https://www.taxtmi.com/caselaws?id=288488 The ITAT ruled in favor of the assessee regarding the addition of EPF and ESI contributions, allowing deductions if deposited before the due date of filing returns. For the rent paid without TDS deduction, the ITAT directed a reassessment to verify if the recipient disclosed income and paid tax, potentially avoiding disallowance. The addition of undisclosed receipts based on 26AS statement discrepancies was upheld by the ITAT, as the assessee failed to reconcile the differences. Overall, the appeal was partly allowed by the ITAT. en-us Tue, 31 Jul 2018 00:00:00 +0530 Wed, 10 Jun 2020 20:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288488 The ITAT ruled in favor of the assessee regarding the addition of EPF and ESI contributions, allowing deductions if deposited before the due date of filing returns. For the rent paid without TDS deduction, the ITAT directed a reassessment to verify if the recipient disclosed income and paid tax, potentially avoiding disallowance. The addition of undisclosed receipts based on 26AS statement discrepancies was upheld by the ITAT, as the assessee failed to reconcile the differences. Overall, the appeal was partly allowed by the ITAT. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288488