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of The ITAT partially allowed the taxpayer's appeal, reversing two significant disallowances while dismissing one ground. Regarding the Rs. 2,60,67,039 disallowance under section 43B, the tribunal held that since no GST deduction was claimed as operating expenses and no GST liability existed as of 31.3.2018, the disallowance based on an incorrect tax audit report was unjustified. For the section 36(1)(va) disallowance concerning delayed PF deposits, the tribunal ruled that depositing PF contributions on the next working day after the due date fell on Sunday constituted timely payment under legal principles governing office closures. The ground regarding erroneous basic tax rate claim was dismissed as not pressed by the taxpayer's representative during proceedings.
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