https://www.taxtmi.com/caselaws?id=351917 The appeal was allowed in the case. The delay in filing the appeal was condoned, and the appeal was admitted. The disallowance of belated remittances of employees' contribution towards ESI and PF was overturned based on precedents supporting allowance if paid before the return filing due date. Additionally, the addition under Section 14A read with Rule 8D was dismissed as no exempt income was claimed, following the principle that disallowance cannot be made in the absence of exempt income. Consequently, the appeal of the assessee was allowed. en-us Tue, 28 Nov 2017 00:00:00 +0530 Mon, 04 Dec 2017 08:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351917 The appeal was allowed in the case. The delay in filing the appeal was condoned, and the appeal was admitted. The disallowance of belated remittances of employees' contribution towards ESI and PF was overturned based on precedents supporting allowance if paid before the return filing due date. Additionally, the addition under Section 14A read with Rule 8D was dismissed as no exempt income was claimed, following the principle that disallowance cannot be made in the absence of exempt income. Consequently, the appeal of the assessee was allowed. Case-Laws Income Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351917