https://www.taxtmi.com/caselaws?id=386644 Employee provident fund contributions paid after the statutory due date but before the return-filing due date were discussed with reference to sections 2(24)(x) and 36(1)(va); the Tribunal preferred the assessee-favourable line of authority and restored the matter to the Assessing Officer for verification of actual deposit dates. On expenditure claims, the Tribunal upheld a 10% disallowance of repairs, maintenance, travelling, conveyance, demonstration and carriage inward expenses because vouchers were largely self-made and genuineness was not fully proved. It also sustained disallowance of electricity charges, as the assessee failed to substantiate business use, the billing arrangement, or the claimed manufacturing activity. en-us Fri, 27 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 11:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386644 Employee provident fund contributions paid after the statutory due date but before the return-filing due date were discussed with reference to sections 2(24)(x) and 36(1)(va); the Tribunal preferred the assessee-favourable line of authority and restored the matter to the Assessing Officer for verification of actual deposit dates. On expenditure claims, the Tribunal upheld a 10% disallowance of repairs, maintenance, travelling, conveyance, demonstration and carriage inward expenses because vouchers were largely self-made and genuineness was not fully proved. It also sustained disallowance of electricity charges, as the assessee failed to substantiate business use, the billing arrangement, or the claimed manufacturing activity. Case-Laws Income Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386644