https://www.taxtmi.com/caselaws?id=410448 The Tribunal dismissed the Revenue's appeal, upholding the CIT (A)'s decisions. The CIT (A) correctly applied the law in deleting disallowances and additions made by the AO, emphasizing the need for satisfaction under Section 14A, recognizing liabilities under the mercantile system, and allowing PF contributions paid before the return filing date. en-us Thu, 29 Jul 2021 00:00:00 +0530 Mon, 02 Aug 2021 09:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410448 The Tribunal dismissed the Revenue's appeal, upholding the CIT (A)'s decisions. The CIT (A) correctly applied the law in deleting disallowances and additions made by the AO, emphasizing the need for satisfaction under Section 14A, recognizing liabilities under the mercantile system, and allowing PF contributions paid before the return filing date. Case-Laws Income Tax Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410448