Supreme Court · 2022 INSC 1069 · Decided 12 October 2022
Checkmate Services P. LTD. v. Commissioner of Income TAX-1
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1069 · [2022] 10 S.C.R. 1065
- Case number
- CIVIL APPEAL No. 2833/2016
- Decided
- 12 October 2022
- Bench
- UDAY UMESH LALIT, S. RAVINDRA BHAT, SUDHANSHU DHULIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 36(1)(va)
Headnote
Income Tax Act, 1961 - s.36(1)(va) and s.43B - Allowable deductions - Assessee-appellants had belatedly deposited their employees' contribution towards the EPF and ESI, considering the due dates under the relevant acts and regulations of s.36(1)(va) r/w s.2(24)(x), such sums received by appellants constituted "income" and could not be allowed as deductions u/ s.36(1)(va) when the payment was made beyond the relevant due date under the respective acts - Held: The essential character of an employees'
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