https://www.taxtmi.com/caselaws?id=295979 Belated remittance of provident fund and ESI contributions was treated as allowable where payment was made before the due date for filing the return, following binding jurisdictional precedent. Disallowance under section 14A was not sustained in the absence of exempt income, as the recurring issue was covered by a coordinate bench decision in the assessee's own earlier years. The result was relief to the assessee on both issues, with the revenue's objections rejected and the cross-objections allowed. en-us Tue, 19 Dec 2017 00:00:00 +0530 Tue, 29 Jun 2021 09:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295979 Belated remittance of provident fund and ESI contributions was treated as allowable where payment was made before the due date for filing the return, following binding jurisdictional precedent. Disallowance under section 14A was not sustained in the absence of exempt income, as the recurring issue was covered by a coordinate bench decision in the assessee's own earlier years. The result was relief to the assessee on both issues, with the revenue's objections rejected and the cross-objections allowed. Case-Laws Income Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295979