https://www.taxtmi.com/caselaws?id=412018 The ITAT allowed the Assessee's appeal, directing the Assessing Officer to allow the disallowed amount of Rs. 5,76,522. The decision emphasized the significance of the date of deposit of cheques for determining the payment date under section 36(1)(va) of the IT Act, aligning with established legal principles and precedents. en-us Tue, 07 Sep 2021 00:00:00 +0530 Wed, 08 Sep 2021 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412018 The ITAT allowed the Assessee's appeal, directing the Assessing Officer to allow the disallowed amount of Rs. 5,76,522. The decision emphasized the significance of the date of deposit of cheques for determining the payment date under section 36(1)(va) of the IT Act, aligning with established legal principles and precedents. Case-Laws Income Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412018