https://www.taxtmi.com/caselaws?id=180814 The ITAT, Ahmedabad, partially allowed the Revenue's appeal, upholding the disallowance of Employees' Contribution to PF if not deposited within the prescribed time. However, the ITAT rejected the Revenue's appeal regarding the addition of Interest Payment and the addition under section 2(22)(e) of the Act. The decision aligned with relevant legal precedents and the Hon'ble Gujarat High Court's ruling, emphasizing the necessity of meeting specific criteria for deductions and classifications under the Income Tax Act. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sat, 02 Apr 2016 10:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180814 The ITAT, Ahmedabad, partially allowed the Revenue's appeal, upholding the disallowance of Employees' Contribution to PF if not deposited within the prescribed time. However, the ITAT rejected the Revenue's appeal regarding the addition of Interest Payment and the addition under section 2(22)(e) of the Act. The decision aligned with relevant legal precedents and the Hon'ble Gujarat High Court's ruling, emphasizing the necessity of meeting specific criteria for deductions and classifications under the Income Tax Act. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180814