https://www.taxtmi.com/caselaws?id=416276 The Tribunal found the disallowances of employees' contributions to ESI & PF made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals) not sustainable. Consequently, the disallowances were deleted, resulting in the removal of interest charged by the Assessing Officer under sections 234A, 234B & 234C. The appeals of the assessee were allowed based on a precedent set by a Coordinate Bench of the Tribunal, leading to the deletion of disallowances for employees' contributions towards PF and ESI. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 24 Dec 2021 10:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416276 The Tribunal found the disallowances of employees' contributions to ESI & PF made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals) not sustainable. Consequently, the disallowances were deleted, resulting in the removal of interest charged by the Assessing Officer under sections 234A, 234B & 234C. The appeals of the assessee were allowed based on a precedent set by a Coordinate Bench of the Tribunal, leading to the deletion of disallowances for employees' contributions towards PF and ESI. Case-Laws Income Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416276