https://www.taxtmi.com/caselaws?id=330097 The ITAT partially allowed the appeal of the assessee in a case involving disallowance of excess provisions written back, late payment of PF, and expenses claimed under traveling and conveyance expenditure. The ITAT directed the AO to further verify the excess provisions issue and provide a fresh decision based on proper documentation. Regarding the late payment of PF, the ITAT ruled in favor of the assessee, stating that no disallowance could be made if payments were made before the due date of filing the return. The matter of expenses claimed under traveling and conveyance expenditure was sent back to the AO for proper examination, with the ITAT instructing a reasonable opportunity of hearing to the assessee. en-us Wed, 13 Jul 2016 00:00:00 +0530 Mon, 18 Jul 2016 11:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330097 The ITAT partially allowed the appeal of the assessee in a case involving disallowance of excess provisions written back, late payment of PF, and expenses claimed under traveling and conveyance expenditure. The ITAT directed the AO to further verify the excess provisions issue and provide a fresh decision based on proper documentation. Regarding the late payment of PF, the ITAT ruled in favor of the assessee, stating that no disallowance could be made if payments were made before the due date of filing the return. The matter of expenses claimed under traveling and conveyance expenditure was sent back to the AO for proper examination, with the ITAT instructing a reasonable opportunity of hearing to the assessee. Case-Laws Income Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330097