https://www.taxtmi.com/caselaws?id=414208 The Tribunal allowed both appeals of the Assessee, directing the deletion of the disallowance u/s 36(1)(va) for delayed ESI/PF deposits for Assessment Years 2017-18 & 2018-19. The Tribunal emphasized the legislative intent to allow expenditure only upon actual payment and found no stay or overruling of the relevant Tribunal decision by a higher forum. The order was pronounced in favor of the Assessee on 29.10.2021. en-us Fri, 29 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 15:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414208 The Tribunal allowed both appeals of the Assessee, directing the deletion of the disallowance u/s 36(1)(va) for delayed ESI/PF deposits for Assessment Years 2017-18 & 2018-19. The Tribunal emphasized the legislative intent to allow expenditure only upon actual payment and found no stay or overruling of the relevant Tribunal decision by a higher forum. The order was pronounced in favor of the Assessee on 29.10.2021. Case-Laws Income Tax Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414208