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2023 (7) TMI 684 - ITAT MUMBAIDisallowance of delayed payment of employees” contribution to the provident fund u/s 36(1)(va) - HELD THAT:- The fact clearly shows that now this issue is squarely covered by the decision of Checkmates Services Pvt. Ltd. [2022 (10) TMI 617 - SUPREME COURT] According to that decision if the employees” contribution to the provident fund is not deposited within prescribed the due dates as per the Provident Fund Act, that same becomes a income of the assessee u/s 2(24)(x) and if same was not deposited within the due date prescribed of the respective statute, same is not allowable to the assessee as deduction under the head of business and profession. Therefore, this appeal is those squarely covered against the assessee. Counting due date of depositing employees” contribution to the provident fund - Whether Shall be counted from the end of the month in which salary is actually paid? - HELD THAT:- There is no relevance of the date of the payment of wages for reckoning the limit of 15 days. Even in that case also, it was not decided that due date is to be taken from the date of payment. The issue before the honourable High Court was that whether the employer can decide a wage month or not. Therefore, even otherwise, that decision does not help the case of the assessee. Therefore, as the law is clear and not at all ambiguous, as held by the two honourable high courts, there is no reason to set-aside issue back to the file of the learned assessing officer to take any other due date other than the date to be taken from the date when the wages becomes due. Accordingly, this argument is also rejected.
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