Income Tax : Form 187 allows appeal against refusal or withdrawal of recognition of provident, gratuity, or superannuation funds within 60 days...
Income Tax : Form 186 application process, eligibility, documents, filing rules, and recognition of provident funds under Income-tax provisions...
Income Tax : Form 185 sets format for maintaining provident fund subscriber accounts, including contributions, interest, and balances, with ann...
Corporate Law : International workers from non-SSA countries cannot withdraw PF on exit. The article explains why age 58 remains the key condition...
Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits. The changes bring income-tax rul...
Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....
Corporate Law : EPFO adds 15 banks for employer contributions, expanding to 32 banks. The move aims to enhance efficiency and reduce transactional...
Corporate Law : EPFO has streamlined the PF transfer process, eliminating employer approval for most claims, aiming to reduce turnaround time and ...
Corporate Law : EPFO is revolutionizing service delivery by introducing auto-mode settlement for education, marriage, and housing claims, reducing...
Corporate Law : EPFO grants a five-month extension to employers for uploading wage details regarding pension on higher wages. Learn about the late...
Income Tax : The ITAT Ahmedabad held that proportionate interest disallowance cannot be sustained without establishing a direct nexus between b...
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 case dealt with disallowance of employee contributions deposited beyond statutory due dates. The Tribunal remanded the matter ...
Income Tax : The case addressed disallowance of employee contributions deposited beyond prescribed timelines. The Tribunal upheld the legal pos...
Income Tax : The case examined whether delayed employee contributions could be disallowed under Section 143(1). The Tribunal held such adjustme...
Corporate Law : EPFO's campaign (Nov 2025–Apr 2026) allows employers to enroll employees missed from 2017 to 2025. Pay only employer's share and...
Corporate Law : EPFO introduces a revamped Electronic Challan-cum-Return (ECR) from September 2025 with system-based validations, revised filing o...
Corporate Law : Starting August 1, 2025, UAN allotment and activation will be mandatory through the UMANG app using Aadhaar-based Face Authenticat...
Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....
Corporate Law : EPFO introduces UAN allotment and activation through UMANG app using Face Authentication (FAT). Simplifies access to EPFO services...
The ITAT Ahmedabad held that proportionate interest disallowance cannot be sustained without establishing a direct nexus between borrowed funds and interest-free advances. The Tribunal deleted the addition as the assessee had sufficient own funds.
The Tribunal rejected the challenge to disallowance of delayed PF and ESI employee contributions, relying on the Supreme Court’s decision in Checkmate Service Pvt. Ltd. It, however, directed verification of the assessee’s refund claim.
The case dealt with disallowance of employee contributions deposited beyond statutory due dates. The Tribunal remanded the matter for fresh examination of how “due date” should be determined, emphasizing factual verification and legal interpretation.
The case addressed disallowance of employee contributions deposited beyond prescribed timelines. The Tribunal upheld the legal position but directed verification of actual compliance with statutory due dates.
The case examined whether delayed employee contributions could be disallowed under Section 143(1). The Tribunal held such adjustments invalid on debatable issues and ordered deletion of the addition.
The case involved disallowance of employee contributions during return processing. The Tribunal held that such debatable issues cannot be adjusted under Section 143(1) and deleted the addition.
The Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues cannot be adjusted at the processing stage, resulting in relief to the assessee. The ruling clarifies procedural boundaries.
ITAT Pune sets aside ₹11.57 lakh disallowance under Section 36(1)(va) for alleged PF/ESI delay, citing conflicting Supreme Court views in Woodland vs Checkmate; matter remanded to CIT(A) for fresh factual and legal adjudication.
Form 187 allows appeal against refusal or withdrawal of recognition of provident, gratuity, or superannuation funds within 60 days of order.
Form 186 application process, eligibility, documents, filing rules, and recognition of provident funds under Income-tax provisions explained briefly.
