https://www.taxtmi.com/caselaws?id=411880 The ITAT upheld the disallowance of employee's contribution to ESI/EPF under section 36(1)(va) of the Income Tax Act, 1961, based on the requirement that the amount must be credited before the due date. Regarding the charging of interest under sections 234B and 234C, the ITAT directed a re-examination by the Assessing Officer in accordance with the submissions of the assessee and the provisions of the Act, partially allowing the appeal for statistical purposes. en-us Fri, 27 Aug 2021 00:00:00 +0530 Mon, 06 Sep 2021 11:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411880 The ITAT upheld the disallowance of employee's contribution to ESI/EPF under section 36(1)(va) of the Income Tax Act, 1961, based on the requirement that the amount must be credited before the due date. Regarding the charging of interest under sections 234B and 234C, the ITAT directed a re-examination by the Assessing Officer in accordance with the submissions of the assessee and the provisions of the Act, partially allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411880