https://www.taxtmi.com/caselaws?id=408649 The Tribunal dismissed the appeal, affirming the decisions of the Revenue Authorities regarding the disallowance of the employee's contribution to PF and ESI. It clarified the interpretation of Section 36(1)(va) and Section 43B, emphasizing the importance of timely remittance of such contributions as per the provisions of the Income Tax Act. The Tribunal held that Section 43B does not apply to employee's contributions and upheld the disallowance based on relevant case laws and provisions. en-us Wed, 16 Jun 2021 00:00:00 +0530 Thu, 17 Jun 2021 11:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408649 The Tribunal dismissed the appeal, affirming the decisions of the Revenue Authorities regarding the disallowance of the employee's contribution to PF and ESI. It clarified the interpretation of Section 36(1)(va) and Section 43B, emphasizing the importance of timely remittance of such contributions as per the provisions of the Income Tax Act. The Tribunal held that Section 43B does not apply to employee's contributions and upheld the disallowance based on relevant case laws and provisions. Case-Laws Income Tax Wed, 16 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408649