https://www.taxtmi.com/caselaws?id=412253 The Tribunal affirmed the disallowance of Rs. 11,37,694 by the Assessing Officer for late payment of Employee's Contribution towards EPF and ESI under Section 36(1)(va) for A.Y. 2015-16. The decision was based on the failure to credit the sum before the due date, as required by law. The Tribunal upheld the First Appellate Authority's decision, citing the jurisdictional High Court's precedent and dismissed the appeal for lacking merit. en-us Tue, 07 Sep 2021 00:00:00 +0530 Tue, 14 Sep 2021 08:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412253 The Tribunal affirmed the disallowance of Rs. 11,37,694 by the Assessing Officer for late payment of Employee's Contribution towards EPF and ESI under Section 36(1)(va) for A.Y. 2015-16. The decision was based on the failure to credit the sum before the due date, as required by law. The Tribunal upheld the First Appellate Authority's decision, citing the jurisdictional High Court's precedent and dismissed the appeal for lacking merit. Case-Laws Income Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412253