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2023 (4) TMI 332 - ITAT AHMEDABADLate remittance of employees' contribution to P.P. & E.S.LC. u/s. 36(l)(va) r.w.s. 2(24(x) - disallowance under section 143(1)(a) - HELD THAT:- ITAT held that disallowance under section 143(1)(a) was valid in view of Supreme Court's decision in case of Checkmate Services (P.) Ltd. [2022 (10) TMI 617 - SUPREME COURT] and the assessee will not be entitled to deduction of belated payment of ESI and PF of employees' share of contribution as per provisions of section 36(1)(va) - jurisdictional High Court decision in case of Gujarat State Road Transportation Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] wherein it was held that where assessee did not deposit employees' contribution to employees' account in relevant fund before due date prescribed in Explanation to section 36(1)(va), no deduction would be admissible even though he deposits same before due date under section 43B of the Act - Decided against assessee.
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