https://www.taxtmi.com/caselaws?id=409971 The tribunal upheld the disallowance under Section 36(1)(va) for late deposit of Employees' Contribution to PF/ESI, citing a previous decision. However, the tribunal allowed the deduction for the provision for doubtful debts under Section 36(1)(vii), based on adjustments made in the balance sheet. The appeal was partly allowed, with the tribunal's decision pronounced on 09/07/2021 at Ahmedabad. en-us Fri, 09 Jul 2021 00:00:00 +0530 Wed, 21 Jul 2021 10:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409971 The tribunal upheld the disallowance under Section 36(1)(va) for late deposit of Employees' Contribution to PF/ESI, citing a previous decision. However, the tribunal allowed the deduction for the provision for doubtful debts under Section 36(1)(vii), based on adjustments made in the balance sheet. The appeal was partly allowed, with the tribunal's decision pronounced on 09/07/2021 at Ahmedabad. Case-Laws Income Tax Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409971