https://www.taxtmi.com/caselaws?id=382039 The Tribunal condoned a 79-day delay in filing an appeal citing medical reasons, allowing the appeal for adjudication. The claim for deduction under Section 36(VA) of the Income Tax Act was dismissed based on legal provisions and previous court judgments. The disallowance of EPF contribution under Section 36(1)(va) was upheld as the payment was not made by the due date. The reliance on previous court judgments by the assessee was rejected, and the appeal was ultimately dismissed by the Tribunal based on legal interpretation and precedents. en-us Wed, 19 Jun 2019 00:00:00 +0530 Tue, 25 Jun 2019 07:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382039 The Tribunal condoned a 79-day delay in filing an appeal citing medical reasons, allowing the appeal for adjudication. The claim for deduction under Section 36(VA) of the Income Tax Act was dismissed based on legal provisions and previous court judgments. The disallowance of EPF contribution under Section 36(1)(va) was upheld as the payment was not made by the due date. The reliance on previous court judgments by the assessee was rejected, and the appeal was ultimately dismissed by the Tribunal based on legal interpretation and precedents. Case-Laws Income Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382039