https://www.taxtmi.com/caselaws?id=403785 The Tribunal set aside the disallowance of employee's contribution to Provident Fund and ESI under section 36(1)(va) of the Income Tax Act, 1961, directing the Assessing Officer to reconsider based on any contrary view by the Apex Court in pending appeals. Emphasizing the importance of adopting a view favorable to the assessee in case of conflicting judgments, the Tribunal allowed the appeal for statistical purposes, citing the decision in the case of CIT vs. Alom Extrusions Ltd. as applicable to both employer and employee contributions. en-us Tue, 02 Feb 2021 00:00:00 +0530 Sat, 06 Feb 2021 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403785 The Tribunal set aside the disallowance of employee's contribution to Provident Fund and ESI under section 36(1)(va) of the Income Tax Act, 1961, directing the Assessing Officer to reconsider based on any contrary view by the Apex Court in pending appeals. Emphasizing the importance of adopting a view favorable to the assessee in case of conflicting judgments, the Tribunal allowed the appeal for statistical purposes, citing the decision in the case of CIT vs. Alom Extrusions Ltd. as applicable to both employer and employee contributions. Case-Laws Income Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403785