https://www.taxtmi.com/caselaws?id=193064 The Tribunal upheld the deletion of disallowances under section 36(1)(va) of the Income Tax Act, concerning delay in payment of employee contributions to ESIC and PF. However, the disallowance under section 14A of the Act, based on investments in mutual funds, was sustained, partly allowing the Revenue's appeal. en-us Fri, 07 Oct 2016 00:00:00 +0530 Wed, 12 Jul 2017 07:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193064 The Tribunal upheld the deletion of disallowances under section 36(1)(va) of the Income Tax Act, concerning delay in payment of employee contributions to ESIC and PF. However, the disallowance under section 14A of the Act, based on investments in mutual funds, was sustained, partly allowing the Revenue's appeal. Case-Laws Income Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193064