https://www.taxtmi.com/caselaws?id=392979 The Tribunal upheld the disallowance of the appellant's claimed deduction for employees' contribution to Provident Fund and Employees State Insurance due to late payment, reducing the disallowed amount. The Tribunal rejected the appeal, emphasizing that delayed deposition of contributions was non-deductible under the Income Tax Act. Despite arguments based on pending cases and interpretation of due dates, the Court found no substantial legal questions, leading to the dismissal of the appeal. en-us Mon, 03 Feb 2020 00:00:00 +0530 Tue, 03 Mar 2020 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392979 The Tribunal upheld the disallowance of the appellant's claimed deduction for employees' contribution to Provident Fund and Employees State Insurance due to late payment, reducing the disallowed amount. The Tribunal rejected the appeal, emphasizing that delayed deposition of contributions was non-deductible under the Income Tax Act. Despite arguments based on pending cases and interpretation of due dates, the Court found no substantial legal questions, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392979