https://www.taxtmi.com/caselaws?id=197351 The Tribunal partially allowed the Revenue's appeal by remitting the issue of disallowance under Section 14A back to the Assessing Officer for verification. The Tribunal upheld the CIT(A)'s decision to delete the disallowance for delayed payment of PF and ESI, citing compliance with Section 43B. The appeal outcome was pronounced on April 13, 2017, at Chennai. en-us Thu, 13 Apr 2017 00:00:00 +0530 Wed, 03 Jan 2018 19:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197351 The Tribunal partially allowed the Revenue's appeal by remitting the issue of disallowance under Section 14A back to the Assessing Officer for verification. The Tribunal upheld the CIT(A)'s decision to delete the disallowance for delayed payment of PF and ESI, citing compliance with Section 43B. The appeal outcome was pronounced on April 13, 2017, at Chennai. Case-Laws Income Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197351