https://www.taxtmi.com/caselaws?id=238957 The appeal filed by the assessee was allowed for statistical purposes on both issues. The Tribunal remitted the matters back to the Assessing Officer for fresh consideration in light of relevant legal decisions. The disallowance of delay in payment of E.P.F. and under section 40(a)(ia) was challenged successfully, leading to a reassessment of the issues by the Assessing Officer based on the Tribunal's decision. en-us Fri, 28 Sep 2012 00:00:00 +0530 Mon, 04 Nov 2013 06:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238957 The appeal filed by the assessee was allowed for statistical purposes on both issues. The Tribunal remitted the matters back to the Assessing Officer for fresh consideration in light of relevant legal decisions. The disallowance of delay in payment of E.P.F. and under section 40(a)(ia) was challenged successfully, leading to a reassessment of the issues by the Assessing Officer based on the Tribunal's decision. Case-Laws Income Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238957