https://www.taxtmi.com/caselaws?id=288606 The Tribunal partly allowed the Revenue's appeal, remitting the disallowance under Section 14A back to the Assessing Officer for reconsideration on the availability of surplus funds for investments. The disallowance of contributions to ESI and Provident Fund was upheld based on the Madras High Court's judgment, allowing the deduction under Section 36(1)(va) if contributions were deposited before the income tax return due date. en-us Thu, 19 May 2016 00:00:00 +0530 Fri, 19 Jun 2020 10:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288606 The Tribunal partly allowed the Revenue's appeal, remitting the disallowance under Section 14A back to the Assessing Officer for reconsideration on the availability of surplus funds for investments. The disallowance of contributions to ESI and Provident Fund was upheld based on the Madras High Court's judgment, allowing the deduction under Section 36(1)(va) if contributions were deposited before the income tax return due date. Case-Laws Income Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288606