https://www.taxtmi.com/caselaws?id=406419 The Tribunal dismissed the Revenue's appeal regarding the disallowance of belated remittance of employees' contribution to PF and ESI under section 36(1)(va) of the Income Tax Act. The Tribunal upheld the order of the ld. CIT(A) directing the Assessing Officer to delete the disallowances made under section 43B for both assessment years. It was determined that as the employees' contributions were remitted before the due date for filing the return of income, in compliance with legal provisions, no disallowance could be made. The appeal filed by the Revenue was ultimately dismissed. en-us Fri, 09 Apr 2021 00:00:00 +0530 Wed, 14 Apr 2021 08:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406419 The Tribunal dismissed the Revenue's appeal regarding the disallowance of belated remittance of employees' contribution to PF and ESI under section 36(1)(va) of the Income Tax Act. The Tribunal upheld the order of the ld. CIT(A) directing the Assessing Officer to delete the disallowances made under section 43B for both assessment years. It was determined that as the employees' contributions were remitted before the due date for filing the return of income, in compliance with legal provisions, no disallowance could be made. The appeal filed by the Revenue was ultimately dismissed. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406419