https://www.taxtmi.com/caselaws?id=283682 The Tribunal ruled in favor of the assessee in appeals against the disallowance of employees' contribution to PF and ESI for assessment years 2013-14 & 2014-15. Citing High Court decisions supporting the assessee's position, the Tribunal emphasized that normal employee welfare expenditure is allowable under the Income Tax Act. The Tribunal highlighted a typographical error in a previous decision and noted that if the Supreme Court rules in favor of the department, they can recover the amount. With the Supreme Court dismissing the department's appeal, the Tribunal deleted the disallowances/additions, allowing both appeals of the assessee. en-us Fri, 08 Mar 2019 00:00:00 +0530 Sun, 06 Oct 2019 11:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283682 The Tribunal ruled in favor of the assessee in appeals against the disallowance of employees' contribution to PF and ESI for assessment years 2013-14 & 2014-15. Citing High Court decisions supporting the assessee's position, the Tribunal emphasized that normal employee welfare expenditure is allowable under the Income Tax Act. The Tribunal highlighted a typographical error in a previous decision and noted that if the Supreme Court rules in favor of the department, they can recover the amount. With the Supreme Court dismissing the department's appeal, the Tribunal deleted the disallowances/additions, allowing both appeals of the assessee. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283682