https://www.taxtmi.com/caselaws?id=281506 The Appellate Tribunal upheld the decision of the CIT(A) to disallow employees' contributions to Provident Fund and ESIC due to the failure to credit the sums within the prescribed due dates. The Tribunal affirmed that the assessee would not be entitled to deduction if the contributions were not credited by the specified deadlines, in line with the decision of the jurisdictional High Court. Consequently, the appeal was dismissed, confirming the disallowance of employees' contributions to PF and ESIC for the Assessment Year 2014-15. en-us Tue, 10 Jul 2018 00:00:00 +0530 Fri, 21 Jun 2019 07:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281506 The Appellate Tribunal upheld the decision of the CIT(A) to disallow employees' contributions to Provident Fund and ESIC due to the failure to credit the sums within the prescribed due dates. The Tribunal affirmed that the assessee would not be entitled to deduction if the contributions were not credited by the specified deadlines, in line with the decision of the jurisdictional High Court. Consequently, the appeal was dismissed, confirming the disallowance of employees' contributions to PF and ESIC for the Assessment Year 2014-15. Case-Laws Income Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281506