https://www.taxtmi.com/caselaws?id=371542 The Tribunal ruled in favor of the assessee, holding that the disallowance of employees' contribution to Provident Fund under Sec. 36(1)(va) r.w.s. 2(24)(x) of the Income-tax Act, 1961 was unjustified post-amendment of Sec. 43B. The disallowed amount of &8377; 6,30,867 was deleted, overturning the CIT(A)'s decision. The appeal was allowed on 26/09/2018. en-us Wed, 26 Sep 2018 00:00:00 +0530 Thu, 06 Dec 2018 05:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371542 The Tribunal ruled in favor of the assessee, holding that the disallowance of employees' contribution to Provident Fund under Sec. 36(1)(va) r.w.s. 2(24)(x) of the Income-tax Act, 1961 was unjustified post-amendment of Sec. 43B. The disallowed amount of &8377; 6,30,867 was deleted, overturning the CIT(A)'s decision. The appeal was allowed on 26/09/2018. Case-Laws Income Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371542