ITAT Guwahati Judgments — December 2023

The Tribunal, following the Supreme Court's decision in Chekmate Services Pvt. Ltd. vs. CIT, held that delayed deposit of employees' contributions to PF/ESI cannot be claimed as a deduction, even if deposited before the due date of filing the return of income.

The Tribunal held that the assessment order was not sustainable as no incriminating material was found during the search operation pertaining to the assessment year in question. The Tribunal confirmed the CIT(A)'s finding that the addition was not justified.