https://www.taxtmi.com/caselaws?id=400610 The ITAT partially allowed the appeal, removing the disallowance under Section 36(1)(iii) and the interest component under Section 14A. It upheld the administrative expenditure disallowance and the disallowance under Section 36(1)(va) for delayed PF and ESIC contributions. Additionally, the ITAT determined that disallowance under Section 14A should not impact book profit computation under Section 115JB. en-us Wed, 07 Oct 2020 00:00:00 +0530 Tue, 05 Nov 2024 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400610 The ITAT partially allowed the appeal, removing the disallowance under Section 36(1)(iii) and the interest component under Section 14A. It upheld the administrative expenditure disallowance and the disallowance under Section 36(1)(va) for delayed PF and ESIC contributions. Additionally, the ITAT determined that disallowance under Section 14A should not impact book profit computation under Section 115JB. Case-Laws Income Tax Wed, 07 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400610