Topic

ITAT Ruling

2 articlesLatest June 2026
Section 36(1)(va) | Late PF/ESI Payments Disallowed Even Under Section 143(1) Intimation: ITAT Delhi
|Income Tax Appellate Tribunal

Section 36(1)(va) | Late PF/ESI Payments Disallowed Even Under Section 143(1) Intimation: ITAT Delhi

The ITAT Delhi has ruled that employers cannot claim deduction for delayed contributions to PF/ESI merely because the tax department processed the return under Section 143(1) without prior notice. This clarifies that compliance deadlines under labor laws are non-negotiable for tax deductions, impacting all employers relying on automatic processing for compliance. The ruling reinforces strict adherence to payment timelines, regardless of procedural automation.

Section 80-IB(10) | Minimum One-Acre Plot Must Be Exclusively Dedicated to Housing Project, Excluding Personal Residence: ITAT Cochin
Case Law Analysis
|Income Tax Appellate Tribunal

Section 80-IB(10) | Minimum One-Acre Plot Must Be Exclusively Dedicated to Housing Project, Excluding Personal Residence: ITAT Cochin

The ITAT Cochin has ruled that to claim deduction under Section 80-IB(10), a housing project must be developed on a plot of at least one acre, with no portion allocated to personal residence or non-housing structures. This clarifies a critical eligibility criterion for developers seeking tax incentives, impacting project planning and land consolidation strategies across residential real estate.

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