https://www.taxtmi.com/caselaws?id=352641 The High Court upheld the decision in favor of the assessee regarding the disallowance of the employee's contribution to PF deposited beyond the prescribed time limit, aligning with previous judicial decisions. In the case of disallowance under section 14A of the I.T. Act, the Tribunal set aside the issue for fresh adjudication by the Assessing Officer, emphasizing the need for a thorough analysis of relevant facts before making a disallowance decision. The appeal of the Revenue was partly allowed for statistical purposes, stressing the importance of factual examination and consistency in income tax proceedings. en-us Thu, 16 Nov 2017 00:00:00 +0530 Mon, 18 Dec 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352641 The High Court upheld the decision in favor of the assessee regarding the disallowance of the employee's contribution to PF deposited beyond the prescribed time limit, aligning with previous judicial decisions. In the case of disallowance under section 14A of the I.T. Act, the Tribunal set aside the issue for fresh adjudication by the Assessing Officer, emphasizing the need for a thorough analysis of relevant facts before making a disallowance decision. The appeal of the Revenue was partly allowed for statistical purposes, stressing the importance of factual examination and consistency in income tax proceedings. Case-Laws Income Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352641