https://www.taxtmi.com/caselaws?id=411878 The Tribunal overturned the Ld. CIT(A)'s decision and directed the AO to delete the disallowed addition under section 36(1)(va) of the Income Tax Act. The appeal filed by the assessee was allowed, aligning with established legal principles emphasizing the timely payment of contributions to provident fund and ESI. The Tribunal's decision was based on precedents and relevant case law, ultimately ruling in favor of the appellant. en-us Wed, 25 Aug 2021 00:00:00 +0530 Mon, 06 Sep 2021 11:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411878 The Tribunal overturned the Ld. CIT(A)'s decision and directed the AO to delete the disallowed addition under section 36(1)(va) of the Income Tax Act. The appeal filed by the assessee was allowed, aligning with established legal principles emphasizing the timely payment of contributions to provident fund and ESI. The Tribunal's decision was based on precedents and relevant case law, ultimately ruling in favor of the appellant. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411878