https://www.taxtmi.com/caselaws?id=296019 The Tribunal upheld the CIT(A)'s decision to delete the addition under sections 36(1)(va) and 2(24)(x) of the Income Tax Act for late deposit of employees' PF contribution. The Tribunal directed the Assessing Officer to verify if the payment was made before the due date of filing the return, and if so, the addition should be deleted. The revenue's appeal was allowed for statistical purposes. en-us Thu, 19 Jan 2012 00:00:00 +0530 Wed, 30 Jun 2021 12:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296019 The Tribunal upheld the CIT(A)'s decision to delete the addition under sections 36(1)(va) and 2(24)(x) of the Income Tax Act for late deposit of employees' PF contribution. The Tribunal directed the Assessing Officer to verify if the payment was made before the due date of filing the return, and if so, the addition should be deleted. The revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296019