https://www.taxtmi.com/caselaws?id=404142 The tribunal upheld the disallowance of the employee's contribution to provident fund and ESI, citing Section 36(1)(va) of the Income Tax Act and relevant case laws. The appeal on this issue was held against the assessee. However, the tribunal dismissed the appeal on the disallowance under section 40(a)(ia) for not deducting tax at source, as the Ld. CIT(A) had deleted the addition made by the Ld. AO. Ultimately, the tribunal confirmed the orders of the Revenue Authorities, resulting in the dismissal of the assessee's appeal. en-us Wed, 03 Feb 2021 00:00:00 +0530 Wed, 17 Feb 2021 09:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404142 The tribunal upheld the disallowance of the employee's contribution to provident fund and ESI, citing Section 36(1)(va) of the Income Tax Act and relevant case laws. The appeal on this issue was held against the assessee. However, the tribunal dismissed the appeal on the disallowance under section 40(a)(ia) for not deducting tax at source, as the Ld. CIT(A) had deleted the addition made by the Ld. AO. Ultimately, the tribunal confirmed the orders of the Revenue Authorities, resulting in the dismissal of the assessee's appeal. Case-Laws Income Tax Wed, 03 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404142