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2022 (12) TMI 577 - AT - Income TaxDelay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) - disallowance made u/s. 36(1)(va) - HELD THAT:- The issue relating to grounds taken by the assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services Pvt. Ltd. [2022 (10) TMI 617 - SUPREME COURT] wherein it has been held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’ contribution to PF cannot be claimed when deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961. Appeal of the assessee is dismissed.
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