https://www.taxtmi.com/caselaws?id=413444 Employer payments made to cover a provident fund trust shortfall were not finally adjudicated on merits and were remanded for fresh examination under the relevant contribution framework. Employees' provident fund contributions deposited after the welfare statute due date but before the return filing due date were allowed as deduction, while the unpaid portion remained disallowed. Additions relating to unexplained interest-linked investments and Form 26AS mismatch were also restored for fresh adjudication because the appellate finding was made without proper verification, AO comments, or a reasoned order. en-us Thu, 12 Aug 2021 00:00:00 +0530 Mon, 11 Oct 2021 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413444 Employer payments made to cover a provident fund trust shortfall were not finally adjudicated on merits and were remanded for fresh examination under the relevant contribution framework. Employees' provident fund contributions deposited after the welfare statute due date but before the return filing due date were allowed as deduction, while the unpaid portion remained disallowed. Additions relating to unexplained interest-linked investments and Form 26AS mismatch were also restored for fresh adjudication because the appellate finding was made without proper verification, AO comments, or a reasoned order. Case-Laws Income Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413444