI not paid within due date stipulated in the respective Act.
The ITAT Chennai confirmed that the late payment of EPF and ESI contributions could not be claimed alternatively under Section 37(1) of the Income Tax Act, marking a significant precedent for late payment disallowances.
Dive into the Ernst & Young Merchant Vs ACIT case, where ITAT Mumbai assessed an error in the tax auditor’s report concerning provident fund contributions, and understand its implications on taxation law.
ITAT held that the assessing officer’s use of Section 154 before 12.10.2022 to disallow EPF and ESI contributions was not justified, as the issue was debatable and there were conflicting views and such views.
ITAT Delhi’s ruling on Sentinel Consultants P. Ltd. vs ACIT addresses the due dates for PF-ESI contributions, aligning with the ESIC & PF Act over the Income Tax Act’s Mercantile System, impacting the assessment years 2018-19 and 2019-20.
Delve into ITAT Delhis ruling in Naveen Chandra Bhatt vs ITO, where the disallowance for late deposit of employees’ contribution to PF/ESIC under Section 36(i)(va) of the IT Act was upheld.
ITAT Delhi dismisses Drishti Apparels’ appeal against disallowance of PF and ESI deduction due to delayed deposit, aligning with Supreme Court decision.
ITAT Chandigarh held that disallowance for late deposit of employees’ share of PF/ ESI contribution to relevant funds beyond prescribed due date under respective Act is duly sustainable in law.
State Bank of India Vs C.C. E. & S.T.–Surat (CESTAT Ahmedabad) find that the services provided by the appellant are in relation to the disbursement of EPF and ESI. Notification No. 13/2004-ST dated 10.09.2004 provides following exemption: “…. exempts taxable service provided by a banking company or a financial institution including a non-banking financial company, […]
Learn about the Employees State Insurance Corporation (ESIC) in India, a statutory body providing social security benefits to organized sector workers. Explore its medical, cash, maternity, and pension benefits, as well as the funding structure through employer and employee contributions. Understand how ESIC contributes to the well-being of workers and their families
