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of ITAT partially allowed the assessee's appeal regarding disallowances under sections 37 and 36(1)(va). The tribunal deleted additions relating to customs duty fines and penalties, ruling these were compensatory rather than penal in nature, following precedent in Akshay Khetterpal vs. ACIT. However, regarding Provident Fund contribution disallowances, the tribunal applied Supreme Court precedent in Checkmate Services Pvt. Ltd., confirming that payments made beyond statutory due dates are not deductible. The PF matter was remitted to the Assessing Officer for fresh consideration to verify actual payment dates, with directions to allow only contributions made before the prescribed due date under relevant Acts.
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