https://www.taxtmi.com/caselaws?id=410881 The Tribunal set aside the Ld. CIT(A)'s order disallowing the expenditure claimed on employee's contribution to ESI & EPF, allowing the assessee to furnish relevant evidence for a fresh decision. The Tribunal emphasized the principles of natural justice and allowed the appeal for statistical purposes. The compliance issue with Section 36(1)(va) of the Income Tax Act 1961 was remanded for a fresh decision, highlighting the importance of providing a fair opportunity for the assessee to present evidence. en-us Fri, 06 Aug 2021 00:00:00 +0530 Thu, 12 Aug 2021 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410881 The Tribunal set aside the Ld. CIT(A)'s order disallowing the expenditure claimed on employee's contribution to ESI & EPF, allowing the assessee to furnish relevant evidence for a fresh decision. The Tribunal emphasized the principles of natural justice and allowed the appeal for statistical purposes. The compliance issue with Section 36(1)(va) of the Income Tax Act 1961 was remanded for a fresh decision, highlighting the importance of providing a fair opportunity for the assessee to present evidence. Case-Laws Income Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410881